Amendments in the notification no. 530/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017

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....ercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (12 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 Government of Uttarakhand, Finance Section-8, No. 530/2017/9(120)/XXVII(8)/2017 dated 29^th June, 2017, namely :- In the said notification, (A) in the Table, - (a) in column (3), (i) against serial number 6, in clause (a), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Govern....

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.... Bengal;"; (e) against serial number 20, in column (3), clause (d)shall be omitted; (f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for the entries in column (3), the following shall be substituted :- 3 "Services by way of storage or warehousing of cereals, pulses, fruits and vegetables."; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "24C Chapter 9968 Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weighing less than 10 grams). Nil Nil"; ....

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.... normally resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs. 1,00,000/- Exemption: Rs. 40,000/-(=Rs. 1,00, 000/- x 2/5) or Rs. 50,000/- (= 50% of Rs. 1,00, 000/-) whichever is less, i.e. Rs. 40,000/-(i.e., Taxable value: Rs. 60,000/-); (b) 2 days in India, 3 nights in. Nepal; Consideration Charged for the entire tour: Rs. 1,00, 000/- Exemption: Rs. 60, 000(=Rs. 1,00, 000/- x 3/5) or Rs. 50,000/- (= 50% of Rs. 1,00, 000/-) whichever is less, i.e. Rs. 50,000/-(i.e. Rs. 50,000/); ....