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TMI BlogSeeks to amend notification No. 525/2017/9(120)/ XXVII(8)/2017 Dated 29 June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... public interest; NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017) read with section 21 of Uttar Pradesh General Clause Act, 1904 (as applicable to the State of Uttarakhand), on the recommendations of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- "(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s entry."; (iii)against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - '(i) manufacture of handicraft goods. Explanation. - The expression "handicraft goods" shall have the same meaning as assigned to it in the notification No. 801/2017/9(120)/XXVII(8)/2017, dated the 12th October, 2017 as amended from time to time.'. 2. This not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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