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of <h1>Uttarakhand Amends SGST Act: New Rules for Restaurants, Railways, and Telecom Services; Input Tax Credit Conditions Updated.</h1> The Government of Uttarakhand has amended Notification No. 525/2017 related to the State Goods and Services Tax (SGST) Act, 2017. Key changes include updates to the supply of food and beverages by restaurants, canteens, and the Indian Railways, specifying conditions for input tax credits. The term 'declared tariff' is replaced with 'value of supply' in certain contexts. Amendments also cover event-based food services, multimodal transportation, and telecommunications services, with specific tax rates assigned. These changes are effective from July 27, 2018, as ordered by the Secretary of Finance, Uttarakhand.
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