Amendment in Notification No. 526/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 - 725/2018/5(120)/XXVII(8)/CTR-15 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 725/2018/5(120)/XXVII(8)/CTR-15 Dehradun :: Dated:: 20th August, 2018 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 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of the Uttar Pradesh General Clause Act, 1904 (Act no. 1 of 1904) (as applicable in the State of Uttarakhand), 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. 526/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017, namely.- In the said notification,-- (i) in the Table, after serial number 10 and the entries, the following serial number and the entries relating thereto shall be inserted, namely:- (1) (2) (3) (4) 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank/non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate partnership or limited liability partnership firm A banking company or a non-banking financial company, located in the taxable territory , (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely:-- '(g) renting of immovable property means allowing, permitting or granting access, entry, ocuupation use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting leasing, licensing or other similar arrangements in respect of immovable property'. 2. This notification shall come into force on the 27th July, 2018. By Order, AMIT SINGH NEGI, Secretary