Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government notification No.- KA.NL.-2-1206 /XI-9(47)/17-U.P.Act-1-2017-Order-(39)-2017: Dated: August 25, 2017:
NOTIFICATION No.KA.NI.-2-1206/XI-9(47)/17-U.P.Act-1-2017-Order-(39)-2017 Lucknow : Dated : August 25, 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 Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no.1 of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendments in the Government notification No.KA.NI.-2-842/XI-9(47)/17-U.P.Act-1-2017-Order-(09)-2017: Dated: June 30, 2017, namely:- AMENDMENT In the aforesaid notification, in the Table,-
(1) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following items shall be substituted, namely:-
(3) (4) (5) “11) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017, supplied — to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(b) canal, dam or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply/(ii) water treatment, or (iii) sewerage treatment or disposal.
(iv) Composite supply of works contract as defined in 6 - clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv AwaasY ojana;
(c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission/Pradhan MantriAwasYojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the “Beneficiary led individual house construction / enhancement” under the Housing for All (Urban) Mission/Pradhan MantriA was Y ojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the ‘Scheme of Affordable Housing in Partnership’ framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under-
(1) the “Affordable Partnership” component of the Housing for All (Urban) Mission/Pradhan MantriAwas Yojana;
Housing in
(2) any housing scheme of a State Government;
(e) post-harvest storage infrastructure —_ for agricultural produce including a cold storage for such purposes; or
(f) mechanised food grain handling system and machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
(vi) Construction services other than (1), (ii), (111), (iv) and (v) above.
(ii) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) “(vi) Transport of passengers by motor cab where the Provided that credit cost of fuel is included in the consideration charged of input tax charged from the service recipient. on goods and services used in supplying the Lo service has not been taken [Please refer to
Explanation no.
(iv)] or 6 | >;
(iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) “(ii) Services of goods transport agency (GTA) in 45 Provided that credit relation to transportation of goods (including used , of input tax charged household goods for personal use).
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
on goods and services used in supplying the service has not been taken [Please refer to
Explanation no.
(iv)] or
Provided that the goods transport agency opting to pay State tax@6% under this entry shall, thenceforth,be liable to pay State tax @ 6% on all the services of GTA supplied by it.”;
(iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) “(i) Renting of motorcab where the cost of fuel is Provided that credit included in the consideration charged from the service of input tax charged recipient. on goods and services used in supplying the od .
service has not been taken [Please refer to
Explanation no.
(iv)] or 6 >; >
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- household goods for personal use).
(3) (4) (5) “(i) Services of goods transport agency (GTA) in Provided that credit relation to transportation of goods (including used 2a of input tax charged on goods and wy ao e
Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
services used in supplying the service has not been taken [Please refer to
Explanation no.
(iv)] or
Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by 16,5
(vi) against serial number 26,-
(a) in column (3),in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- “(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (Slof 1975);”;
(B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) (4) (3) “Gi) Services by way of any treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals.
Del -
(iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
(vil) for serial number 27 and the entries relating thereto, the following shall be substituted, namely:-
(1) (2) (3) (4) (5) “27 | Heading | (i)Services by way of printing of newspapers, 9989 books (including Braille books), journals and periodicals, where only content is supplied by the publisher and the physical inputs 6 - including paper used for printing belongto the printer.
(11)Other manufacturing services; publishing, printing and reproduction services; materials 9 -";
recovery services, other than (i) above.
(vili) against serial number 34, in column (3), in item (i), after the word “drama”, the words“orplanetarium” shall be inserted.
2- This notification shall be deemed to have come into force with effect from 22" August,
2017.
By Order, (Ng¥endra Pratap) ishesh Sachiv.