LexThe UTTARAKHAND GST ACT
Uttarakhand · state statute
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THE UTTARAKHAND GOODS AND SERVICES TAX
ACT, 2017
AN
ACT
to make a provision for levy and collection of tax on intra -State supply of
goods or services or both by the State of Uttarakhand and the matters
connected therewith or incidental thereto
BE it en acted by Legislature of Uttarakhand in the Sixty -eighth Year of the
Republic of India as follows:-
CHAPTER I
PRELIMINARY
1.
(1) This Act may be called the Uttarakhand Goods and Services Tax Act,
2017.
(2) It extends to the whole of the Uttarakhand
(3) It shall come into force on such date as the State Government may, by
notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of
this Act and any reference in any such provision to the commencement of this
Act shall be construed as a reference to the coming into force of that provision
2[(2) Save as otherwise provided in this Act,-
(a) the provisions mentioned in section. 2, 12 and 14 shall be deemed to have come into force on
the 30th day of June, 2020;
(b) the provisions mentioned in section. 11 shall be deemed to have come into force on the 18 th
day of May, 2020;
(c) the provisions mentioned in section. 13 shall be deemed to have come into force on the 31 st
day of March, 2020;
(d) the provisions mentioned in section. 3 to 10 and section 15 shall come into force on such date
as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of th is Act and any
reference in any such provision to the commencement of this Act shall be construed as a reference to the
coming into force of that provision].
2[(a) the provisions mentioned in section 6 shall be deemed to have been come into force on the
01st day of June 2021.
(b) the provisions mentioned in section 4 and 5 shall be deemed to have been come into force on
the 01day of August 2021.
(c) The provisions mentioned in section 2,3 and section 7 to 15 shall come into force on such date
as the State Government may by notification in the official Gazette, appoint.]
Short title,
extent and
commencem
ent.
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1. See section 1 of Uttarakhand. Act no. 25 of 2020.
2. See section 1 of UK Act no 22 of 2021.
2
The Uttarakhand Goods And Services Tax Act, 2017
2. In this Act, unless the context otherwise requires,–– Definitions.
4 of
1882.
(1)“actionable claim” shall have the same meaning as assigned to it in
section 3 of the Tr ansfer of Property Act, 1882 ;
(2) “address of delivery” means the address of the recipient of goods
or services or both indicated on the tax invoice issued by a registered
person for delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as available
in the records of the supplier;
(4) “adjudicating authority” means any a uthority, appointed or
authorised to pass any order or decision under this Act, but does not
include the Commissioner , Revisional Authority, the Autho rity for
Advance Ruling, 2[the National Appellate Authority for Advance
Ruling], 1[the Appellate Authority, the Appellate Tribunal and The
Authority referred to in subsection (2) of section 171] ;
(5) “agent” means a person , including a factor, broker , commission
agent, arhatia, del credere agent, an auctioneer or any other mercantile
agent, by whatever name called, who carries on the business of supply
or receipt of goods or services or both on behalf of another;
1. Subs. by section 2 (a) of Uttrakhand. Act no. 31 of 2018.
2. inserted. by section 2 of Uttrakhand. Act no. 13 of 2019.
3
The Uttarakhand Goods And Services Tax Act, 2017
(6) “aggregate turnover” means the aggregate value of all
taxable supplies (excluding the v alue of inward supplies on
which tax is payable by a person on reverse charge basis) ,
exempt supplies, exports of goods or services or both and
inter-State supplies of person s having the same Permanent
Account Number, to be computed on all India basis but
excludes central tax, State tax, Union territory tax, integrated
tax and cess ;
(7) “agriculturist” means an individual or a Hindu
Undivided Family who undertakes cultivation of land –
(a) by own labour, or
(b) by the labour of family, or
(c) by servant s on wages payable in cash or kind or by hired
labour under personal supervision or the personal supervision of
any member of the family;
(8) “Appellate Authority” means an authority appointed or
authorised to hear appeals as referred to in section 107;
(9) "Appellate Tribunal" means the Goods and Services
Tax Appellate Tribunal reffered to in section 109;
(10) “appointed day” means the date on which the
provisions of this Act shall come into force ;
(11) “assessment” means determination o f tax liability
under this Act and includes self -assessment, re -assessment,
provisional assessment, summary assessment and best
judgement assessment;
43 of 1961.
