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TMI BlogAmendments in the notification of the Government of Uttarakhand, Finance Section-8, No.525/ 2017/9(120)/XXVII(8)/2017 dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... ary, 2024 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 Services Tax Act, 2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustration: '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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 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 colum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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