Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2020. - 499/2020/6(120)/XXVII(8)/2020/CT-50 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 499/2020/6(120)/XXVII(8)/2020/CT-50 Dehradun : Dated: 22 July, 2020 Notification In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (Act No. 06 of 2017), the Governor, on the recommendations of Council, is pleased to make the following rules to further amend the Uttarakhand Goods and Services Tax Rules, 2017, namely :- The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2020 Short Title and Commencement 1. (1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2020. (2) They shall come into force with effect from the 01 st day of April, 2020. Amendment of rule 7 2. In the Uttarakhand Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:- Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (1A) (2) (3) 1. Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent. of the turnover in the State 2. Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II two and a half per cent. of the turnover in the State 3. Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half per cent. of the turnover of taxable supplies of goods and services in the State 4. Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent. of the turnover of supplies of goods and services in the State . (Amit Singh Negi) Secretary