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    <title>Seeks to amend notification No. 2/2017-Union territory Tax (Rate)dated the 28th June, 2017 - Absolute Exemption from UTGST on supply of goods</title>
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    <description>The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.</description>
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      <description>The notification amends the UTGST rate schedule to add an exemption for Duty Credit Scrips and to exempt supplies by a Government entity to government bodies or specified persons where payment is by grant; it defines Government Entity as bodies set up by statute or government with ninety percent or more equity or control to perform entrusted functions; and it requires the person owning an actionable claim in a brand name to file an affidavit relinquishing that claim and authorising the packer to print a specified disclaimer on unit containers when ownership and packing are by different persons.</description>
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