11-2099/311/2025-A Td feleWeT H_VMT-2-state tax department 171095821/2025 Uttar Pradesh Shasan Rajya Kar Anubhag-2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.1706/XI-2-25-9(47)/17- T.C.291-U.P.Act-1-2017-Order-(352)-2025 dated September 20 , 2025.
NOTIFICATION No.- 1706/XI-2-25-9(47)/17-T.C.291-U.P.Act-1-2017-Order -(352)-2025 - Lucknow; Dated: September 20 , 2025 In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5} 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 KA.NI.-2-843/XI-9(47)/17-U.P.Act-1-201 7-Order-
(10)-2017 Dated 30.06.2017, namely:— In the said notification,- a. In the table, - i. against serial number 18, in column (3), after clause (b), the following explanation shall be inserted, namely:- “Explanation. - Nothing contained in this entry shall apply to:
i. local delivery services provided by an Electronic Commerce Operator; or li. local delivery services provided through an Electronic Commerce Operator.”;
iii. after serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -
(1) | (2) (3) (4)| (8) "36ClHeading|Services of life insurance business provided by an insurer |Nil) Nil 9971 to the insured, where the insured is not a group.
[Please refer to clause (zfb) in para 2]
Explanation: For the removal of doubts, it is hereby clarified that:
a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.
b. For the purposes of (a} above, family shall include all individuals insured as family in the contract of insurance.
36D [Heading|Services of health insurance business provided by an |Nilj Nil 9971 |insurer to the insured, where the insured is not a group.
[Please refer to clause (zfb) in para 2]
Explanation: For the removal of doubts, it is hereby clarified |that:
4 File No, 11-2099/311/2025-4% Ua fRleT HeTAVT-2-state tax department (Computer No. 1971710) Generated from eOffice by SURINDER SINGH, ARO¢Surinder)-stateTax, aeraa aatan after}, tes ax fart on 20/09/2025 07:05 PM 11-2099/311/2025-ee Ue fatter aepI-2-state tax department 1109582172025 a. This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual.
b. For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance.
36E |Heading/Reinsurance of the insurance services specified in serial |Nil/Nil’;
9971 |numbers 36C or 36D.
b. in paragraph 2, i. for clause (ze), the following shall be substituted, namely: - “(ze)‘goods transport agency’ means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include i. an electronic commerce operator by whom the services of local delivery are provided, li. an electronic commerce operator through whom the services of local delivery are provided”;
iii. after clause (zfa), the following clause shall be inserted, namely:- “(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, ‘group’ means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:
a. Employer— employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws:
b. Non employer— employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/ activities other than insurance.”:
iii. after clause (zg), the foliowing clause shail be inserted, namely: - “(Zga) ‘health insurance business’ means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;”.
2. This notification shall come into force with effect from the 234 day of September, 2025.
By Order, Digitally signed by Hate AEG 8 4025 17:21:49 2 Fite No. 11-2099/311/2025-0Rm Ta Pau AGAI-2-state tax department (Computer No. 1971710} Generated from eOffice by SURINDER SINGH, ARO(Surinder)-stateTax, Were sate afte, wea we Mart on 20/09/2025 07:05 PM