(12) "associated enterprise s" shall have the same meaning
as assigned to it in section 92A of the Income -tax Act, 1961;
(13) “audit” means the examination of records, returns and
other documents maintained or furnished by the registered
person under this Act or the rules made thereunder or under
any other law for the time being in forc e to verify the
correctness of turnover declared, taxes paid, refund claimed
and input tax credit availed, and to assess his compliance
with the provisions of this Act or the rules made thereunder;
4
The Uttarakhand Goods And Services Tax Act, 2017
(14) “authorised bank” shall mean a bank or a branch of a
bank authorised by the Central Government to collect the tax
or any other amo unt payable under this Act;
(15)“authorised representative” means the representative as
referred to under section 116;
54 of 1963.
(16) “Board” means 1[the Central Board of Indirect taxes
and Customs] constituted under the Central Boards o f
Revenue Act, 1963 ;
(17) “business” includes ––
(a) any trade, commerce, manufacture, profession, vocation ,
adventure, wager or any other similar activity, whether or not it
is for a pecuniary benefit;
(b) any activity or transaction in connection with or
incidental or ancillary to sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a),
whether or not there is volume, frequency, continuity or
regularity of such transaction;
(d) supply or acquisition of goods including capital goods
and services in connection with commencement or closure of
business;
(e) provision by a club, association, society, or any such
body (for a subscription or any other consideration) of the
facilities or benefits to its members;
(f) admission, for a consideration, of person s to any
premises;
(g) services supplied by a person as the holder of an office
which has b een accepted by him in the course or furtherance of
his trade, profession or vocation;
2[(h) activities of a race club including by way of
totalisator or a license to book maker or activities of a
licensed book maker in such club; and]
(i) any activ ity or transaction undertaken by the Central
Government, a State Government or any local authority in which
they are engaged as public authorities;
3[****]
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1 Subs. by section 2 (b) of Uttrakhand. Act no. 31 of 2018.
2 Subs. by section 2 (c) of Uttrakhand. Act no. 31 of 2018.
3 Omitted. by section 2 (d) of Uttrakhand. Act no. 31 of 2018.
5
The Uttarakhand Goods And Services Tax Act, 2017
Explanation.––For the purposes of this clause, f actors that
should be cons idered in determining whether goods or services
are related include––
(a) the nature of the goods or services;
(b) the nature of the production processes;
(c) the type or class of customers for the goods or
services;
(d) the methods used to distribute the goods or supply of
services; and
(e) the nature of regulatory environment (wherever
applicable), including banking, insurance or public utilities;
(19) “capital goods” means goods, the value of which is
capitalised in the books of acc ount of the person claiming
the input tax credit and which are used or intended to be
used in the course or furtherance of business;
(20) “casual taxable person” means a person who
occasionally undertakes transactions involving supply of
goods or servi ces or both in the course or furtherance of
business, whether as principal, agent or in any other
capacity, in the taxable territory where he has no fixed
place of business;
(21) “central tax” means the central goods and services
tax levied under sectio n 9 of the Central Goods and
Services Tax Act ;
(22) “cess” shall have the same meaning as assigned to it
in the Goods and Services Tax (Compensation to States)
Act;
38 of 1949.
(23) “Chartered A ccountant” means a chartered
accountant as defined in clause (b) of sub-section (1) of
section 2 of the Chartered Accountants Act, 1949;
(24) 1[“Commissioner” means the Commissioner of State
tax appointed under section 3 and includes the Principal
Commissioner or Chief Commissioner of State tax
appointed u nder Section 3 ;]
(25) “Commissioner in the Board” means the
Commissioner referred to in section 168 of the Central
Goods and Services Tax Act ;
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1. Subs. by section 2 of Uttrakhand Act no 10 of 2017.
6
The Uttarakhand Goods And Services Tax Act, 2017
(26) “common portal” means the common goods and services tax
electronic portal referred to in section 146;
(27) “common working days” shall mean such days in succession
which are not declared as gazetted holidays b y the Central
Government or the Government of Uttarakhand;
56 of
1980.
(28) "company secretary" means a company secretary as defined in
clause (c) of sub -section (1) of section 2 of the Company Secretaries
Act, 1980;
(29) “competent authority” mean s such authority as may be notified
by the Government;
(30) “composite supply” means a supply made by a taxable person
to a recipient consisting of two or more taxable supplies of goods or
services or both , or any combination thereof, which are naturall y
bundled and supplied in conjunction with each other in the ordinary
course of business, one of which is a principal supply;
Illustration: Where goods are packed, and transported with insurance, the
supply of goods, packing materials, transport and i nsurance is a composite
supply and supply of goods is a principal supply.
