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of <h1>India Amends GST Notification: Exempts Duty Credit Scrips, Clarifies Government Entity, and Requires Affidavits for Brand Name Claims.</h1> The Government of India, under the Central Goods and Services Tax Act, 2017, has amended Notification No. 2/2017-Central Tax (Rate) to include new exemptions. A new entry for 'Duty Credit Scrips' is added, and supplies by a Government entity to various government bodies against grants are exempted. The definition of 'Government Entity' is clarified as bodies with significant government participation. Additionally, a provision requires entities with actionable claims on brand names to file an affidavit if they authorize another to pack goods under that brand, foregoing their claim. These amendments aim to refine GST exemptions and definitions.
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