Amendments in the notification of the Government of Uttarakhand, Finance Section-8, No.514 /2017 /9(120)/XXVII(8)/ 2017 dated the 29th June 2017 - 104264/2023/01(120)/XXVII(8)/2022/CTR-12(2022) - Uttarakhand SGST

Uttarakhand Amends GST Act: Updates on Ethyl Alcohol, Cereal Residues, Fruit Drinks, and Educational Supplies. Effective Jan 1, 2023.

The Government of Uttarakhand has issued amendments to a previous notification under the Uttarakhand Goods and Services Tax Act, 2011. These amendments affect various schedules of the tax notification. In Schedule I, ethyl alcohol supplied to oil companies for blending with petrol and certain cereal residues have updated entries. Schedule II now includes fruit pulp or juice-based drinks and specific educational supplies like mathematical and geometry boxes. Schedule III addresses denatured ethyl alcohol, excluding that supplied for blending with petrol. These changes are effective retroactively from January 1, 2023.