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of <h1>Uttar Pradesh Amends VAT Act: Natural Gas Tax Rate Set at 5% for Industrial Units and Dealers.</h1> The Uttar Pradesh State Government has issued an amendment to Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008, effective from the publication date in the Gazette. This amendment modifies the tax entries for natural gas, excluding Compressed Natural Gas (CNG), when sold to industrial units or dealers registered under the Uttar Pradesh Goods and Services Tax Act, 2017, or the Uttar Pradesh Value Added Tax Act, 2008. The tax rate for such sales, intended for the manufacture of taxable goods, is set at 5% and applies to manufacturers or importers, contingent upon a certificate prescribed by the Commissioner.
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