~ 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.NI.-2- 1909 /XI-9(47)/17-U.P.Act-1-2017- Order-(78)- 2017 dated November ( 4 , 2017: oo NOTIFICATION No. KA.NL-2- \709 /XI-9(47)/17-U.P.Act-1-2017-Order-(%)-2017 Lucknow : Dated : November {4 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/X1I-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 authority or a Governmental authority”, the words “Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity” shall be substituted;
B. in item (vi), in column (3), for the words “a local authority or a Governmental authority” the words “a local authority, a Governmental Authority or a Government Entity” shall be substituted;
C. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: - Oo 7 “Provided. that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be”; an a D. for item (vii), in columns (3), (4) and (S)and the entries relating thereto, the following shall be substituted, namely: - 3) (4) 6)
(vii) Composite supply of works contract as -|Where services are supplied to a}.
defined in clause (119) of section 2 of the Uttar Government Entity, they should Pradesh Goods and Services Tax Act, 2017, have been procured by the said involving predominantly earth work (that is,| 2.5 lentity in relation to a work constituting more than 75 per cent. of the value| entrusted to it by the Central of the works contract) provided to the Central ‘Government, State Government, Government, State Government, Union [Union territory or . local territory, local authority, .a Governmental authority , as the case may be Authority or a Government Entity.
(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 off 6 |. - 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. |
(ix) Construction services other than (i), (ii), (iii),). 9 s
(iv), (v), (vi), (vii)and (viii) above. ;
(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), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -
(3) (4) | (5) “(vi) Transport of passengers by | Provided that credit of input tax charged on any motor vehicle designed to goods and services used in supplying the carry passengers where the cost 2.5 |service, other than the input tax credit of of fuel is included in the input service in the same line of business consideration charged from the | - (i.e. service procured from another service service recipient. — Lo : 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 | | o _“ 2
(d) against serial number 9, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - €)) (4) . (S) “(v) Transportation of natural gas | Provided that credit of input tax charged on through pipeline 26 goods and services used in supplying: the service has not been taken | [Please refer to Explanation no. (iv)] or 6
(vi) Goods transport — services other than (1), (ii), (ii), (iv) and | 9 | ~s
(v) above
(e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - @ “Le 6) “(i) Renting of any motor vehicle | Provided that credit of input tax charged on designed to carry passengers goods and services used in supplying the where the cost of fuel is included service, other than the input tax credit of in the consideration charged from | input service in the same line of business the service recipient. 2.5 | (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)] ee 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 substituted, namely: - 7 @) | iC ee “(v) Leasing of motor vehicles 65 per cent. of the rate of state tax as purchased and leased prior to 1” July applicable on supply of like goods 2017; involving transfer of title in goods. - Note:- Nothing contained in this entry _ | shall apply on or after 1” July, 2020.
(vi) Financial and related services other 9 | -"5 than (i), (ii), (iii), (iv), and (v). above. _
(g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - @ | ® _ 6) “(vi) Leasing of motor vehicles 65 per cent. of the rate of state tax as purchased and leased prior to Py uly | applicable’ on supply of like goods 2017; / | involving transfer of title in goods. - Note:- Nothing contained in this entry | ~| shall apply on or after 1° July, 2020.
(vil) Leasing or rental services, with or | Same rate of state tax as applicable - -”;
without operator, other than (i), Gi), |on supply of like goods involving
(iii), (iv), (v) and (vi) above. _| transfer of title in goods
(h) against serial number 26,in column (3), - | . :
(i) in item (i); for sub-item (c), the following sub-item shall be substituted, namely: - “(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (Slot 1975);”; | .
(ii) - in item (i),after sub-item (d), the following sub-item shall be inserted, namely: - “(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: - “(6 all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 .(Slof 1975);
a
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (Slof 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 (Slof 1975);”;
(iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the ‘following shall be inserted, namely: - — es Oe _L O_o “(ia) Services by way of job work in relation to-
(a) manufacture of umbrella;
(b) printing of all goods falling under Chapter 48 or 49, which attrac __. SGST @ 6per cent. —
(v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - “(c) printing of all goods falling under Chapter 48 or 49, which attract SGST @ |
2.5 per cent. or Nil.”; | Oo
(vi) after item (ii), in columns (3), (4) and (5)in column (3) and the entries relating ~ thereto, the following shall be inserted, namely: - - __@) _ (iG) “(iia) Services by way of any treatment or process on goods belonging to _ another person, in relation to printing of all goods falling under Chapter 48 or 64 -"3 49, which attract SGST @ 6 per cent. .
(vii) in item (iii), for the word, brackets and figures “and (ii)” the figures, brackets, letters and word “, (ia), (ii) and (iia)” shall be substituted;
(i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating _ thereto in, the following shall be substituted, namely: - L_ (3) . (|G)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST @ 6 per cent. or 2.5per cent. or Nil, where | 6 | - ;
only content is supplied by the publisher and the physical inputs including - paper used for printing belong to the printer. _
(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 _ (¥) [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 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(x) “Government Entity” means an authority or a board or any other body including a society, trust, corporation, | i) set up by an Act of Parliament or State Legislature: or ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to’ carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority.”.
2. This notification shall be deemed to have come into force on 13" day of October, 2017.
y Order, f ~ (Rajendra Kumar Tiwari) Apar Mukhya Sachiv