Notifies the state tax on the Intra-state supplies of goods or services

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sub-section (1) of section 11, sub-section (1) of section 16 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (herein after referred to as the "said Act"), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- Table Description of supply Rate (per cent.) Conditions (1) (2) (3) First suppli....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nput tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Central Goods and Services Tax Rules. 5. The registered person shall mention the following words at the top of the bill of supply, namely:- 'taxable person paying tax in terms of notification No. KA.NI-2-810/XI-9(47)/17-U.P. Act-1-2017-Order-(38)-2019 dated 28 May, 2019, not eligible to collect tax on supplies'. 6. The registered person opting to pay central tax at the rate of three percent. under this notification shall be liable to pay central tax at the rate of three percent on all outward supplies specified in colu....