Amendments further to amend the notification of the Government of Uttarakhand, Finance Section-8, No. 530/2017/9(120)XXVII(8)/2017 dated the 29th June, 2017 - 104204/2023/01(120)/XXVII(8)/2022/CTR-15(2022) - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 104204/2023/01(120)/XXVII(8)/2022/CTR-15(2022) Dehradun : Dated: 06 March, 2023 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-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, sub-section (5) of section 15 and section 148 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor, on the recommendations of the Council, is pleased to allow to make the following amendments further to amend the notification of the Government of Uttarakhand, Finance Section-8, No. 530/2017/9(120)/XXVII(8)/2017 dated the 29 th June, 2017, namely :- In the said notification, (i) In S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall deemed to have been come into force on the 01st day of January, 2023. (Dilip Jawalkar) Secretary