(31) “consideration” in relation to the supply of goods or services or
both includes ––
(a) any payment made or to be made, whether in money or otherwise,
in respect of, in resp onse to, or for the inducement of, the supply of
goods or services or both, whether by the recipient or by any other
person but shall not include any subsidy given by the Central
Government or a State Government;
(b) the monetary value of any act or fo rbearance, in respect of, in
response to, or for the inducement of, the supply of goods or services or
both, whether by the recipient or by any other person but shall not
include any subsidy given by the Central Government or a State
Government:
Provided that a deposit given in respect of the supply of goods or
services or both shall not be considered as payment made for such supply
unless the supplier applies such deposit as consideration for the said
supply;
(32) “continuous supply of goods” means a supply of goods which
is provided, or agreed to be provided, continuously or on recurrent
basis, under a contract, whether or not by means of a wire, cable,
pipeline or other conduit, and for which the supplier invoices the
recipient on a regular or per iodic basis and includes supply of such
goods as the Government may, subject to such condition s, as it may,
by notification, specify;
7
The Uttarakhand Goods And Services Tax Act, 2017
(33) “continuous supply of services” means a supply of
services which is provided, or agreed to be provided,
continuously or on recurrent basis, under a contract, for a period
exceeding three months with periodic payment obligations and
includes supply of such services as the Government may,
subject to such condition s, as it may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and a vehicle;
23 of 1959. (35) “cost accountant” means a cost accounta nt as defined in
1[clause (b)] of sub -section (1) of section 2 of the Cost and
Works Accountants A ct, 1959;
(36) “Council” means the Goods and Services Tax Council
established under article 279A of the Constitution;
(37) “credit note” means a document issued by a registe red
person under sub -section (1 ) of section 34;
(38) “debit note” means a document issued by a regist ered
person under sub -section ( 3) of section 34;
(39) “deemed exports” means such supplies of goods as may
be notified under section 147 ;
(40) “designated authority” means such authority as may be
notified by the Commissio ner;
21 of 2000. (41) “document” includes written or printed record of any sort
and electronic record as defined in clause ( t) of section 2 of the
Information Technology Act, 2000;
(42) “drawback” in relation to any goods manufactured in
India and exp orted, means the rebate of duty, tax or cess
chargeable on any imported inputs or on any domestic inputs or
input services used in the manufacture of such goods;
(43) “electronic cash ledger” means the electronic cash ledg er
referred to in sub -section ( 1) of section 49 ;
(44) “electronic commerce” means the supply of goods or
services or both , including digital products over digital or
electronic network;
(45) “electronic commerce operator” means any person who
owns, operates or manages digital or electronic facility or
platform for electronic commerce;
(46) “electronic credit ledger” means the electronic credit
ledger referred to in sub -section (2 ) of section 49;
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1 Subs. by section 2 (e) of Uttrakhand. Act no. 31 of 2018.
8
The Uttarakhand Goods And Services Tax Act, 2017
(47) “exempt supply” means supply of any goods or services or both
which attract s nil rate of tax or which may be wholly exempt from tax
under sec tion 11, or under section 6 of the Integrated Goods and
Services Tax Act, and includes non -taxable supply;
(48) “existing law” means any law, notification, order, rule or
regulation relating to levy and collection of duty or tax on goods or
services or both passed or made before the commencement of this Act
by the Legislature or any Authority or person having the power to
make such law, notification, order, rule or regulation ;
(49) “family” means, —
(i) the spouse and children of the person, and
the pare nts, grand -parents, brothers and sisters of the person if they
are wholly or mainly dependent on the said person;
(50) fixed establishment” means a place (other than the registered
place of business) which is characterised by a sufficient degree of
permanence and suitable structure in terms of human and technical
resources to supply services, or to receive and use services for its own
needs;
(51) “Fund” means the Consumer Welfare Fu nd established under
section 57 ;
(52) “goods’’ means every kind of movable property other than
money and securities but includes actionable claim, growing crops,
grass and things attached to or forming part of the land which are
agreed to be severed before supply or under a contract of supply;
(53) “Government” means the Government of Uttarakhand
(54) “Goods and Services Tax (Compensation to States) Act” means
the Goods and Services Tax (Compensation to States) Act, 2017;
(55) “goods and services tax p ractitioner" means any person who has
been approved under sect ion 48 to act as such p ractitioner;
80 of
1976
(56) "India" means the territory of India as referred to in article 1 of
the Constitution, its territorial waters, seabed and sub -soil underlying
such waters, continental shelf, exclusive economic zone or an y other
maritime zone as referred to in the Territorial Waters, Continental
Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976 ,
and the air space above its territory and territorial waters;
(57) “Integrated Goods and Services Tax Act” mea ns the Integrated
Goods and Services Tax Act , 2017;
(58) “integrated tax” means the integrated goods and services tax
levied under the Integrated Goods and Services Tax Act;
9
The Uttarakhand Goods And Services Tax Act, 2017
(59) “input” means any go ods other than capital goods used or intended
to be used by a supplier in the course or furtherance of business;
(60) “input service” means any service used or intended to be used by a
supplier in the course or furtherance of business;
(61) “Input Service Distributor” means an office of the supplier of goods
or services or both which receives tax invoices issued under section 31
towards the receipt of input services and issues a prescribed document for
the purposes of distributing the credit of cent ral tax, State tax , integrated
tax or Union territory tax paid on the said services to a supplier of taxable
goods or services or both having the same Permanent Account Number as
that of the said office;
(62) “input tax” in relation to a registered pers on, means the central tax,
State tax, integrated tax or U nion territory tax charged on any supply of
goods or services or both made to him and includes –
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section
9;
(c) the tax payable under the provisions of sub-sections (3) and (4) of section 5
of the Integrated Goods and Services Tax Act; or
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9
of the Central Goods and Services Tax Act,
but does not include the tax paid under the composition levy;
(63) “input tax credit ” means the credit of input tax ;
(64)“intra-State supply of goods” shall have the same meaning as
assigned to it in section 8 of the Integrated Goods and Services Tax Act;
(65) “intra-State supply of services” shall have the same meaning as
assigned to it in section 8 of the Integrated Goods and Services Tax Act;
(66) “invoice” or “tax invoice” means the tax invoice referred to in
section 31;
(67) “inward supply” in relation to a person, shall mean receipt of goods
or services or both whether by purchase, acquisition or any other means ,
with or without consideration ;
(68) “job work” means any treatmen t or process undertaken by a person
on goods belonging to a nother registered person and the expression “job
worker” shall be construed accordingly;
(69) “local authority” means ––
(a) a “Panchayat” as defined in clause (d) of article 243 of the
Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of
10
the Constitution;
The Uttarakhand Goods And Services Tax Act, 2017
(c) a Municipal Committee, a Zilla Parishad, a District
Board, and any other authority legally entitled to, or entrusted
by the Central Government or any State Government with the
control or management of a municipal or local fund;
41 of 2006.
(d) a Cantonment Board as defined in section 3 of the
Cantonments Act, 2006;
(e) a Regional Council or a District Council constituted
under the Sixth Schedule to the Constitution;
(f) a Development Board constituted under 1[and article
371 j] of the Constitution; or
(g) a Regional Council constituted under article 371A of
the Constitution;
(70) “location of the recipient of services” means, -
(a) where a su pply is received at a place of business for
which the registration has been obtained, the location of such
place of business;
(b) where a supply is received at a place other than the
place of business for w hich registration has been obtained (a
fixed establishment elsewhere ), the location of such fixed
establishment;
(c) where a supply is received at more than one
establishment, whether the place of business or fixed
establishment, the location of the establ ishment most directly
concerned with the receipt of the supply; and
(d) in absence of such places, the location of the usual
place of residence of the recipient;
(71) “location of the supplier of services” means, -
(a) where a supply is made from a plac e of business for
which the registration has been obtained, the location of such
place of business;
(b) where a supply is made from a place other than the
place of business for which registration has been obtained (a
fixed establishment elsewhere ), the loc ation of such fixed
establishment;
(c) where a supply is made from more than one
establishment, whether the place of business or fixed
establishment, the location of the establishment most directly
concerned with the provisions of the supply; and
(d) in ab sence of such places, the location of the usual
place of residence of the supplier;
1 Inserted. by section 2 (f) of Uttrakhand. Act no. 31 of 2018.
11
The Uttarakhand Goods And Services Tax Act, 2017
(72) “manufacture” means processing of raw material o r inputs in any
manner that results in emergence of a new product having a distinct name,
character and use and the term “manufacturer” shall be construed
accordingly;
(73) “market value” shall mean the full amount which a recipient of a
supply is requi red to pay in order to obtain the goods or services or both of
like kind and quality at or about the same time and at the same commercial
level where the recipient and the supplier are not related;
(74) “mixed supply” means two or more individual suppli es of goods or
services, or any combination thereof, made in conjunction with each other
by a taxable person for a single price where such supply does no t constitute
a composite supply.
