Power To Grant Exemption From Tax- Amendments in the Notification No.KA.NI.-2-837/XI-9(47)/ 17- U.P. Act-1-2017-Order- (07) -2017 Dated, June 30, 2017. - KA.NI.2-394/XI-9(47)/17 - Uttar Pradesh SGST
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GST exemption notification amendments revise feed, textile and hearing-aid entries, with retrospective effect from January 2018. Amendments were made to the Uttar Pradesh Goods and Services Tax exemption notification under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017. The Schedule was revised to substitute the entry at Serial No. 102, insert new entries for de-oiled rice bran and cotton seed oil cake, revise the tariff classification at Serial No. 136A, restrict the entry at Serial No. 137 by excluding ghamella, substitute the entry at Serial No. 148 with 'Vibhuti', and insert a new entry for parts for manufacture of hearing aids. The notification was given retrospective effect from 25 January 2018.
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Provisions expressly mentioned in the judgment/order text.
GST exemption notification amendments revise feed, textile and hearing-aid entries, with retrospective effect from January 2018.
Amendments were made to the Uttar Pradesh Goods and Services Tax exemption notification under section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017. The Schedule was revised to substitute the entry at Serial No. 102, insert new entries for de-oiled rice bran and cotton seed oil cake, revise the tariff classification at Serial No. 136A, restrict the entry at Serial No. 137 by excluding ghamella, substitute the entry at Serial No. 148 with "Vibhuti", and insert a new entry for parts for manufacture of hearing aids. The notification was given retrospective effect from 25 January 2018.
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