Amendment in Notification No. 531/2017/ 9(120) /XXVII(8)2017 dated the 29th June, 2017 - 193747/2024/02(120)/XXVII(8)/2023/CTR-16 - Uttarakhand SGST

Government of Uttarakhand Finance Section-8 No. 193747 /202 4 /02(120)/XXVII(8)/2023/CT R - 16 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, ln exercise of the powers conferred by sub-section (5) of section 9 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 further amendments in the notification of the Government of Uttarakhand, Finance Section-8, No. 531/2017/ 9(120) /XXVII(8)2017 dated the 29 th June, 2017 namely :- In the said notification, (i.) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). . 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023. (Dilip Jawalkar) Secretary