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of <h1>Uttarakhand Amends SGST Notification No. 525/2017: New Tax Rates, Definitions, and Input Tax Credit Rules Effective October 2017.</h1> The Government of Uttarakhand has issued amendments to Notification No. 525/2017 regarding the State Goods and Services Tax (SGST). These amendments, effective from October 13, 2017, involve changes in tax rates and definitions related to services and goods. Key modifications include updating the entities eligible for certain tax treatments, such as the inclusion of 'Government Entity' alongside 'Governmental Authority' for specific services. The notification also revises tax rates for various services, including transportation, leasing, and printing, and clarifies the conditions under which input tax credits can be claimed. The amendments aim to align state regulations with broader GST frameworks.
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