Amendment in Notification No. KA.NI.-2-842/XI-9(47)/17-U.P.Act-1-2017-Order-(09)-2017 dated June 30, 2017

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....India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1426/XI-2-23-9(47)-17-T.C. 240-U.P. Act-1-2017-Order (305)-2023, dated November 6, 2023: No. 1426/XI-2-23-9(47)-17-T.C. 240-U.P. Act-1-2017-Order (305)-2023 Dated Lucknow, November 6, 2023 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-sect....

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.... business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: 'A' engages 'B' for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. ....

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....transport from New Delhi to Jaipur in a motor cab for Rs. 1000. 'B', for supplying the said service, hires a motor cab with operator from 'C' for Rs. 800. 'C' charges 'B' central tax at the rate of 6% (Rs. 48). If 'B' charges 'A' central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by 'C' only to the extent of Rs.....