GST – States – 913/2017/9(120)/XXVII(8)/2017 – Dated:- 10-11-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 913/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 10/11/2017 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) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify the State tax rate of 2.5 percent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified
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sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, as the case maybe, may allow in this regard. Explanation- (i) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" Shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, in
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