Notification regarding the rate of tax of fish meal (heading 2301) and articles falling under heading 8483 - 378/2020/6(120)/XXVII(8)/2020/CTR - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 378/2020/6(120)/XXVII(8)/2020/CTR Dehradun : Dated: 04 June, 2020 Notification WHEREAS, State Government is satisfied that it is expedient So to do in public NOW. THEREFORE, Notwithstanding anything contained in the notification of the Government of Uttarakhand No. 514 / 2017/9(120)/XXVII(8)/2017 dated 29th June, 2017. in exercise of the powers conferred by sub-section (1) of section 9 of the Uttarakhand Goods and Services Tax Act. 2017. the Governor, on recommendations of the Council, is pleased to allow to notify that,- (i) no State tax shall levied or collected in respect of supply of fish meal (falling under heading 2301), during the period commencing from the 1st day of July, 2017 and ending with the 30th day of September, 2019 (both days inclusive); (ii) State tax at the rate of six percent. shall be levied or collected in respect of supply of pulley, wheels and other parts (falling under heading 8483) and used as parts of agricultural machinery (falling under headings 8432, 8433 and 8436), during the period commencing from the 1st day of July, 2017 and ending with the 31st day of December, 2018 (both days inclusive). (2) No refund shall be made of all such tax which has been collected, but which would not have been so collected, if the notification referred above had been in force at all material times. (Amit Singh Negi) Secretary