The Government of Uttarakhand, on January 20, 2026, issued a notification amending Schedule II of the Uttarakhand Value Added Tax Act, 2005, in exercise of powers under Section 4(4) of the Act, read with the Uttar Pradesh General Clauses Act, 1904, as applicable to the State.
Through this amendment, the State Government has substituted the existing entry at Serial No. 5 of Schedule II, specifically relating to Natural Gas, to clearly define the tax point and applicable rate.
As per the revised entry, Natural Gas, whether imported or manufactured, shall be taxable at the rate of 5 percent, with effect from the day following the date of publication of the notification, in the interest of public policy and revenue regulation.
[Notification No. No. 10/2026/05 (120) / XXXVI (8)/2024 E-69680]