Illustration: A supply of a package consisting of canned foods, swe ets, chocolates,
cakes, dry fruits, aerated drink s and fruit juices when supplied for a single price is
a mixed supply. Each of these items can be supplied separately and is not
dependent on any other. It shall not be a mixed supply if these items are supp lied
separately;
(75) “money” means the Indian legal tender or any foreign currency,
cheque, promissory note, bill of exchange, letter of credit, draft, pay order,
traveller cheque, money order, postal or electronic remittance or any other
instrument recognized by the Reserve Bank of India when used as a
consideration to settle an obligation or exchange with Indian legal tender of
another denomination but shall not include any currency that is held for its
numismatic value;
59 of
1988.
(76) “motor vehicle” shall have the same meaning as assigned to it in
clause (28) of section 2 of the Motor Vehicles Act, 1988;
(77) “non-resident taxable person” means a ny person who occasionally
undertakes transactions involving supply of goods or services or bo th,
whether as principal or agent or in any other capacity , but who has no fixed
place of business or residence in India;
(78) “non-taxable supply’’ means a supply of goods or services or both
which is not leviable to tax under this Act or under the Int egrated Goods
and Services Tax Act ;
(79) “non-taxable territory” means the territory which is outside the
taxable territory;
(80) “notification” means a notification published in the Official Gazette
and the expressions ‘notify’ and ‘notified’ shall be construed accordingly;
(81) “other territory” includes territories other than those comprising in a
State and those referred to in sub-clauses (a) to (e) of clause (114);
12
The Uttarakhand Goods And Services Tax Act, 2017
(82) “output tax” in rela tion to a taxable person, means the tax chargeable
under this Act on taxable supply of goods or services or both made by him or
by his agent but excludes tax payable by him on reverse charge basis;
(83) “outward supply” in relation to a taxable person, means supply of goods
or services or both, whether by sale, transfer, barter, exchange, licence, rental,
lease or disposal or any other mode, made or agreed to be made by such
person in the course or furtherance of business;
18 of
2013.
(84) “person” includes —
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or
not, in India or outside India;
(g) any corporation established by or under any Central Act, State Act or
Provincial Act or a Government company as defined in clause (45) of section 2 of
the Companies Act, 2013;
(h) anybody corporate incorporated by or under the laws of a country outside
India;
(i) a co -operative society registered under any law relating to co -operative
societies;
(j) a local authority;
(k) Central Government or a State Government;
21 of
1860.
(l) society as defined under the Societies Registration Act, 1860;
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
(85) “place of business” includes ––
(a) a place from where the business is ordinarily carried on, and includes a
warehouse, a godown or any other place where a taxable person stores his goods,
supplies or receives goods or services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an a gent, by
whatever name called;
(86) “place of supply” means the place of supply as referred to in Chapter V
of the Integrated Good s and Services Tax Act;
(87) “prescribed’’ means prescribed by rules made under this Act on the
recommendations of the Council;
13
The Uttarakhand Goods And Services Tax Act, 2017
(88) “principal” means a person on whose behalf an agent carries on
the business of supply or receipt of goods or services or both;
(89) “principal place of business” means the place of business
specified as the principal place o f business in the certificate of
registration;
(90) “principal supply” means the supply of goods or services which
constitutes the predominant element of a composite supply and to
which any other supply forming part of that composite supply is
ancillary;
(91) “proper officer” in relation to any function to be performed
under this Act, means the Commissioner or the officer of the State tax
who is assigned that function by the Commissioner ;
(92) “quarter” shall mean a period comprising three consecut ive
calendar months, ending on the last day of March, June, September and
December of a calendar year;
(93) “recipient” of supply of goods or services or both, means —
(a) where a consideration is payable for the supply of goods or services
or both, the person who is liable to pay that consideration;
(b) where no consider ation is payable for the supply of goods, the
person to whom the goods are delivered or made available, or to whom
possession or use of the goods is given or made available; and
(c) where no consideration is payable for the supply of a service, the
person to whom the service is rendered,
and any reference to a person to whom a supply is made shall be construed as
a reference to the recipient of the supply and shall include an agent acting as
such on behalf of the recipient in relation to the goods or services or both
supplied;
(94) “registered person” means a person who is registered under
section 25 but does not include a person having a Unique Identity
Number.
