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of <h1>Uttarakhand Amends SGST Notification to Update Cement Classification Under Chapter Heading 2523, Effective October 1, 2019.</h1> The Government of Uttarakhand has amended Notification No. 420/2019 regarding the State Goods and Services Tax (SGST). The amendment, effective from October 1, 2019, modifies the entry related to cement in the original notification. Specifically, the entry for serial number 2 in the table is replaced to specify 'cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975.' This change is made under the authority of the Uttarakhand Goods and Services Tax Act, 2017, following recommendations from the Council.
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