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of <h1>Uttarakhand exempts non-citizens from specific GST Act provisions; exclusion applies to certain individuals and roles. Effective April 2020.</h1> The Government of Uttarakhand, using its authority under the Uttarakhand Goods and Services Tax Act, 2017, has issued a notification exempting non-Indian citizens and certain specified classes of persons from the provisions of sub-sections 6(b) and 6(c) of the Act. This exemption does not apply to individuals, authorized signatories, managing and authorized partners, and the Karta of a Hindu undivided family. The notification, deemed effective from April 1, 2020, aims to serve the public interest as recommended by the Council.
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