Amendment in Notification No. 525/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 - 420/2021/01(120)/XXVII(8)/2021/CTR-02 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 420/2021/01(120)/XXVII(8)/2021/CTR-02 Dehradun : Dated: 19 July, 2021 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 (1), sub- section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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 make the following further amendments in the notification of the Government of Uttarakhand, No. 525/2017/9(120)/XXVII(8)/2017 dated 29th June, 2017 (as amended from time to time), namely:- In the said notification, in the Table, - (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer promoter for payment of tax on apartments supplied by the landowner-promoter in such project. ; (b) in serial number 25,- (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall be deemed to have been come into force with effect from the 2nd day of June, 2021. (Sowjanya) Secretary