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of <h1>Uttarakhand GST Act 2017: State Tax on Intra-State Supplies, Reverse Charge Mechanism for Unregistered Suppliers, E-Commerce Tax Rules</h1> The Uttarakhand Goods and Services Tax Act, 2017, mandates a state tax on all intra-state supplies of goods or services, excluding alcoholic liquor for human consumption, with rates not exceeding 20% as recommended by the Council. Petroleum products will be taxed from a date specified by the government. Certain supplies may require the recipient to pay tax under a reverse charge mechanism. For unregistered suppliers selling to registered persons, the recipient pays the tax. Electronic commerce operators must pay taxes on services supplied through them, with provisions for appointing a representative if they lack a physical presence in the taxable territory.
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