Retrospective GST exemption amendment replaces the scheduled entry with Uranium Ore Concentrate and bars refunds on collected tax. Exemption notification under the Uttarakhand Goods and Services Tax Act, 2017 is amended to substitute the entry against serial no. 103A in the Schedule with Uranium Ore Concentrate. The amendment is given retrospective effect, with no refund of tax already collected where such tax would not have been collected if the amended notification had been in force throughout. It is deemed to have come into force from 1 July 2017.