THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 897/2018/146(120)/XXVII(8)/2008 Dated: 4th October, 2018

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 (4) of section 4 of the Uttarakhand Value Added Tax Act, 2005 (Act no. 27 of 2005) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904) (as applicable to the State of Uttarakhand), the Governor is pleased to allow, with immediate effect the following amendment in Schedule III of the Uttarakhand Value Added Tax Act, 2005-

Amendment

In Schedule III for the existing entry at serial 2 and 3, the following entry shall be susbctituted, namely-

Sr.No	Description of goods	Point of Tax	Rate of tax Percentage
(1)	(2)	(3)	(4)
2	Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	Manufacturer or Importer	22.07 percent or Rs. 14.50 per/lit. whichever is greater
3	Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	Manufacturer or Importer	13.53 percent or Rs. 8.40 per/lit. whichever is greater

(Amit Singh Negi)

Secretary