Tax rate for diesel and natural gas supplies to industrial units now subject to certified concessional treatment for manufacturing use. Diesel oil sold by a manufacturer or importer to an industrial unit of a dealer registered under the Uttar Pradesh Goods and Services Tax Act for use in the manufacture of taxable goods, and natural gas (other than CNG) sold by a manufacturer (or manufacturer or importer where specified) to such registered industrial units, are taxable at the reduced rate when supplied against the certificate prescribed by the Commissioner; a separate provision addresses supplies to industrial units in the Taj Trapezium Area.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Tax rate for diesel and natural gas supplies to industrial units now subject to certified concessional treatment for manufacturing use.
Diesel oil sold by a manufacturer or importer to an industrial unit of a dealer registered under the Uttar Pradesh Goods and Services Tax Act for use in the manufacture of taxable goods, and natural gas (other than CNG) sold by a manufacturer (or manufacturer or importer where specified) to such registered industrial units, are taxable at the reduced rate when supplied against the certificate prescribed by the Commissioner; a separate provision addresses supplies to industrial units in the Taj Trapezium Area.
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