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of <h1>Uttarakhand Amends GST Act: New Entries, Definition of Government Entity, and Retroactive Changes Effective October 2017.</h1> The Government of Uttarakhand has issued amendments to Notification No. 518/2017 concerning the Uttarakhand Goods and Services Tax Act, 2017. These amendments include the addition of new entries in the schedule, such as Duty Credit Scrips and the supply of goods by a government entity to various government bodies against grants. The definition of 'Government Entity' is clarified, specifying entities with significant government participation. Additionally, a proviso is added regarding the filing of affidavits for brand name rights in packaging. The notification is effective retroactively from October 13, 2017.
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