Seek to amend notification No. KA. NI.-2-843/XI-9(47)/17-U.P. Act-1-2017-Order-(10)-2017 Dated 30.06.2017

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....ise of the powers Conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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 recommendations of the Council, hereby makes the following further amendments in the Notification. No. KA. NI.-2-843/XI-9(47)/17-U.P. Act-1-2017-Order-(10)-2017 Dated 30.06.2017, namely :- In the said notification, - (A) in the Table, - (a) in column (3), - (i) against serial number 6, in clause (a), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a ....

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....r Tripura or at Bagdogra located in West Bengal;"; (e) against serial number 20, in column (3), clause (d) shall be omitted; (f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (g) against serial number 24B, for the entries in column (3), the following shall be substituted: - (3) "Services by way of storage or warehousing of cereals, pulses, fruits and vegetables."; (h) after serial number 24B and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) (5) "24C Chapter 9968 Services by the Department of Posts by way of post card....

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....hall be considered as one full day and any duration of time less than 12 hours shall be taken as half a day. Explanation. - "foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-); (b) 2 days in India, 3 nights in Nepal....