_ 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- (Jjo P81-9(47)/17-U.P.Act-1-2017- Order-(7J )-2017 dated November \M_ , 2017:
NOTIFICATION | No. KA.NL-2- [9/0 /XI-9(47)/17-U.P.Act-1-2017-Order-(79)-2017 Lucknow : Dated : November ly 2017 _ In exercise of the powers conferred ‘by sub-section (1) of section 11 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), the Governor, on being satisfied that it is necessary in the public interest so to do, and on the recommendations of the Council, is pleased to hereby make the following amendments in the notification KA.NI.-2-843/XI-9(47)/17- U.P.Act-1-2017-Order-(10) -2017 Dated: June 30, 2017, as amended from time to time, namely:- .
" (i) in the Table, -
(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Union territory, local authority or Governmental Authority” shall be substituted;
(b) after serial number 9B and the entries relating thereto, the following serial number and entries shall be inserted namely: - os .
OM] @ ~~ @) ) (4) | © “OC | Chapter Supply of service by a Government Entity to Central Nil | Nil”;
. 99 ‘Government, State Government, Union territory, local | authority or any person specified by Central Government, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or local authority, in the form: of grants.
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: :
(1) (2) oe (3) | 4) |} ©) 2A Heading Services provided by a goods transport agency to an Nil Nil”;
9965 unregistered person, including an unregistered casual or Heading 9967 taxable person, other than the following recipients, namely: - .
(a)
(b)
(c)
(d)
(e)
(f) Factories Act, 1948(63 of 1948); or any factory registered under or governed by the any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of | India; or .
any Co-operative Society established by or under any law for the time being in force; or any body corporate established, by or under any law for the time being in force; or any partnership firm whether registered or not under any law including association of persons;
any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax ‘Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act.
(d) after serial number 23 and the entries relating thereto, the following serial number and - entries shall be inserted namely: -
(3) _& payment of annuity.
@M |} @ (5) | “234 Heading’ | Service by way of access to a road or a bridge on Nil Nil”;
9967 . .
(e) in serial number 41, for the e namely: ~ ntry in column (3), the following entry shall be substituted “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or . Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industrial or financial business area.”:
(ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: - ~ “(zf) “Governmental Authority” means an authority or a board or an
(i) set up by an Act of Parliament or a State Legislature; or y other body, -
(il) established by any Government, with 90per 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.
(zfa) “Government Entity” means an authority or a board or any other body including a
2017.
society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, - .
with 90per 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.”. - This notification shall be deemed to have come into force on 13" day of October, By Order, (Rajendta Kumar Tiwari) Apar Mukhya Sachiv