Amendments in the notification of the Government of Uttarakhand, Finance Section-8, No.525/ 2017/9(120)/XXVII(8)/2017 dated the 29th June, 2017

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..... 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 (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Uttarakhand Goods and Service .....

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..... en. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B central tax at the rate of 6% (Rs. 48). If B charges A central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only .....

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..... rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) in column (3), item (v) and the entries relating the .....

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