| Act ID: | 201523 |
| Act Number: | 23 |
| Enactment Date: | 2015-11-17 |
| Act Year: | 2015 |
| Short Title: | The Uttarakhand Cess Act,2015 |
| Department: | Department of FINANCE |
| Type: | STATE |
| Location: | Uttarakhand |
Schedule 1. Schedule I Cess on Sale or Purchase of Goods under sub-section (1) (a) of section 3 of the Uttrakhand Cess Act, 2015Sl.No. Description of Goods Incidence of Cess Rate 1 Petrol On first sale of goods in the State after import into the State from outside the State One rupee per liter 2 Diesel On first sale of goods in the State after import into the State from outside the State Twenty five paise per liter |
Schedule 2. Schedule II Cess on Sale or Purchase of Goods under sub-section (1) (b) of section 3 of the Uttrakhand Cess Act, 2015Sl.No. Description of Goods Incidence of Cess Rate of cess 1 All kinds of Liquor At the point of sale to consumer two percent of the value of the goods 2 Khaini, Tobacco, Cigarette, Gutkha At the point of manufacture or at the point of first sale of goods in the State, after their import from outside the State two percent of the value of the goods |
Schedule 3. Schedule III Cess on carriage of goods by Road under sub-section (1) (c) of section 3 of the Uttrakhand Cess Act, 2015Sl.No. Description of Goods Incidence of Cess Rate of Cess 1 Timber and wood of all kinds and of al trees of whatever species, whether growing, cut or sawn but not including their products and firewood. on goods being carried by road to outside the State Rs. 50 per quintal 2 Ready to eat foods (fast foods) sold by Pizza Outlets or Fried Chicken Outlets, Pre-packed eatables, Pre-packed soft drinks, fruit drinks, flavoured drinks and beverages but not including pre-packed lassi, buttermilk and milk. At the point of manufacture or at the point of first sale of goods in the State, after their import from outside the State 5 percent of the value of the goods. |
| Title | Files |
|---|
| Title | Files |
|---|
| Title | Files |
|---|
Schedule 1. Schedule I Cess on Sale or Purchase of Goods under sub-section (1) (a) of section 3 of the Uttrakhand Cess Act, 2015
Sl.No. Description of Goods Incidence of Cess Rate 1 Petrol On first sale of goods in the State after import into the State from outside the State One rupee per liter 2 Diesel On first sale of goods in the State after import into the State from outside the State Twenty five paise per liter |
Schedule 2. Schedule II Cess on Sale or Purchase of Goods under sub-section (1) (b) of section 3 of the Uttrakhand Cess Act, 2015
Sl.No. Description of Goods Incidence of Cess Rate of cess 1 All kinds of Liquor At the point of sale to consumer two percent of the value of the goods 2 Khaini, Tobacco, Cigarette, Gutkha At the point of manufacture or at the point of first sale of goods in the State, after their import from outside the State two percent of the value of the goods |
Schedule 3. Schedule III Cess on carriage of goods by Road under sub-section (1) (c) of section 3 of the Uttrakhand Cess Act, 2015
Sl.No. Description of Goods Incidence of Cess Rate of Cess 1 Timber and wood of all kinds and of al trees of whatever species, whether growing, cut or sawn but not including their products and firewood. on goods being carried by road to outside the State Rs. 50 per quintal 2 Ready to eat foods (fast foods) sold by Pizza Outlets or Fried Chicken Outlets, Pre-packed eatables, Pre-packed soft drinks, fruit drinks, flavoured drinks and beverages but not including pre-packed lassi, buttermilk and milk. At the point of manufacture or at the point of first sale of goods in the State, after their import from outside the State 5 percent of the value of the goods. |