Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provisions 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.-2-844/XI-9(47)/17-U.P.Act-1-2017-Order-(11)-2017 dated June 30, 2017:- NOTIFICATION No.KA.NI.-2-844/XI-9(47)/ 17- U.P. Act-1-2017-Order- (11) -2017 Lucknow: Dated: June 30, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor on the recommendations of the Council is pleased to notify that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Act, shall be paid on reverse charge basis by the recipient of such services as specified in column (4) of the said Table:- Table Sl. | Category of Supply of Services Supplier | Recipient of Service No. of service
(1) (2) (3) (4) 1 Supply of Services by a goods | Goods (a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or transport agency (GTA) in respect | Transport of transportation of goods by road | Agency to- (GTA) (b) any society registered under the
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or
(b) 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 Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the part of India; or
(c) any co-operative society established by or under any law; or
(d) any 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; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person.
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; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person;
located in the taxable territory.
Services supplied by an individual advocate including a_ senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through -another advocate or a firm of advocates by way of legal services, directly or indirectly, to a business entity.
An individual advocate including a senior advocate or firm of advocates.
Any business entity located in the taxable territory.
Services supplied by an arbitral An arbitral Any business entity located in the tribunal to a business entity. tribunal. taxable territory.
Services provided by way of | Any Any body corporate or partnership 2 sponsorship to any body corporate | person firm located in the taxable territory.
or partnership firm.
Services supplied by the Central | Central Any business entity located in the Government, State Government, | Governme | taxable territory.
Union territory or local authority to | nt, State a business entity excluding, - Governme
(1) renting of immovable property, | nt, Union and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(ili) passengers.
transport of goods or territory or local authority Services supplied by a director of a company or a body corporate to the said company or the body corporate.
A director of a company or a body corporate The company or a body corporate located in the taxable territory.
Services supplied by an insurance agent to any person carrying on insurance business.
An insurance agent Any person carrying on insurance business, located in the taxable territory.
Services supplied by a recovery agent to a banking company or a A recovery A banking company or a financial institution or a non-banking financial financial institution or a non- | agent company, located in the taxable banking financial company. territory.
9 Supply of services by an author, | Author or | Publisher, music company, producer music composer, photographer, | music or the like, located in the taxable artist or the like by way of transfer | composer, | territory.
or permitting the use or enjoyment | photograp of a copyright covered under clause | her, artist,
(a) of sub-section (1) of section 13 | or the like of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music company, producer or the like.
Explanation.- For purpose of this notification,-
(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act, 2013.
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification.
(d) the words and expressions used and not defined in this notification but defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those Acts.
2. This notification shall come into force on the Ist day of July, 2017.
By Order, (S. aaj cam ) Vishesh Sachiv