Electronic commerce operator payment obligation: intra state taxi and accommodation services taxed through operator, registration exception applies
The notification designates that the tax on intra-State supplies for specified services shall be paid by the electronic commerce operator, covering (i) passenger transportation by radio taxi, motorcab, maxicab and motor cycle under headings 9964 or 9973, and (ii) accommodation services in hotels, inns, guest houses, clubs, campsites or other commercial lodging places under heading 9963, except where the supplier of such accommodation through the electronic commerce operator is liable for registration under the applicable registration provision.

Exemption of intra state services: specified government, charitable and public interest services treated as nil rated under State GST framework.
Notification prescribes exemption or nil rating of specified intra State supplies of services under the Uttarakhand GST Act by listing service descriptions, tariff headings, applicable rate (primarily nil) and conditions. Covered categories include government and governmental authority services, charitable activities, transport and goods transport services, financial and insurance schemes, education and health care services, agricultural and allied services, accommodation and rental services subject to declared tariff limits, and sectoral exemptions with turnover or beneficiary based conditions, supported by a detailed definitions section that narrows applicability.

Refund entitlement for international organisations and diplomatic missions conditioned on official-use certificates, reciprocity and documentary undertakings.
Entitlement to claim refund of state tax is specified for United Nations and specified international organisations upon a certificate confirming official use, and for foreign diplomatic missions, consular posts and officers where Protocol Division certification based on reciprocity, an original undertaking for services, and certificates regarding goods use, retention and repayment obligations are produced; certification may be withdrawn and refunds cease from withdrawal.

No refund of unutilised input tax credit for specified services under section 54(3), restricting refund claims.
No refund of unutilised input tax credit is precluded for supplies of services specified in sub item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act; the State Government, invoking powers under sub section (3) of section 54 and following Council recommendations, has notified that such refund claims shall not be allowed for those specified services, with the notification commencing on the stated effective date.

Exclusion of public authority activities: activities relating to Panchayat functions are not treated as supply under GST.
The State Government notifies that activities or transactions undertaken by the Central Government, State Government or any local authority in which they act as a public authority shall be treated neither as a supply of goods nor a supply of service, and specifically that services by way of any activity in relation to a function entrusted to a Panchayat are excluded from the GST supply definition.

Reverse charge on services requires recipients to pay State GST for specified supplier categories to business entities in taxable territory.
Notification imposes a reverse charge mechanism under the Uttarakhand GST Act requiring recipients to pay State GST on specified services. It enumerates service categories, identifies suppliers and recipients in the taxable territory (including GTAs, advocates, arbitral tribunals, sponsors, government bodies, directors, insurance agents, recovery agents, and creators of copyrighted works), and includes explanations treating the freight payer and litigant business entities as recipients; undefined terms derive meanings from central and state GST laws.

State service tax rates set for intra State supplies, specifying rates by service classification and input credit conditions.
State tax is levied on intra State supplies of services according to the annexed classification and tariff: each service heading bears the specified State tax rate and any stated condition. The notification establishes differentiated rates across sectors (construction, accommodation and food services, transport, goods transport, financial and real estate services, business and production services, manufacturing and community services), prescribes valuation rules for construction involving land and for lotteries, and provides definitions and a general rule that where rates are conditional on non availment of input tax credit the credit is treated as not taken or reversed.

Interest rate specification under GST Act establishes differentiated annual interest for defaults and refunds, effective from notified commencement.
Prescribes statutory annual interest rates under the Uttarakhand GST Act for delayed tax payments, enhanced penal interest for certain defaults, interest on refunds, and a separate proviso rate for adjusted cases; issued under the Act's empowering provisions and effective from the notified commencement date, thereby fixing the annual interest obligations applicable to taxpayers and the revenue authority.

Appointment of GST officers authorises specified classes of state GST officers to execute administration and enforcement duties.
Statutory authority is exercised to designate specific classes of state goods and services tax officers empowered to carry out the purposes of the Uttarakhand Goods and Services Tax Act, 2017. The notification lists the administrative hierarchy - Principal Commissioner/Chief Commissioner, Commissioner, Special Commissioners, Additional Commissioners, Joint Commissioners, Deputy Commissioners, Assistant Commissioners, State goods and service tax officers, and Inspectors - and declares the operative commencement date for these appointments.

Exemption for intra state supplies from unregistered suppliers relieves State tax for registered recipients, subject to a daily threshold.
Exemption is granted for intra State supplies of goods or services received by a registered person from any supplier who is not registered, relieving such receipts from the whole of the State tax leviable under the Uttarakhand Goods and Services Tax Act, 2017, subject to a per day aggregate value threshold above which the exemption does not apply. The notification is effective from 1 July 2017.

