ln pursLrance of the provisions of claul the Governor ', — The UTTARAKHAND GST ACT

ln pursLrance of the provisions of claul the Governor ', aiio 0,";";;;;;";:EUse ")iirir''rruo (3) of Article 348 of the constitution of rn < 1,,,, or e Governor ', 0, ;;;;;;;:EUse of rn < 1,,,, tle llotificaiion ir-o'H ")iirir''rruo,,rur,", of the fo owing Enetish transtar r.rl xvtl(8)/9(12o)/2071 dtd4j' 2 7 general information xvtl(8)/9(12o)/2071, dated:4june' 2or7 r,,, Covernment of Uttarakhand Finance Section_g NoSJt rzottr xxv ntsts(rzol/2or7 Dehradun :t Dated ) june,2}tj )l servrces rn Tax excrcise Acf of the porvers confe'ed by section (06 164 oflhc ulta.akhand (;oods y 164 oflhc ulta.akhand (;oods ar r,l 2017 (06 of2017.t- the Governof is pleased r r"*"ri" is pleased r.,r,"*".ri" "r.i",", ",,". ::,* lirrther amend is pleased r.,r, .ri "ri"" "" ,,] rhe Urtafakhand Coods and S ui" 0 OL 'O;;:';;;;::* "r.i" Coods and S..ui".. ,0, OrL.,. ,'O;;:';;,;;::,* 'I he Uttnrakhand Goods {nd Serviccs Tax (Second Amendment) Rulcs, 20 | 7 ' l,l.;i;:"",;'L::.:]ito,?: '"""0 the trttarakhand coods and services'rax (seco,r,l 'Ihcy shall corre into lorceon the lsrdayofJul),,20t7. ,Coods be jnscrte and Services l.ax lluies. 2017. aller r!le 26, lh(. ed. narneiy: ,Coods be jnscrted. narneiy:, (i) In the Utrarakhand following rulcs shall "ChaPter IV' D€ferminati(m of Value of Supf ly \ralue ofsuppl]. ofgoods or scrviccs wherc rhe suppr,v or. goods or ..r",. vaiue ofthe srpply shu],.- (a) be the opcn market valuc oi-such supplyi (b) if fhe open ntarkct value is idi"""" no " p value is no considera,ion,",,,.""r",r,,,r.l,.i:iiili::ii]]::::H:':i]"::.il;,il]:lil:,,;" considertlion not in Inonel. ifsuc rnl iskno$rlnllhelinlcol \upplj; (d) ifthe value is not delernlinable L sum 1()rar or consitrcrarion ,,, ,,,,l1ofr t't"l r'o1,." (a) of crausc (b) u-chuse (c). bc the cquivalcnr to coDsider'",i,