Short title and commencement

(1) This Act may be called the Uttarakhand Goods and Services Tax (Amendment) Act, 2025. (2) Save as otherwise provided, in this Act, (a) the provisions mentioned in clauses 7, 37 and 39 shall be deemed to have come into force on the 27th day of September, 2024; (b) the provisions mentioned in clause 34 shall be deemed to have come into force on the 01st day of October, 2024; (c) the provisions mentioned in clauses 3 to 6, clause 8, clauses 10 to 33, clause 35 and 36 and clause 38 shall be deemed to have come into force on the 01st day of November, 2024; (d) the provisions mentioned in clause 2 and 9 shall come into force on the 01st day of April, 2025.