Amendment in Notification No. 525/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017

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.... of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following further amendments in the notification of the notification of the Government of Uttarakhand Finance Section-8 No. 525/2017/9(120)/XXVII(8)/2017  dated 29th June, 2017, namely :- In the said notification, (i)   in the Table, - (a)  against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely : -                                       &nbsp....

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....ially arranged for organising a function) at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'.   2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract central tax prescribed against them in column (4) subject to conditions specified agai....

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....ll be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi), and (viia) above." (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -"; ....

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....egistered" shall be omitted; (iii)  in paragraph 4 relating to explanation, after clause (xxviii), the following clauses shall be inserted, namely:- "(xxix) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxx)    'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Event....