Provisions of sub-section 6(b) and 6(c) shall not apply on a person other than Indian citizen or to a specified class of person w.e.f 01-4-2020 - 333/2020/5(120)/XXVII(8)/2020/CT-17 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 333/2020/5(120)/XXVII(8)/2020/CT-17 Dehradun : Dated: 20 May, 2020 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 (6D) of section 25 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to notify that the provisions of subsection (6B) or sub-section (6C) of the said Act shall not apply to a person who is not a citizen of India or to a class of persons other than the following class of persons, namely:- (a) Individual; (b) authorised signatory of all types; (c) Managing and Authorised partner; and (d) Karta of an Hindu undivided family. 2. This notification shall be deemed to have come into force with effect from the 1st day of April, 2020. (Amit Singh Negi) Secretary