(95) “regulations” means the regulations made by the Government
under this Act on the recommendations of the Council;
(96) “removal’’ in relation to goods, means -
(a) despatch of the goods for delivery by the supplier thereof or by any
other person acting on behalf of such supplier; or
(b) collection of the goods by the recipient thereof or by any other
person acting on behalf of such recipient;
(97) “return” means any return prescribed or otherwise required to be
furnished by or under this Act or the rules made thereunder;
14
The Uttarakhand Goods And Services Tax Act, 2017
(98) “reverse charge’’ means the liability to pay tax by the recipient
of supply of goods or services or both instead of the supplier of such
goods or services or both under sub-section (3 ) or sub-section (4) of
section 9, or under sub-section ( 3) or sub -section ( 4) of section 5 of
the Integrated Goods and Services Tax Act;
(99) “Revisional Authority” means an authority appointed or
authorise d for revision of decision or o rders as referred to in section
108;
(100) “Schedule” means a Schedule appended to this Act;
42 of
1956.
(101) “securities” shall have the same meaning as assigned to it in
clause (h) of section 2 of the Securities Contracts (Regulation) Act,
1956;
(102) “services” means anything other than goods, money and
securities but includes activities relating to the use of money or its
conversion by cash or by any other mode , from one form, currency or
denomination, to another form, currency or denomination for which a
separate consideration is charged;
1[Explanation- For the removal of doubts, It is hereby clarified that the
expression “services” includes facilitatin g or arranging transaction in
securities]
(103) “State” means the State of Uttarakhand;
(104) “State tax” means the tax levied under this Act ;
(105) “supplier” in relation to any goods or services or both, shall
mean the person supplying the said goods or services or both and
shall include an agent acting as such on behalf of such supplier in
relation to the goods or services or both supplied;
(106) “tax period’’ means the period for which the return is required
to be furnished ;
(107) “taxable person” means a person who is registered or liable to
be registered under sect ion 22 or section 24 ;
(108) “taxable supply’’ means a supply of goods or services or both
which is leviable to tax under this Act;
(109) “taxable territory’’ means the territory to which the provisions
of this Act apply;
1 Inserted. by section 2 (g) of Uttrakhand Act no. 31 of 2018.
15
The Uttarakhand Goods And Services Tax Act, 2017
(110) “telecommunication service” means service of any
description (including electronic mail, voice mail, data services,
audio text services, video text se rvices, radio paging and cellular
mobile telephone services) which is made available to users by
means of any transmission or reception of signs, signals, writing,
images and sounds or intelligence of any nature, by wire, radio,
visual or other electromagn etic means;
(111) “the Central Goods and Services Tax Act” means the
Central Goods and Services Tax Act, 2017;
(112) “turnover in State” or “turnover in Union territory”
means the aggregate value of all taxable supplies (excluding the
value of inward supplies on which tax is payable by a person on
reverse charge basis) and exempt supplies made within a State or
Union territory by a taxable person, exports of goods or services
or both and inter -State supplies of goods or services or both made
from the State or Union territory by the said taxable person but
excludes central tax, State tax, Union territory tax, integrated tax
and cess;
(113) “usual place of residence” means ––
(a) in case of an individual, the place where he ordinarily
resides;
(b) in other cases, the place where the person is incorporated or
otherwise legally constituted;
(114) “Union territory” means the territory of, -
(a) the Andaman and Nicobar Islands;
(b) Lakshadweep;
(c) 1[Dadra and Nagar Haveli and Daman and Diu;
(d) Ladakh;]
(e) Chandigarh; and
(f) other territory;
Explanation. - For the purposes of this Act, each of the
territories specified in sub -clauses (a) to (f) shall be considered
to be a separate Union territory.
(115) “Union territory tax” means the Union t erritory goods
and ser vices tax le vied under the Union Territory Goods and
Services T ax Act;
(116) “Union Territory Goods and S ervices Tax Act” means the
Union Territory Goods and Services T ax Act, 2017;
------------------
1 substituted. by section 2 of Uttrakhand. Act no. 25 of 2020.
16
The Uttarakhand Goods And Services Tax Act, 2017
(117) “valid return” means a return furnished under sub -
section ( 1) of section 39 on which self -assessed tax has been
paid in full;
(118) “voucher” means an instrument where there is an
obligation to accept it as consideration or part consideration
for a supply of goods or services or both and where the goods
or services or both to be supplied or the identities of their
potential suppliers are either indicated on the instrument itself
or in related documentation, including the terms and
conditions of use of such instrument ;
(119) “works contract” means a contract for building,
construction, fabrication, completion, erection, installation,
fitting out, improvement, modification, repair, maintenance,
renovation, alteration or commissioning of any immovable
property wherein transfer of property in goods (whether as
goods or in some other form) is involved in the execution of
such contract ;
(120) words and expressions used and not defin ed in this Act
but defined in the Integrated Goods and Services Tax Act , the
Central Goods and Services Tax Act, the Union Territory
Goods and Services Tax Act and the Goods and Services Tax
(Compensation to States) Act shall have the same meanings as
assigned to them in those Act s.
