Seeks to amend Notification No. 526/2017/9/(120)/XXVII(8)/2017 Dated 29 June, 2017

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.... to do in public interest; NOW, THEREFORE, In exercise of the powers conferred by sub-section (1) of section 11 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to make the following amendments in the notification of the Government of Uttarakhand, Finance Section-8, No. 530/2017/9(120)/XXVII(8)/2017 Dated 29 ....

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....ial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: - (a) any factory registered under or governed by th....

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....number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted namely: - "Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respec....