Uttarakhand GST Rules Amended: New Tax Rates for Composition Levy u/s 10 Effective April 2020.

The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2020, effective from April 1, 2020, amends the Uttarakhand Goods and Services Tax Rules, 2017. The amendment revises Rule 7, replacing the existing table with a new one detailing the rates of tax for different categories of registered persons opting for the composition levy under section 10. The tax rates are specified as follows: half per cent for certain manufacturers, two and a half per cent for specific suppliers, half per cent for other eligible suppliers, and three per cent for registered persons eligible under sub-section (2A) of section 10.

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