Regarding appointing the day 18th September 2017 as the date on which the certain provision of sub-section (1) of Section 51 shall come into force. - 919/2017/9(120)/XXVII(8)/2017 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 919/2017/9(120)/XXVII(8)/2017 Dehradun, Dated:: 10 th November, 2017 Notification WHEREAS, the State Government is satisfied that it is expedient so to do in public interest; NOW, THEREFORE, in exercise of the powers conferred by sub-section (3) of section 1 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017), the Governor is pleased to allow to appoint the 18th day of September, 2017 as the date on which the provisions of sub-section (1) of section 51 of the said Act, under clause (a), clause (b) and clause (d) of sub-section (1) of section 51 of the said Act shall come into force with respect to persons specified, namely:- (a) an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with fifty-one percent or more participation by way of equity or control, to carry out any function; (b) society established by the Central Government or the State Government or a Local Authority under the Societies Registration Act, 1860 (21 of 1860); (c) public sector undertakings: Provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendations of the Council, by the State Government. (Radha Raturi) Principal Secretary