Uttarakhand Cess on liquor sale or first sale after import is prescribed at two per cent under Schedule-II. Levy of Uttarakhand Cess is prescribed on all kinds of liquor under Schedule-II of the Uttarakhand Cess Act, 2015, with effect from the date of publication in the Gazette. The cess is payable at the point of sale by the manufacturer in the State, or at the point of first sale in the State after import into the State, at the rate of two per cent. The notification supersedes the earlier notification on the same subject, while preserving prior acts or omissions.