Preamble

THE UTTARAKHAND GOODS AND SERVICES TAX ACT, 2017

AN ACT

to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Uttarakhand and the matters connected therewith or incidental thereto

BE it enacted by Legislature of Uttarakhand in the Sixty-eighth Year of the Republic of India as follows:-