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of <h1>Uttar Pradesh amends VAT Act: Natural gas for chemical fertilizers taxed at 14.5%, others at 10%.</h1> The Uttar Pradesh State Government has amended Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008, as per the powers granted under the Uttar Pradesh Goods and Services Tax Act, 2017. Effective from the notification's publication date, the amendments concern entries at serial numbers 8(a), 8(b), and 8(c). The revised tax rates state that natural gas, excluding compressed natural gas (CNG), sold to industrial units for manufacturing chemical fertilizers will be taxed at 14.5%. For other cases, the tax rate is set at 10%.
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