Body Notification No.1000/2017/05(120)/XXVII(8)/2008 Dated 29th December, 2017

WHEREAS the State Government is satisfied that it is expedient so to do in public interest,

NOW THEREFORE, in exercise of the powers under 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 to make the following amendment, with effect from the date of issuance of this Notification, in Schedule III of the Uttarakhand Value Added Tax Act, 2005,:


In Schedule III, after the existing entry at serial no. 3, the following new entry shall be inserted; narnely-

S. No. Description of Goods Point of Tax Rate of Tax Percentage
1 2 3 4
3(A) Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939 when sold to an industrial Unit* of a dealer registered under the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) for use In the process of manufacture of taxable goods under the Uttarakhand Goods and Services Tax Act, 2017, in pursuance of such manner and against such certificate as may be prescribed by the Commissioner. Manufacturer or Importer 5%

(Radha Raturi)

Principal secretary