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    <description>The Government of Uttarakhand amended an earlier SGST notification by substituting the rate entry in the table against Serial No. 4. The prescribed rate was changed from 6% to 9% in column (4) of the relevant entry under the 2018 notification issued under the Uttarakhand Goods and Services Tax Act, 2017. The amendment is stated to operate retrospectively from 16 January 2025.</description>
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