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of <h1>Uttarakhand Updates SGST Notification: Changes for Research Institutions Effective from November 2017 u/s 96.</h1> The Government of Uttarakhand has amended its previous notification dated 23 November 2017 regarding the State Goods and Services Tax (SGST). The amendment, effective from 15 November 2017, modifies entries in the notification's table. Specifically, it updates the description for public-funded research institutions and universities, replacing 'Department of Scientific and Research' with 'Department of Scientific and Industrial Research' in relevant sections. Additionally, a new explanation aligns the exemption with a 1996 Indian government notification. These changes are made under the authority of the Uttarakhand Goods and Services Tax Act, 2017, following recommendations from the Council.
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