No refund of unutilised input tax credit where input tax exceeds output tax on specified textile and railway goods.
A notification disallows refund of unutilised input tax credit where credit accumulated because input tax rates exceed output tax rates (excluding nil or fully exempt supplies) for specified tariff headings. The listed goods include textile categories-woven and knitted fabrics of silk, wool, cotton, other vegetable fibres, manmade materials and staple fibres-and railway items such as locomotives, coaches, maintenance vehicles, goods wagons, parts of rolling stock, and track fixtures and signalling equipment. Interpretation follows the First Schedule to the Customs Tariff Act, 1975.

Refund entitlement for CSD: State tax on inward supplies refundable for subsequent supply to unit canteens and authorized customers.
Canteen Stores Department units under the Ministry of Defence are permitted to claim a refund of fifty percent of the applicable State tax paid on all inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers of the CSD, as authorized by State GST notification and effective from the notification's commencement date.

GST exemption for CSD and unit canteen supplies: goods supplied to unit canteens and authorized customers exempt.
Exemption from State tax is granted for supplies of goods where specified tariff entries apply: supplies by the CSD to Unit Run Canteens and to authorized customers, and supplies by Unit Run Canteens to authorized customers. Interpretation of tariff terms follows the First Schedule to the Customs Tariff Act, 1975, including its Notes and explanatory rules, for identification of covered goods.

Tax exemption for intra-state supplies of listed essential goods removes State GST on specified tariff items.
The State exempts intra State supplies of goods specified in the appended Schedule from the whole of the State tax under the Uttarakhand GST Act, 2017, where those goods fall within the tariff items, headings or Chapters listed. The Schedule lists numerous agricultural, animal, aquatic, food, seed, raw material, utility and religious items and includes exclusions for goods put up in unit containers or bearing registered brand names; interpretive rules from the Customs Tariff Schedule apply.

Exemption for intra state supplies of second hand goods where an unregistered supplier supplies a registered dealer who pays state tax under prescribed valuation.
Exemption applies to intra state supplies of second hand goods by an unregistered supplier to a registered buyer dealing in second hand goods where the buyer pays State tax on the outward supply value as determined under the prescribed GST valuation rule; the exemption removes the whole of the State tax otherwise leviable, subject to those conditions.

Exempted intra-state petroleum and CBM goods: 2.5% state GST cap, subject to certification and transfer conditions.
The State allows exempt intra-State supplies of specified goods for petroleum and coal bed methane operations from State GST beyond a capped rate (2.5%), provided supplies are to authorised licensees, contractors or bona fide sub-contractors and supported by DGH certificates, affidavits and undertakings; transfers and disposals are subject to prescribed certification, transfer undertakings and depreciation-based tax payment rules.

Reverse charge: recipients must pay state GST on specified supplies including agricultural produce, silk yarn and lottery distribution.
The notification prescribes that State GST for certain intra state supplies is payable on a reverse charge basis by the recipient: cashew nuts, bidi wrapper leaves and tobacco leaves when supplied by agriculturists to any registered person; silk yarn when supplied by manufacturers converting raw silk or silkworm cocoons to any registered person; and lotteries supplied by the State/UT/local authority to lottery distributors or selling agents. Tariff references are to the Customs Tariff First Schedule and its interpretative notes, and all Act provisions apply to the recipient.

SGST rate schedule for specified goods, with annexed classifications, brand-name conditions, and multiple goods-based tax slabs.
SGST rates are prescribed for specified goods by reference to annexed schedules, covering multiple rate slabs for notified tariff items and descriptions of goods. The notification applies to the listed goods in the specified schedules and assigns the stated State GST rates according to the relevant schedule entry, including the principal schedules at 2.5%, 6%, 9%, 14%, 1.5% and 0.125% for the categories of goods set out in the annexure.

Composition levy eligibility under Uttarakhand GST: small taxpayers may opt to pay prescribed flat rates instead of state tax, exclusions apply
The notification permits an eligible registered person below the prescribed aggregate turnover threshold to opt to discharge State tax liability by paying specified percentage rates of turnover in the State, with differential rates for manufacturers, suppliers of certain Schedule II items, and other suppliers. Manufacturers of goods specified by tariff entries (including ice cream, pan masala, and tobacco and substitutes) are excluded from eligibility. Customs Tariff interpretive rules apply for classification of the excluded items, and the notification specifies its effective commencement date.

Uttarakhand GST rules amend valuation, input tax credit, invoicing, returns, refunds and anti profiteering procedures, e way compliance.
Amendments set hierarchical rules for determination of the value of supply including open market value, sum of monetary consideration plus equivalent for non monetary consideration, comparable supplies, and residual methods; special valuation rules apply for currency exchange, travel agents, insurance, second hand goods and vouchers, and pure agent costs are excluded from taxable value when specified conditions are met.