In pursuance of the provisions of clause (3) of Article the Governor is 348 of the Constitution of In wt, ple… — The UTTARAKHAND GST ACT

In pursuance of the provisions of clause (3) of Article the Governor is 348 of the Constitution of In wt, pleased to order the publication of the following of the Notification No,55lj English translat [2017/ tcbi) general information XXVI(8)/9(1201/2017, dated Z june, 2017 {k Government of Uttarakhand Finance Section-8 NoSIl /2017 XXVII(8y9(120,/2017 Dehradun Dated 2] june, 2017 In exereise of the powers conferred by section 164 of Services Tax Act, thc Uttarakhand Goods & ul 2017 (06 of 2017), the further amend the Governor is pleased to make the following rules ft' Uttarakhand Goods and Services Tax Rules; 2017, namely: - The Uttarakhand Goods and Services Tax (Second Amendment) Rules, 2017 (1) 'These rules may be called the Amendment) Rules, 2017. Uttarakhand Goods and Services Tax (Secona/ (2) Thcy shall come into force 0n the day of' July, 2017. (i) In the Uttarakhand Goods and Services Tax Rules, 2017, following rules shall be after rule 26, tha : inscrted, namely: - "Chapter IV" Determination of Value of Supply 27. Value Of supply of goods or scrvices where the Where the considcration is not wholly iu mnoncy - supply of goods or services is for & consideralion nol value of the supply shall- wholly in money. the (a) be the open market value of such supply: (6) if the open market value is not #vailable under considerat= clause' (a) be the SlIJ total O ion in money and any such further amount in consideration moncy as is equivalent to the not in mnoney, if such amount is known .t the time Of supply; (c) ifthe value of supply is not dclerminable under clausc of (a) or elause (b). be the value supply of goods or Services or both of like kind and quality: (d) if the value is not determninable under clause sum (2) or clause (b) or elause (e), be the total of considcrati