GST – States – 513/2017 – Dated:- 29-6-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 513/2017/9(120)/XXVII(8)/2017 Dehradun Dated 29/06/2017 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 sub section (1) and sub-section (2) of section 10 of the Uttarakhand Goods and Services Tax Act, 2017 (Act no. 06 of 2017) , the Governor, in continuation of the recommendations of the Council, is pleased to order that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed seventy five lakh rupees, may opt to pay, in lieu of the State tax payable by him, an amount calculated at the rat
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le : – TABLE S.No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1. 2105 00 00 Ice cream and Other edible ice, whether or not containing cocoa. 2. 2106 90 20 Pan masala 3. 24 All goods, i.e. Tobacco and manufactured tobacco substitutes Explanation. – (1) In this Table, tariff item sub-heading , heading and chapter shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation
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