Short title and Commencement

(1) This Act may be called the Uttarakhand Goods and Services Tax (Amendment) Act, 2023. (2) Save as otherwise provided in this Act.- (a) the provisions mentioned in section 3 to 6, section 8 to 15, section 22 to 25 and section 26 (except sub-section (1)(a)) shall come into force on the 1st day of October, 2023: (b) the provisions mentioned in section 16 to 21 shall be deemed to have come into force on the 1st day of August, 2023: (c) the provisions mentioned in section 2, section 7, sub-section (1)(a) of section 26 and section 27 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.