Uttarakhand amends SGST Notification to include "Raw Cotton" under Agriculturist category for registered persons. Effective November 15, 2017.

The Government of Uttarakhand has issued an amendment to Notification No. 515/2017/9(120)/XXVII(8)/2017 dated June 29, 2017, concerning the Uttarakhand Goods and Services Tax (SGST). This amendment, effective from November 15, 2017, inserts a new entry under serial number 4A in the notification's table, specifying "Raw cotton" under the category of "Agriculturist" applicable to "Any registered person." The amendment is made under the powers conferred by the Uttarakhand GST Act, 2017, and the Uttar Pradesh General Clause Act, 1904, as applicable to Uttarakhand, following the Council's recommendations.

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