Exemption from reverse charge: intra State supplies from unregistered suppliers exempt from State tax subject to a daily threshold.
Exemption from reverse charge is granted for intra State supplies of goods or services received by a registered person from unregistered suppliers, relieving the recipient of the State tax leviable under the relevant charging provision, except where the aggregate value of such supplies received in a day exceeds a prescribed daily threshold; the notification sets the commencement date and records the issuing authority's designation.

Exemption for canteen supplies: state GST waived on CSD and unit-run canteen supplies to authorized customers.
The Governor, exercising powers under section 11(1) of the U.P. GST Act, 2017, exempts from state tax under section 9 the supply of goods (across any tariff chapter) by the Canteen Stores Department to Unit Run Canteens and to authorized customers, and by Unit Run Canteens to authorized customers. Interpretation of tariff item, heading, sub heading and Chapter follows the First Schedule to the Customs Tariff Act, 1975 and its interpretive notes. The notification takes effect from the commencement date specified.

Refund entitlement for Canteen Stores Department on state tax for inward supplies used for supply to unit canteens.
The notification specifies that the Canteen Stores Department, Ministry of Defence, is eligible to claim a refund of fifty per cent of the applicable state tax paid on inward supplies received for subsequent supply to Unit Run Canteens or to authorized customers, thereby creating a statutory entitlement under the Act effective from the stated commencement date.

Reverse charge on specified intra state supplies: recipient must pay state tax on reverse charge basis under the notification.
Specification of certain intra state supplies of goods subject to the reverse charge mechanism so that the recipient is liable to pay the State GST. The notification lists cashew nuts (not shelled or peeled), bidi wrapper leaves, tobacco leaves, silk yarn produced from raw silk or cocoons, and supply of lottery, identifies the class of supplier for each entry, designates registered persons (or lottery distributors/selling agents) as recipients, and applies the Customs Tariff First Schedule interpretation to the tariff references. The reverse charge obligation commences from the notified date.

No refund of unutilized input tax credit where input tax rate exceeds output rate for specified goods listed under tariff headings.
Notification under section 54(3) specifies goods for which no refund of unutilized input tax credit is allowed when input tax rates exceed output tax rates; listed items include textile fabrics, knitted fabrics, and railway/tramway vehicles, parts, fixtures and signalling equipment, with Customs Tariff Act interpretation rules applying.

Composition scheme for small taxpayers allows manufacturers, specific suppliers and others to pay a simplified state tax at category-based rates.
An optional composition scheme permits eligible registered persons below the prescribed aggregate turnover threshold to pay state tax as a fixed amount on turnover in the State, with distinct rates for manufacturers, persons supplying certain Schedule II(b) supplies, and other suppliers; a lower turnover threshold applies in specified States for section 25 registrants. Manufacturers of ice cream, pan masala and tobacco-category goods are excluded from the scheme, with tariff references to be interpreted per the First Schedule to the Customs Tariff Act. The scheme is effective from 1 July 2017.

Electronic commerce operator tax liability applies to intra State taxi and accommodation services supplied through platforms.
The Uttar Pradesh GST notification places liability on the electronic commerce operator to pay tax on intra State supplies for passenger transportation by radio taxi, motorcab, maxicab and motor cycle, and for accommodation services in hotels, inns, guest houses, clubs, campsites and similar lodging places, subject to an exception where the supplier through the operator is independently required to register; the notification also defines "heading", "radio taxi" and adopts statutory meanings for maxicab, motorcab and motor cycle.

Refund of state tax: specified international organisations and diplomatic missions may claim refunds subject to certification and use conditions.
Notification under the Uttar Pradesh GST Act designates United Nations or specified international organisations and foreign diplomatic missions or consular posts as eligible for refund of state tax on goods or services, subject to a certificate from the organisation (for UN/organisations) or a Protocol Division certificate (for diplomatic missions), original undertakings for services, use and non disposal certifications for goods with a three year restriction, repayment on non compliance, and cessation of refund entitlement upon withdrawal of the Protocol Division certificate.

Refund prohibition for unutilised input tax credit applies to specified services under GST, preventing refunds for that service category.
The Governor has notified that refund of unutilised input tax credit shall not be allowed where the supply comprises the services specified in sub-item (b) of item 5 of Schedule II of the Uttar Pradesh Goods and Services Tax Act, 2017. This restriction is issued under the refund provision of the Act and took effect from the first day of July, 2017.

Services by public authorities for Panchayat functions excluded from supply under GST, altering classification and tax scope.
Activities or transactions undertaken by the Central Government, State Government or any local authority when engaged as a public authority consisting of services by way of any activity in relation to a function entrusted to a Panchayat under Article 243G are declared to be neither a supply of goods nor a supply of services for purposes of Uttar Pradesh GST, with the exclusion effective from July 1, 2017.

