Amendment status not verified — confirm the current text below against the official source.
inserted. by section 2 of Uttrakhand. Act no. 13 of 2019. 3 The Uttarakhand Goods And Services Tax Act, 2017 (6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess; (7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes cultivation of land– (a) by own labour, or (b) by the labour of family, or (c) by servants on wages payable in cash or kind or by hired labour under personal supervision or the personal supervision of any member of the family; (8) “Appellate Authority” means an authority appointed or authorised to hear appeals as referred to in section 107; (9) "Appellate Tribunal" means the Goods and Services Tax Appellate Tribunal reffered to in section 109; (10) “appointed day” means the date on which the provisions of this Act shall come into force; (11) “assessment” means determination of tax liability under this Act and includes self-assessment, re-assessment, provisional assessment, summary assessment and best judgement assessment; 43 of 1961. (12) "associated enterprises" shall have the same meaning as assigned to it in section 92A of the Income-tax Act, 1961; (13) “audit” means the examination of records, returns and other documents maintained or furnished by the registered person under this Act or the rules made thereunder or under any other law for the time being in force to verify the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or the rules made thereunder; 4 The Uttarakhand Goods And Services Tax Act, 2017 (14) “authorised bank” shall mean a bank or a branch of a bank authorised by the Central Government to collect the tax or any other amount payable under this Act; (15)“authorised representative” means the representative as referred to under section 116; 54 of 1963. (16) “Board” means 1[the Central Board of Indirect taxes and Customs] constituted under the Central Boards of Revenue Act, 1963; (17) “business” includes–– (a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other similar activity, whether or not it is for a pecuniary benefit; (b) any activity or transaction in connection with or incidental or ancillary to sub-clause (a); (c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume, frequency, continuity or regularity of such transaction; (d) supply or acquisition of goods including capital goods and services in connection with commencement or closure of business; (e) provision by a club, association, society, or any such body (for a subscription or any other consideration) of the facilities or benefits to its members; (f) admission, for a consideration, of persons to any premises; (g) services supplied by a person as the holder of an office which has been accepted by him in the course or furtherance of his trade, profession or vocation; 2[(h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and] (i) any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities; 3[****] -------------------------------------- 1 Subs. by section 2 (b) of Uttrakhand. Act no. 31 of 2018. 2 Subs. by section 2 (c) of Uttrakhand. Act no. 31 of 2018. 3 Omitted. by section 2 (d) of Uttrakhand. Act no. 31 of 2018. 5 The Uttarakhand Goods And Services Tax Act, 2017 Explanation.––For the purposes of this clause, factors that should be considered in determining whether goods or services are related include–– (a) the nature of the goods or services; (b) the nature of the production processes; (c) the type or class of customers for the goods or services; (d) the methods used to distribute the goods or supply of services; and (e) the nature of regulatory environment (wherever applicable), including banking, insurance or public utilities; (19) “capital goods” means goods, the value of which is capitalised in the books of account of the person claiming the input tax credit and which are used or intended to be used in the course or furtherance of business; (20) “casual taxable person” means a person who occasionally undertakes transactions involving supply of goods or services or both in the course or furtherance of business, whether as principal, agent or in any other capacity, in the taxable territory where he has no fixed place of business; (21) “central tax” means the central goods and services tax levied under section 9 of the Central Goods and Services Tax Act; (22) “cess” shall have the same meaning as assigned to it in the Goods and Services Tax (Compensation to States) Act; 38 of 1949. (23) “Chartered Accountant” means a chartered accountant as defined in clause (b) of sub-section (1) of section 2 of the Chartered Accountants Act, 1949; (24) 1[“Commissioner” means the Commissioner of State tax appointed under section 3 and includes the Principal Commissioner or Chief Commissioner of State tax appointed under Section 3;] (25) “Commissioner in the Board” means the Commissioner referred to in section 168 of the Central Goods and Services Tax Act; -------------------------------------