THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017 (Notification)
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Body Notification No. 1010/2018/ 16(120)/XXVII(8)/2018/ CT-54, 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 (Twelfth Amendment) Rules, 2018

1. Short title and Commencement

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

(2) They shall come into force from the 09th day of October, 2018 .

2. Amendment of Rule 89

In rule 89 of the Uttarakhand Goods and Services Tax Rules, 2017 (hereinafter referred to as the principal rules), for the existing sub-rule (4B) set out in column-1 below, the following sub-rule as set out in column-2, shall be substituted; namely;-

Column-1

Existing sub-rule

Column-2

Hereby substituted sub-rule

(4B) In the case of supplies received on which the supplier has availed the benefit of notification No. 916/2017/9(120)/XXVII(8)/2017 dated 10th November, 2017 or notification No. 41/2017-Integrated Tax (Rate) dated the 23rd October, 2017 published in the Gazciie of India, extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(E) dated the 23rd October, 2017 or notification No. 78/2017-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 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, or all of them, refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.

(4B) Where the person claiming refund of unutilised input tax credit on account of Zero rated supplies without payment of tax has,-

(a) received supplies on which the supplier has availed the benefit of the notification of Government of Uttarakhand, Finance Section-8 No. 916/2017/9(120) /XXVII(8) /20I7 dated the 10th November, 2017 or notification No. 41/2017-Integrated tax (Rate), dated the 23rd October, 2017. published in the Gazelle of India Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E), dated the 23rd October, 2017; or

(b) availed the benefit of notilication No. 78/2017-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 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,

the refund of input tax credit, availed in respect of inputs received under the said notifications for export of goods and the input tax credit availed in respect of other inputs or input services to the extent used in making such export of goods, shall be granted.

3. Amendment of Rule 96

In rule 96 of principal rules, for the existing sub-rule (10) set out in column-I below, the following sub-rule as set out in column-2, shall be substituted; namely:-

Column-2

Hereby substituted sub-rule

Column-1

Existing sub-rule

(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.

(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 Government of Uttarakhand, Finance Section-8 No. 914/2017/9( 120)/XX VII (8)/2017 dated the 10th November, 2017 except so far it relates to receipt of capital goods by such person against Export Promotion Capital goods by such person against Export Promotion Capital Goods Scheme or notification No.916/2017/9(170) /XXVll(8)/2017 dated the 10th November, 2017 or notification No. 41/2017-lntegraed 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 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 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 except so far it relates to receipt of capital goods by such person against Export Promotion Capital Goods Scheme.".

(Amit Singh Negi)

Secretary