THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
-

Body Notification No.513/2017/9(120)/ XXVII(8)/20I7, Dated 29th June, 2017

WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;

Now, THEREFORE, in exercise of the powers conferred by sub section (1) and sub-section (2) of section 10 of the "the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017)", the Governor, in continuation of the recommendations of the Council, is pleased to order that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed One Crore rupees, may opt to pay, in lieu of the State tax payable by him,an amount of tax calculated at the rate specified in rule 7 of the Uttarakhand Goods and Services Tax Rules, 2017:

Provided that a registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the "Uttarakhand Goods and Services Tax Act, 2017, if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling the tarrif item, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in Column (2) of the Table:-

TABLE

S.No.	Tarrif item, subheading, heading or Chapter	Description
1	2	3
1	2105 00 00	Ice cream and other edible ice. whether or not containing cocoa.
2	2106 90 20	Pan masala
3	24	All goods, i.e. Tobacco and manufactured tobacco substitutes

Explanation:-

(1) In this Table, "tariff item", "sub-heading", "heading" and "Chapter shall mean respectively a tariff item, sub-heading, heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (57 of 1975).

(2) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975(51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply interpretation of this notification.

2. This notification shall be deemed to come into force with effect from 25th day of June, 2017.

(Radha Ruturi)

Principal Secretary