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<h1>India Amends Notification 2/2017 to Exempt IGST on Inter-State Goods Supply; Defines 'Government Entity' and Brand Name Provision.</h1> The Government of India has amended Notification No. 2/2017-Integrated Tax (Rate) to provide absolute exemption from IGST on inter-state supply of goods. New entries have been added to the Schedule, including Duty Credit Scrips and supplies by a government entity to various government bodies against grants. A 'Government Entity' is defined as an authority or body with at least 90% government participation. Additionally, a provision requires an affidavit for brand name rights if the brand owner and packer are different entities. This amendment is made in public interest following GST Council recommendations.