Exempt supplies by government entities funded via grants clarified; definition and brand-name affidavit requirement introduced. The notification amends the Sikkim SGST rate schedule by adding Duty Credit Scrips and exempting supplies by a Government Entity when consideration is received as government grants; it defines Government Entity as a statutory or government-established body with ninety percent or more government equity or control and adds an Annexure proviso requiring a brand-owner affidavit to forgo actionable claims and authorise packers to print a declaration on unit containers.