CHAPTER II
ADMINISTRATION
3. The Government shall, by notification, appoint the following classes
of officers for the purposes of this Act, namely: ––
Officers
under this
Act.
List is
indicative
(a) Principal Commissioner or Chief Commissioner of State
tax,
(b) Commissioner of State Tax,
(c) Special Commissioners of State tax,
(d) Additional Commissioners of State tax,
(e) Joint Commissioners of State tax,
(f) Deputy Commissioners of State tax,
(g) Assistant Commissioners of State tax, and
(h) any other class of officers as it may deem fit:
-- of -- Provided that, the officers appointed under the Uttarakhand Value
Added Tax Act, 2005 shall be deemed to be the officers appointed
under the provisions of this Act.
4. (1) The Government may, in addition t o the officers as may be
notified under section 3, appoint such persons as it may think fit to
be the officers under this Act.
Appointment
of officers.
17
The Uttarakhand Goods And Services Tax Act, 2017
(2) The Commissioner shall have jurisdiction over t he whole
of the State, the Special Commissioner and an Additional
Commissioner in respect of all or any of the functions assigned
to them, shall have jurisdiction over the whole of the State or
where the State Government so directs, over any local area
thereof, and all other officers shall, subject to such conditions as
may be specified, have jurisdiction over the whole of the State
or over such local areas as the Commissioner may, by order,
specify.
5. (1) Subject to such conditions and limitations as t he Commissioner
may impose, an officer of State tax may exercise the powers and
discharge the duties conferred or imposed on him under this Act.
Powers of
officers.
(2) An officer of State tax may exercise the powers and
discharge the duties conferred or imposed under this Act on any
other officer of State tax who is subordinate to him .
(3) The Commissioner may, subject to such conditions and
limitations as may be specified in this behalf by him, delegate
his powers to any other officer who is subordinate to him.
(4) Notwithstanding anything contained in this section, an
Appellate Authority shall not exercise the powers and discharge
the duties conferred or imposed on any other officer of State tax.
6. (1) Without prejudice to the provisions o f this Act, the officers
appointed under the Central Goods and Services Tax Act are
authorised to be the proper officers for the purposes of this Act,
subject to such conditions as the Government shall, on the
recommendations of the Council, by notification, specify.
1[Authorisatio
n of officers of
central tax as
proper officer
in certain
circumstances]
[(2) Subject to the conditions specified in the notification
issued under sub -section (1), -
(a) where any proper officer issues an order under this Ac t, he
shall also issue an order under the Central Goods and Services
Tax Act, as authorised by the said Act under intimation to the
jurisdictional officer of central tax;
(b) where a proper officer under the Central Goods and Services Tax
Act has initiate d any proceedings on a subject matter, no proceedings
shall be initiated by the proper officer under this Act on the same
subject matter.
(3) Any proceedings for rectification, appeal and revision, wherever
applicable, of any order passed by an officer ap pointed under this Act,
shall not lie before an officer appointed under the Central Goods and
Services Tax Act.]2
------------------------------------------------------
1. Substituted by section 3 of Uk.Act no 13 of 2019.
18
The Uttarakhand Goods And Services Tax Act, 2017
CHAPTER III
LEVY AND COLLECTION OF TAX
7. (1) For the purposes of this Act, the expression “supply” includes–– Scope of
supply.
(a) all forms of supply of goods or services or both such as sale,
transfer, barter, exchange, license, r ental, lease or disposal made or
agreed to be made for a consideration by a person in the course or
furtherance of business;
5[(aa) the activities or transactions, by a person, other than an
individual, to its members or constituents or vice -versa, for cas e,
deferred payment or other valuable consideration;
Explanation: For the purposes of this clause, it is hereby clarified
that, notwithstanding anything contained in any other law for the time
being in force or any judgment, decree or order of any Court, t ribunal
of authority, the person and its members or constituents shall be
deemed to be two separate persons and the supply of activities or
transactions inter se shall be deemed to take place from one such
person to another.]
