TaxTMI 
TaxTMI 
Amendment in the notification no. 525/2017/9(120)/XXVII(8)/2017 dated 29 June, 2017
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....leased to allow to make the following further amendments in the notification of the Government of Uttarakhand Finance section-8 No. 525/2017/9(120)/ XXVII(8)/2017 dated 29 June, 2017 namely :- In the said notification, in the table (a) against serial number 3, in column (3), - (A) in item (iv),- (i) for sub-item (c), the following sub-item shall be substituted, namely: - '(c) "In-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);'; (ii) after sub-item (d), the following sub-items shall be inserted, namely: - '(da) Any civil structure or any other original works pertaining to the "Economically Weaker Section (EWS) houses" constructed under the Affordable Housing in partnership by State/ Union territory/ local authority/ urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); (db) Any civil structure or any other original construction works pertaining to the "houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ L....
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....een procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house- keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub- section (1) of section 22 of the Uttarakhand Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii), (ix), (x)and (xi) above. 9 -"; (b) against serial number 9, in the entry of column (3), in item (v), for the words "natural gas", the words "natural gas, crude petroleum, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Time charter of vessels f....
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....redit of input service in the same line of business (i.e. tour operator service procured from another tour operator)" shall be inserted; g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(ii) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub- section (1) of section 22 of the Uttarakhand Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 -"; (h) (i) against serial number 24, for item (i), in column (3), the following explanation shall be inserted; namely- Explanation. - "Support services for agriculture, forestry, fishing, animal husbandry" mean - (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw ma....
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....tration under sub-section (1) of section 22 of the Uttarakhand Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, in column (3),- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely: - "(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) respectively;"; (B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5) "(iii) Tailoring services. 2.5 - (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -"; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) (5) "32 Heading 9994 (i) Services of treatmen....