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of <h1>Central GST Act amendments expand Section 2 definitions, add 'fund' explanation and define 'unique identification marking' effective 1 October 2025</h1> Amendments to the central GST Act revise definitions in section 2: clause (61) is broadened to reference supplies under this Act and specified sub-sections of the integrated GST Act; clause (69) inserts the word 'fund' and adds an Explanation defining 'local fund' and 'municipal fund' as funds controlled by local self-government authorities vested with taxing powers; and a new clause (116A) defines 'unique identification marking' to include secure, non-removable identifiers such as digital stamps or marks. These changes took effect on 1 October 2025.
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