Composition scheme rate reduction: composition tax rate lowered and limited to turnover of taxable supplies of goods, effective January. The Government, exercising powers under section 10(1) of the Uttarakhand GST Act and on Council recommendation, substituted in the earlier notification clause (i) the words 'one percent' with 'half percent' and in clause (iii) replaced the phrase with 'half percent of the turnover of taxable supplies of goods', thereby refining the composition tax basis. The amendment is effective from 1 January 2018.