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        Case ID :
        GST - States

        Amendment in Notification No. KA.NI.-2-848/XI–9(47)/17-U.P. Act-1-2017-Order (15)-2017, dated June 30, 2017 - 86/XI-2–25-9(47)-17-T.C.-280-U.P. Act-1-2017-Order(344)-2025 - Uttar Pradesh SGST

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        Defined specified premises under the Uttar Pradesh GST framework through a cross-referenced amendment effective from April 2025. The Uttar Pradesh GST notification amends the Explanation to the earlier rate notification by substituting item (c) so that 'specified premises' takes the meaning assigned in the referenced notification. The amendment functions as a definitional cross-reference within the existing tax framework and is effective from 1 April 2025.
                      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.

                            Defined specified premises under the Uttar Pradesh GST framework through a cross-referenced amendment effective from April 2025.

                            The Uttar Pradesh GST notification amends the Explanation to the earlier rate notification by substituting item (c) so that "specified premises" takes the meaning assigned in the referenced notification. The amendment functions as a definitional cross-reference within the existing tax framework and is effective from 1 April 2025.


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