Seek to amend notification No. KA. NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 Dated 30.06.2017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendation of the Council, hereby makes the following further amendments in the Notification no. KA.NI.-2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09)-2017 Dated 30.06.2017, namely :- In the said notification, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the correspondi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-       (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it.   2.5   (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....(4) and (5), the following shall be inserted, namely: - (3) (4) (5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 -"; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s "(i)", the word, brackets and figure "and (ia)" shall be inserted; (B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: - "(xxxvii) 'print media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution ....