Insert explanation in the Notification No. . 525/2017/9(120)/XXVll(8)/2017, dated 29th June, 2017 - 727/2018/5(120)/XXVII(8)/CTR-17 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 727/2018/5(120)/XXVII(8)/CTR-17 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 11 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 and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of Uttarakhand, Finance Section-8, No. 525/2017/9(120)/XXVll(8)/2017, dated 29th June, 2017, is pleased to allow to insert following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-- Explanation -For the purposes of this item the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. By Order, AMIT SINGH NEGI, Secretary