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: Schedule II Cess on Sale or Purchase of Goods under sub-section (1) (b) of section 3 of the Uttrakhand Cess Act, 2015
The Uttarakhand Cess Act,2015State Act of Uttarakhand · Act 23 of 2015
Where this provision sits
| Act | The Uttarakhand Cess Act,2015 |
|---|---|
| Marginal note | Schedule II Cess on Sale or Purchase of Goods under sub-section (1) (b) of section 3 of the Uttrakhand Cess Act, 2015 |
| Jurisdiction | State of Uttarakhand |
| Status | In force as published by the source |
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