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<h1>Uttarakhand SGST Amendments: Broader Definitions for Government Entities, New Exemptions for Services and Transport, Retroactive from 2017.</h1> The Government of Uttarakhand has issued amendments to its previous notifications regarding the State Goods and Services Tax (SGST). Key changes include substituting 'governmental authority' with broader terms such as 'Central Government, State Government, Union territory, local authority or Governmental Authority' in certain entries. New entries have been added, specifying exemptions for services provided by government entities and goods transport agencies. Definitions for 'Governmental Authority' and 'Government Entity' have been updated to include entities with significant government participation. These amendments are effective retroactively from October 13, 2017.