THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 1009/2018/ 16(120)/ XXVII(8)/2018/ CT-53, Dated: 02nd November, 2018

In exercise of the powers conferred by Section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904(Act No. 1 of 1904)(as applicable in the State of Uttarakhand), the Governor is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely

The Uttarakhand Goods and. Services Tax (Eleventh Amendment) Rules, 2018

1. Short title and Commencement

(1) These rules may be called the Uttarakhand Goods and Services Tax (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from the 23rd October, 2017.

2. Amendment of Rule 96

In rule 96 of the Uttarakhand Goods and Services Tax Rules, 2017, for the existing sub-rule (10) set out in column-1 below, the following sub-rule as set out in column-2, shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely:-

Column-1

Existing sub-rule

Column-2

Hereby substituted sub-rule

(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have -

(a) received supplies on which the benefit of the notification of the Government of Uttarakhand, Finance Section-8 No. 914/2017/9(120) /XXVII(8)/2017 dated the 10th November, 2017 or notification No.916/2017/9(120) /XXVII(8)/2017 dated the 10th November, 2017 or notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 has been availed; or

(b) availed the benefit under notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary. Part 11, Section 3, Sub-section (i),vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary', Part II, Section 3, Sub-section (i),vide number G.S.R 1299 (E), dated the 13th October, 2017.

(10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the notification of Government of Uttarakhand, Finance Section-8 No. 914/2017/9(120) /XXVII(8)/2017 dated the 10th November, 2017 or notification No.916/2017/9(120) /XXWR8V2017 dated the 10th November, 2017 or notification No. 41/2017-lntegrated Tax (Rate), dated the 23rd October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017 of notification No. 78/2017-Customs, dated 13th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R 1272(E), dated the 13th October, 2017 or notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E), dated the 13th October, 2017.

(Amit Singh Negi)

Secretary