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.-2-1824/XI-9(47)/17-U.P, Act-1-2017-Order-(90)-2017 dated December 04, 2017:- NOTIFICATION No.-KA.NI.-2-1824/XI-9(47)/17-U.P. Act-1-2017-Order-(90)-2017 Lucknow : Dated : December 04, 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, and on being satisfied that it is necessary in the public interest so to do, the Governor is pleased to hereby make the following further 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:- AMENDMENT In the aforesaid notification, in the Table, -
(i) against serial number 3, in column (3), in item (vi), for the words “Services provided”, the words “Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017, provided” shall be substituted;
(ii) against serial number 7,-
(a) 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) 6) “(i) Supply, by way of or as part of any service or in any Provided that credit other manner whatsoever, of goods, being food or any of input tax charged other article for human consumption or drink, where on goods and such supply or service is for cash, deferred payment or services used other valuable consideration, provided by a restaurant, supplying the service eating joint including mess, canteen, whether for 25 has not been taken consumption on or away from the premises where such [Please refer food or any other article for human consumption or Explanation no.
drink is supplied, other than those located in the (iv)].”;
premises of hotels, inns, guest houses, chibs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff’ includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like fumiture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
{b) 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) 6) “(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff’ includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
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(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and
(5), shall be omitted;
(d)in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- “(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred Tupees and above per unit per day or equivalent shall attract state tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry.”;
{iii)against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - “@) manufacture of handicraft goods.
Explanation. - The expression “handicraft goods” shall have the same meaning as assigned to it in the notification No. KA.NI.-2-1414/X1-9(15/17-U.P.Act-1-2017-Order-
(48)-2017 Dated 27.09.2017 as amended from time to time..
2. This notification shall be deemed to have come into force with effect from the 15" of November, 2017.
Order, Lo (Rajendra Kumar Tiwari) Apar Mukhya Sachiv