(b) import of services for a consideration whether or not in the
course or furtherance of business 1[and];
(c) the activities specified in Schedule I, made or agreed to be made
without a consideration; 2[***]
(d) 3[***]
4[(IA) where certain activities or transaction constitute a supp ly in
accordance with the provision or transactions constitute a supply in
accordance with the provisions of sub -section (1), they shall be treated
either as supply of good or supply of services as referre d to in schedule
II.]
(2) Notwithstanding anything contained in sub-section (1), ––
(a) activities or transactions specified in Schedule III; or
(b) such activities or transactions undertaken by the Central
Government, a State Government or any local authority in
which they are engaged as public authorities, as may be
notified by the Government on the recommendations of the
Council,
shall be treated neither as a supply of goods nor a supply of services.
--------------------------------------------------------------------
1- Inserted by section 3 (a) (i) of Uttrakhand. Act no. 31 of 2018.
2- Omitted by section 3 (a) (ii) of Uttrakhand. Act no. 31 of 2018.
3 –Omitted by section 3 (a) (iii) of Uttrakhand. Act no. 31 of 2018.
4 –Inserted by section 3 (b) of Uttrakhand. Act no. 31 of 2018.
5- Ins. by section 2 of U.K Act no 22 of 2021.
19
The Uttarakhand Goods And Services Tax Act, 2017
(3) Subject to the provisions of 1[sub-sections (1), (1A) and (2)], the
Government may, on the recommendations of the Council,
specify, by notification, the transactions that are to be treated as—
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods
8. The tax liability on a composite or a mixed supply shall be determined
in the following manner, namely: —
Tax liability
on composite
and mixed
supplies.
(a) a composite supply comprising two or more supplies, one of which
is a principal supply, shall be treated as a supply of such principal
supply; and
(b) a mixed supply comprising two or more supplies shall be treated as
a supply of that particular supply which attracts the highest rate of
tax.
9. (1) Subject to the provisions of sub -section (2), there shall be levied a
tax called the Uttarakhand Goods And Services Tax on all intra-State
supplies of goods or services or both , except on the supply of
alcoholic liquor for human consumption, on the value determined
under section 15 and at such rates, not exceeding twenty per cent., as
may be notified by the Government on the recommendations of the
Council and collected in such manner as may be prescribed and shall
be paid by the taxable person.
Levy and
collection.
(2) The State tax on the supply of petroleum crude, high speed
diesel, motor spirit (commonl y known as petrol), natural gas and
aviation turbine fuel, shall be levied with effect from such date
as may be notified by the Government on the recommendations
of the Council.
(3) The Government may, on the recommendations of the
Council, by notification, specify categories of supply of goods
or service s or both, the tax on which shall be paid on reverse
charge basis by the recipient of such goods or services or both
and all the provisions of this Act shall apply to such recipient as
if he is the person liable for paying the tax in relation to the
supply of such goods or services or both.
2[(4) The Government may, on the recommendation of the Council,
by notification, specify a class of registered persons who shall, in
respect of supply of specified categories of doods or services or both
received from an unregistered supplier, pay the tax on reverse charge
basis as the recipient of such supply of goods or services or both.]
-----------------------------------
1- subs. by section 3 (c) of Uttrakhand. Act no. 31 of 2018.
2- Substituted by section 4 of Uttrakhand. Act no. 31 of 2018.
20
The Uttarakhand Goods And Services Tax Act, 2017
(5) The Government may, on the recommendations of the
Council, by notification, specify categories of services the tax
on intra -State supplies of which shall be pai d by the electronic
commerce operator if such services are supplied through it, and
all the provisions of this Act shall apply to such electronic
commerce operator as if he is the supplier liable for paying the
tax in relation to the supply of such service s:
Provided that where an electronic commerce operator does not
have a physical presence in the taxable territory, any person
representing such electronic commerce operator for any purpose in
the taxable territory shall be liable to pay tax:
Provided further that where an electronic commerce operator does
not have a physical presence in the taxable territory and also, he does
not have a representative in the said territory, such electronic
commerce operator shall appoint a person in the taxable ter ritory for
the purpose of paying tax and such person shall be liable to pay tax.
10. (1) Notwithstanding anything to the contrary contained in this Act but
subject to the provisions of sub-sections (3) and (4) of section 9, a
registered person, whose aggregate turnover in the preceding financial
year did not exceed fifty lakh rupees may opt to pay , 1[in lieu of the
tax payable by him under sub -section (1) of section 9, an amount of
tax calculated at such rate] as may be prescribed, but not exceeding, -
CompositExcerpt shown. Open the full act in Lexace.