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.-2-389/XI-9(47)/17-U.P.Act-1-2017-Order-(110)-2018 dated March 07, 2018:- NOTIFICATION No.KA.NE-2-389/X1-9(47)/17- U.P. Act-1-2017-Order-(110)-2018 Lucknow : Dated : March 07 ,2018 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), 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 amendment in the notification no. KA.NI.-2-843/X1-9(47)/ 17- U.P. Act-1-2017-Order- (10) -2017 Dated: June 30, 2017, namely:- AMENDMENT In the said notification, in the Table, -
(a) against serial number 3, in the entry in column (3), after the words “a Governmental Authority” the words “ or a Government Entity” shall be inserted;
{b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - qd) (2) 3) (4) (5) “3A | Chapter | Composite supply of goods and services in which Nil Nil”;
99 the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243 W of the Constitution.
(c) against serial number 16,in the entry in column (3), for the words “one year”, the words “three years” shall be substituted;
(d) after serial number 19 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: - () (2) (3) 0) (5) “19A | Heading | Services by way of transportation | Nil | Nothing contained in this 9965 of goods by an aircraft from serial number shall apply customs station of clearance in after the 30" day of India to a place outside India. September, 2018.
19B | Heading | Services by way of transportation | Nil | Nothing contained in this 9965 of goods by a vessel from customs serial numbershall apply station of clearance in India to a after the 30"day of place outside India. September, 2018.”;
(e) against serial number 22,in the entry in column (3), after item (b), the following item shall be inserted, namely: - “(c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent.”;
(f) after serial number 29 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: - q) (2) (3) (4) (5) “29A | Heading | Services of life insurance provided or agreed to be | Nil Nil”;
9971 or | provided by the Naval Group Insurance Fund to Heading | the personnel of Coast Guard under the Group 9991 Insurance Schemes of the Central Government.
(g) against seria! number 36,in the entry in column (3), in item (c), for the words “fifty thousand”, the words “two lakh” shall be substituted;
(h) after serial number 36 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: - () (2) 3) 7) (3) “36A | Heading | Services by way of reinsurance ofthe insurance | Nil Nil’;
9971 or | schemes specified in serial number 35 or 36.
Heading 9991 {i) after serial number 39 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: -
(1) (2) (3) (4) (5) “39A | Heading | Services by an intermediary of financial services | Nil Nil”;
9971 located in a multi services SEZ, with International | Financial Services Centre (IFSC) status to a 2 customer located outside India for international financial services in currencies other than Indian rupees (INR).
Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,-
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC;or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services —_ Centre) Regulations, 2015; or
(ii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or
(iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under_ the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
(j) against serial number 45,in the entry in column (3),- @)
(ii)
(ii) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- “ii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
in item (b), after sub-item (iii), the following sub-item shall be inserted, namely:- “(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
in item (c), after sub-item (ii), the following sub-item shall be inserted, namely:- “(ii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity.”:
(k) after serial number 53 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: - qd) 2) (3) (4) (5) “S3A | Heading | Services by way of fumigation in a warehouse of | Nil Nil”;
9985 agricultural produce.
(1) against serial number 54,in the entry in column (3), after item (g), the following item shall be inserted, namely:- “(h) services by way of fumigation in a warehouse of agricultural produce.”;
(m)against serial number 60, in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
(n) after serial number 65 and the entries relating thereto, the following serial number and entries shall columnwise be inserted, namely: - qd) (2) @) 4 | ©) “65A | Heading | Services by way of providing information under the | Nil Nil”;
9991 Right to Information Act, 2005 (22 of 2005),
(0) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:- “(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;”;
(ii) in item (b),- (A)in sub-item (iv), the words “upto higher secondary” shall be omitted;
(B) after sub-item (iv), the following sub-item shall be inserted, namely:- “(v) supply of online educational journals or periodicals:”;
(C)in the proviso, for the word, brackets and letter “entry (by”, the words, brackets and letters “sub-items (i), (ii) and (iii)of item (b)” shall be substituted;
(D)after the proviso, the following proviso shall be inserted, namely:- “Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course.”;
(p) against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”, the words “seven thousand five hundred” shal! be substituted;
(q) against serial number 81, for the entry in column (3), the following entry shall be substituted, namely: - “Services by way of right to admission to- 4
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium, where the consideration for right to admission to the events or placesas referred to in items (a), (b), (c) or (d) above is not more than Rs 500 per person.”.
2. This notification shall be deemed to have come into force with effect from the 25" of January, 2018.
By order, (Rajendra Kumar Tiwari) Apar Mukhya Sachiv