Section 1 - Short title, extent and commencement - Uttarakhand Goods and Services Tax Act, 2017

No. 212/XXXVI/(3)2017/32 (1) /2017 Dehradun; Dated May 26,2017 NOTIFICATION Miscellaneous In pursuance of the provisions of Clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of 'The Uttarakhand Goods and Services Tax Bill, 2017' (Adhiniyam Sankhya 06 of 2017). As Passed by the Uttarakhand Legislative Assembly and assented to by the Governor on 25 May, 2017. THE UTTARAKHAND GOODS AND SERVICES TAX (Act No. 06 of 2017) An Act to make a provision for levy and collection of tax on intra-state supply of goods or services or both by the state of Uttarakhand and the matters connected therewith or incidental thereto BE it enacted by Legislature of Uttarakhand in the Sixty-eighth Year of the Republic of India as follows:- CHAPTER I PRELIMINARY Short title, extent and commencement. 1 . (1) This Act may be called the Uttarakhand Goods and Services Tax Act, 2017. (2) It extends to the whole of the Uttarakhand (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint: Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.