The Uttarakhand Goods and Services Tax (Third Amendment) Rules, 2018

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..... ed by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clauses Act, 1904 (Act no. 01 of 1904) (as applicable in the State of Uttarakhand), the Governor 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 (Third Amendme .....

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..... the challan issued by the principal may be endorsed by the job worker, indicating therein the quantity and description of goods where the goods are sent by one job worker to another or are returned to the principal: Provided further that the challan endorsed by the job worker may be further endorsed by another job worker, indicating therein the quantity and description of goods where the goods .....

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..... all be inserted. Amendment in Rule 129 5. In rule 129 of the Principal Rules , in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted. Amendment in Rule 133 6. In rule 133 of the Principal Rules , after sub-rule (3), the following sub-rule shall be inserted, namely:- (4) If the report of t .....

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..... be taken by the majority.- If the Members of the Authority differ in opinion on any point, the point shall be decided according to the opinion of the majority. 134. Decision to be taken by the majority- (1) A minimum of three members of the Authority shall constitute quorum at its meetings. (2) If the Members of the Authority differ in their opinion on any point, the .....

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..... day of April, 2018, after the rule, the following Explanation shall be inserted, namely:- Explanation . - For the purposes of this Chapter, the expressions 'transported by railways', 'transportation of goods by railways', 'transport of goods by rail' and 'movement of goods by rail' does not include cases where leasing of parcel space by Railways takes place. .....

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