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        GST - States

        Amendment in the Uttar Pradesh Value Added Tax Act, 2008 - KA.NI.- 2-1944/XI-9(01)/2008-U.P. Act-5-2008-Order-(146)-2018 - Uttar Pradesh SGST

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        Tax rates for motor fuels revised: petrol and diesel taxed at percentage or per litre minimum, whichever is greater. The notification amends Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008 by substituting entries for petrol and diesel. Petrol is taxed at 23.78% or Rs. 14.41 per litre, whichever is greater, and diesel (as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, except where otherwise specified) is taxed at 14.05% or Rs. 8.43 per litre, whichever is greater; the point of tax for both is indicated as 'M or l.'
                          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 rates for motor fuels revised: petrol and diesel taxed at percentage or per litre minimum, whichever is greater.

                                The notification amends Schedule-IV of the Uttar Pradesh Value Added Tax Act, 2008 by substituting entries for petrol and diesel. Petrol is taxed at 23.78% or Rs. 14.41 per litre, whichever is greater, and diesel (as defined under the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939, except where otherwise specified) is taxed at 14.05% or Rs. 8.43 per litre, whichever is greater; the point of tax for both is indicated as "M or l."


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