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of <h1>India Amends UTGST Notification: New Exemptions for Duty Credit Scrips, Gov't Supplies, and Brand Name Packaging Rules.</h1> The Government of India has amended Notification No. 2/2017-Union Territory Tax (Rate) dated June 28, 2017, to include additional exemptions under the Union Territory Goods and Services Tax (UTGST). The amendments introduce new entries for Duty Credit Scrips and specify the supply of goods by government entities to various government bodies against grants. The definition of 'Government Entity' is clarified as organizations with significant government participation. Additionally, provisions for brand name rights in packaging are outlined, requiring affidavits and authorization for brand name usage on unit containers. These changes aim to streamline tax exemptions and clarify procedural requirements.
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