Supersession Notification No. 513/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 - 284/2019/4(120)/XXVII(8)/2019/ CTR-14 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 284/2019/4(120)/XXVII(8)/2019/ CTR-14 Dehradun : Dated: 09 of April, 2019 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 under the proviso to sub-section (1) of Section 10 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017) (hereinafter referred to as the said Act) and in supersession of the notification of Government of Uttarakhand Finance Section-8, no. 513/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 except as things done or omitted to be done before such supersession, on the recommendations of the Council, the Governor is pleased to allow to specify that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed Seventy five lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Uttarakhand Goods and Services Tax Rules, 2017 Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely : - TABLE Sl. No. Tariff item, subheading, heading or Chapter Description 1 2 3 1. 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala. 3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes. Explanation.- (i) In this Table, tariff item , sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification. 4. This notification shall come in to force from the 1 st day of April, 2019. By Order (Amit Singh Negi) Secretary