THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 120560/2023/141(120)/XXVII(8)/2008 Dated 9th May, 2023

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. 27of 2005) (hereinafter referred to as the said Act) read with section 72 of the said Act and section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No.l of 1904) (as applicable in the State of Uttarakhand), the Governor is please to allow, with effect from 01st April, 2023, the following amendment in Schedule-III of the said Act, 2005; namely-

Amendment

In Schedule- III, for the existing entry at clause (a) of serial No.l, the following entry shall be substituted; namely-

SI. No.	Description of goods	Point of Tax	Rate of tax percentage
1.	(a) Spirits and spirituous liquors of all kinds, including Methyl Alcohol, Alcohol as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939, but excluding country liquors and "wine, manufactured from fruits produced in Uttarakhand state"	M or I	12%

(Dilip Jawalkar)

Secretary