Reverse charge mechanism requires recipients to pay state GST on specified services supplied by listed providers.
The Uttar Pradesh GST notification notifies specified categories of services on which the whole of state tax shall be paid by the recipient under the reverse charge mechanism. It enumerates particular supplier-recipient pairs-including GTAs transporting goods to listed recipients, legal representatives supplying representational services to business entities, arbitral tribunals, sponsorships to corporates/partnerships, certain government supplies to business entities (with exclusions), director-to-company services, insurance and recovery agent services to insurers and financial institutions, and transfers/licenses of copyright to publishers/producers-and provides explanatory clarifications and cross-references to central GST definitions.

Service exemption under Uttar Pradesh GST: specified intra state services, including government and social sector supplies, exempted from state tax.
The notification exempts specified intra State supplies of services from the state component of tax under the Uttar Pradesh GST Act, 2017, listing numerous categories-including government and governmental authority services, charitable and religious activities, specified transport and logistics services, rental of residential dwelling, education, health care, agricultural services, financial and insurance services, and services linked to social or development schemes-subject to conditions such as recipient or supplier turnover thresholds, exclusions for particular subcategories, recognition or registration requirements, and other provisos. Definitions and explanatory notes clarify terminology and indicate that classification headings are indicative.

Service tax rates and classification under Uttar Pradesh GST notified for construction, transport, hospitality, leasing and related services.
State tax is notified for intra-State supplies of services under the Uttar Pradesh Goods and Services Tax Act, 2017 at the rates and conditions set out in the Table. The notification classifies services across major sectors, including construction, wholesale and retail trade, accommodation, food and beverage services, passenger and goods transport, rental and leasing, financial and related services, real estate, business and production services, and community, social and personal services. Different tariff entries prescribe rates such as 2.5%, 6%, 9% and 14%, with certain supplies subject to input tax credit restrictions and other specified conditions.

Interest rate fixation under GST: varying annual rates set for delayed tax, refund and adjustment scenarios.
The notification prescribes distinct annual interest rates for different statutory scenarios under the Uttar Pradesh GST Act: a specified rate for interest on delayed tax payment, a higher rate for another delayed-payment provision, lower rates for interest on refunds and adjustments, and an intermediate rate applicable to the proviso governing specific adjustment circumstances; the rates are effective from the stated commencement date.

GST exemption of specified intra State goods removes State tax liability for listed tariff items under the notification.
The notification exempts intra State supplies of goods listed in the appended Schedule from the whole of State tax leviable under section 9 of the Uttar Pradesh GST Act, 2017, by reference to tariff items, sub headings, headings or Chapters specified in the Schedule. It enumerates covered goods (agricultural produce, meats, fish, dairy, seeds, cereals, certain raw materials, public supply items and specified religious goods) and provides definitions for unit container, brand name and registered brand name, directing that Customs Tariff First Schedule interpretation rules apply.

State GST rates notified for specified goods across multiple slabs; class based levy on intra State supplies comes into force July.
Notification prescribes State GST rates for intra State supplies of goods by reference to six appended Schedules; each Schedule attaches a rate to goods identified by tariff item, sub heading, heading or Chapter. The notification provides definitions for unit container, brand name and registered brand name, directs use of the Customs Tariff Act First Schedule rules for interpretation, and declares the date from which the rates and Schedules take effect.

Commencement of GST provisions under Uttar Pradesh law fixed from 1 July 2017 through notification.
Bringing into force specified provisions of the Uttar Pradesh Goods and Services Tax Act, 2017 with effect from 1 July 2017. The notification appoints the commencement date for sections 6 to 9, 11 to 21, 31 to 41, 42 and 43 subject to the exclusion of the provisos to sub-section (9) of each section, as well as sections 44 to 50, 53 to 138, 140 to 145, 147 to 163, and 165 to 174.

GST corrigendum clarifies taxable entry descriptions by substituting and deleting specified wording in a rate notification.
Corrigendum to a State GST notification effects targeted textual amendments to the rate notification of 2017 by substituting "30" with "30 or any Chapter" in one line and deleting the phrases "other than those" and "goggles and the like, corrective, protective or other" in two other specified lines, thereby correcting and clarifying the wording of the original notification.

GST value determination and input tax credit rules updated, prescribing valuation, invoice, return, refund, audit and transitional procedures.
The rules set a hierarchical valuation regime for supplies (open market value, monetary equivalent, like goods, cost-based and residual methods), exclude pure-agent costs where conditions are met, prescribe detailed documentary and procedural conditions for claiming and distributing input tax credit including reversals for non-payment and banking-specific options, mandate comprehensive invoice/record-keeping and electronic return/ledger procedures, and establish payment, refund, assessment, audit and transitional mechanisms with prescribed forms and formulas.

National Savings Certificates: maturity set at five years for purchases from July 1, 2017 with specified interest accrual.
Certificates purchased on or after 1 July 2017 have a five-year maturity from date of issue; annual interest for a Rs.100 denomination accrues at 7.80, 8.41, 9.06, 9.77 and 10.55 rupees in years one through five, with interest accrued up to the end of the fourth year deemed reinvested and aggregated with face value; amount payable on encashment after maturity is Rs.145.58 for Rs.100 denomination, with proportionate rates for other denominations.