Regarding Composition Levy in Uttarakhand GST Act,2017
513/2017 Dated:- 29-6-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
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
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the tariff item, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the Table : –
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 197
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