THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) NOTIFICATIONS
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Body Notification No. 548/2019/146(8)/XXVII(8)/2008 Dated: 15th July, 2019

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) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No.l of 1904) (as applicable to the State of Uttarakhand), the Governor, is pleased to allow, the following amendment in Schedule III of the Uttarakhand Value Added Tax Act, 2005:

Amendment

In Schedule III for the existing entry at serial no 2 and 3, the following entry shall be substituted, namely:

Sr. No.	Description of goods	Point of Tax	Rate of tax
2	Motor Spirit as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	M or I	25 % or Rs. 17 per litre whichever is greater
3	Diesel as defined under the United Provinces Sales of Motor Spirit, Diesel oil and Alcohol Taxation Act, 1939	M or I	17.48 % or Rs. 9.41 per litre whichever is greater

2. This Notification shall come into force from 16-07-2019.

(Amit Singh Negi)

Secretary