Commencement of amendment provision: section 14 appointed to commence from the specified date by executive notification. The Governor, exercising powers under sub section (2) of section 1 of the Uttarakhand Goods and Services Tax (Amendment) Act, 2019, notifies that the provisions of section 14 of the Amendment Act shall come into force on the first day of January, 2020, the State Government having been satisfied of expediency in the public interest.