Notifying the electronic commerce operator who is required to collect tax at source under section 52 as the class of persons who shall follow the following special procedure in respect of supply of goods made through it by the persons paying tax under section 10.

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..... r>Government of Uttarakhand Finance Section-8 No. 170797/2023/02(120)/XXVII(8)/2023/CT-36 Dehradun : Dated: 24 November, 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 section 148 of the Uttarakhand and Services Tax Act, 2017 (06 of 2017) (hereinafter referred to as the said .....

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