Uttar Pradesh Shasan Rajya Kar Anubhag-2 No.- 621 /XJ-2+22-9(47)/17-T.C.] 89-U.P.Act-1-2017-Order- (239)-2022 Lucknow: Dated: July 18, 2022 Tn exercise of the Powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5S) of section 15 and section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P, Act no 1 of 2017), the Governor, on being - satisfied that it ~is necessary in the public interest. so to do, on the recommendations of the Council, hereby makes the following further amendments in the Notification. NO-KA.NI.-2-843/X1-9(47)/17-U.P.Act-41-2017-Order-{10) 2019 Dated 30.06.2017, In the said notification, - - (A) in the Table, - ~ (a) in column (3), - parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory” shall be omitted;
- (iii) against serial number 8, in the proviso, in clause (i), the words “by way of peed post, express parcel post, life insurance, and agency services provided to a Person other than the Central Government, State Government, Union territory” shall be omitted;
(iv) against serial number 9, in the first proviso, in clause (i), the words “by way > » in column (3), after the words “as residence”, the words “except where the residential dwelling is rented to a tegistered person” shall be inserted;
(e) against serial number 20, in column (3), clause (d) shall be omitted; (f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted; (2) against serial number 248, for the entries in column (3), the following shall be substituted: - 3) “Services by Way of storage or warehousing of cereals, pulses, fruits and vegetables,”
(h) after serial number 24B and the entries relatin entries shall be inserted, hamely: - [OT @ (3) lS) ] * Chapter |Services by the Department of Posts by way of post card, inland -[NiIINiI”- 9968 - Iletter, book post and ordinary post (envelopes weighing less than — 10 grams).
‘ ig thereto, the following serial number and
(i) serial number 26 and the entries relating thereto shall be omitted; (j) serial number 32 and the entries relating thereto shall be omitted;
[aT
(3) 52] Heading [Tour Operator service, which is performed partly in India and partly |NillNil”;
F 9985 outside India, supplied by a tour operator to a foreign tourist, to the _ {extent of the value of the tour Operator service which is performed outside India:
(I (5) charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside Indial has to the total number of days comprising the tour, or 50% of the {total consideration charged for the entire tour, whichever is less:
Provided further that in making the above calculations, any . duration of time equal to or exceeding 12 hours shall be considered!
as one full day and any duration of time less than 12 hours shall bel. taken as half a day.
Explanation. - “foreign tourist” means a person not normally} resident in India, who enters India for a stay of not more than six months for legitimate non-immigrant purposes.
{Ulustrations:
A tour operator provides a tour operator service to a foreign tourist ‘fas follows: - \(a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.40, 000/- (=Rs.1, 00, 000/- x 2/5) or, Rs.50, 000/- (= 90% of Rs.1, 00, 000/-) whichever is less, i.e., Rs.40, 000/-(i.e., Taxable value: Rs.60, 000/-);
|(b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs. 1, 00, 000/- Exemption: Rs.60, 000(=Rs.1, 00, 000/- x 3/5) or, Rs.50, 000/- E 50% of Rs.1,.00, 000/-) whichever is less, i.e., Rs.50, 000/-(i.e., {Taxable value: Rs,50, 000/-);
(c) 2.5 days in India, 3 days in Nepal; Consideration charged for the entire tour: Rs.1, 00, 000/- Exemption: Rs.54,545 (=Rs.1, 00, 000/- x 3/5.5) or, Rs.50, 000/- (= 50% of Rs.1, 00, 000/-) whichever is less, i-e., Rs.50, 000/-(.e., Taxable value: Rs.50, 000/-).
(0) serial number 53A and the entries relating thereto shall be omitted; (p) against serial number 54, in column (3), clause (h) shall be omitted: (q) serial number 56 and the entries relating thereto shall be omitted; (r) serial number 73 and the entries relating thereto shall be omitted; (s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: -
(3) Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU\Critical Care Unit (CCU\Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.”;
(t) serial number 75 and the entries relating thereto shall be omitted:
(u) against serial number 80, for the entries in column (3), the following shall be substituted: -
(3) Services by way of training or coaching in-
(a) recreational activities relating to arts or culture, by an individual, or
(b) sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act.”;
(v) against serial number 82A, in column (3), after the letters, figures-and words, “FIFA U-17 Women’s World Cup 2020”, the brackets and words “f[whenever rescheduled]” shall be inserted.
2. This notification shall come into force with effect from the 18th July, 2022.
amesh Gokarn) ramukh Sachiv —