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    <description>GST exemption entries under the Uttarakhand SGST notification were amended to refine the list of specified goods eligible for exemption subject to branding conditions. The amendment substituted several serial entries, inserted items such as cotton seed oil cake, khadi fabric sold through KVIC outlets, and idols made of clay, and revised the definitions of brand name and registered brand name. It also introduced a procedure for voluntarily foregoing actionable claim or enforceable right over a brand name through affidavit and labeling requirements, and added an annexure listing indigenous handmade musical instruments. The amendment was given retrospective effect from 22 September 2017.</description>
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      <description>GST exemption entries under the Uttarakhand SGST notification were amended to refine the list of specified goods eligible for exemption subject to branding conditions. The amendment substituted several serial entries, inserted items such as cotton seed oil cake, khadi fabric sold through KVIC outlets, and idols made of clay, and revised the definitions of brand name and registered brand name. It also introduced a procedure for voluntarily foregoing actionable claim or enforceable right over a brand name through affidavit and labeling requirements, and added an annexure listing indigenous handmade musical instruments. The amendment was given retrospective effect from 22 September 2017.</description>
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