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 section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) (hereinafter in this notification referred to as the said Act), the Governor, on the recommendations of the Council, is pleased to allow to make the following amendment in the notification of the Government of Uttarakhand, Finance Section-8, No. 1022/2017/9(120)/XXVII(8)/2017 dated 05 December, 2017 , namely:-

In the said notification, with effect from the 1st October, 2023, after the words and figures "did not opt for the composition levy under section 10 of the said Act", the words and figures ", other than the registered person making supply of specified actionable claims as defined in clause (102A) of section 2 of the said Act," shall be inserted.

(Dilip Jawalkar)

Secretary