Amendment in Notification No. 528/ 2017/9(120)/XXVII (8)/2017 dated the 29th June, 2017 - 193744/2024/02(120)/XXVII(8)/2023/CTR-15 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 193744 /202 4 /02(120)/XXVII(8)/2023/CT R - 15 Dehradun : Dated: 2 7 February , 202 4 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 (3) of section 54 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 in the notification of the Government of Uttarakhand, Finance Section-8, No. 528/ 2017/9(120)/XXVII (8)/2017 dated the 29th June, 2017, namely:- In the said notification, in opening paragraph , for the words, brackets, letters and figures specified in sub-item (b) of item 5 of Schedule II of the Uttarakhand Goods and Services Tax Act , the words, of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate, where required , by the competent authority or after its first occupation , whichever is earlier , shall be substituted. 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. (Dilip Jawalkar) Secretary