TaxTMI 
TaxTMI 
Seek To Amend Notification No. KA.NI.-2-842/Xi-9(47)-Up. Act-1-2017-Order-(09)-2017 Dated 30-06-2017
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....ember 14,2017 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), on the recommendations of the Council, the Governor is pleased to hereby make the following amendments in the notification KA.NI .- 2-842/XI-9(47)/17-U.P. Act-1-2017-Order-(09) -2017 Dated: June 30, 2017, as amended from time to time, namely :- (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local aut....
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.... Central Government, State Government, Union territory or local authority, as the case may be (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii)and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), i....
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....g shall be substituted, namely: - (3) (4) (5) "(i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substi....
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.... "(da) printing of all goods falling under Chapter 48 or 49, which attract SGST @ 2.5 per cent. or Nil;" (iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - "(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);"; (iv) after item (i), ....
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....tent is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 -"; (ii) In paragraph 2, for the words, brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted; (iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: - "(ix) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90....