Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 ln pursuance of the provisions of clause (3) of Afticie 348 of the Constitution, the Governor is pleased to orderthe publication of the following English translation of notificatiotr No.-KA.NI. -2-18791X1-9(47)117 -IJ.P.Act- 1-2017-Order-( 1 38)-201 8 dated September 25,2018.
NOTIFICATION No. -KA.NI . -2 - 1 87 9 I XI -9 (47 ) I 1'7 -U. P. Act- 1 - 20 17 -Or der-( 1 3 8 ) -2 0 1 8 Lucknorv: Dated: September 25, 2Al8 In exercise of the powers confen'ed by sr-rb-section (1) of section 11 of the Uttar Pradesh Goods ar-rd Services Tax Act, 2017 (U.P. Act no. 1 of 2017), on the recotumendations of the Council and on being satisfied that it is necessarl, in the public interest so to do. the Goverrlor is pleased to make the following amenduents in the nolification No.-KA.NI.-2-843lXI-9(47)117' U.P. Act-1-2017-Order-(10)-201 7 Dated: June 30, 2017, namely:- AMEND},IENT in the said notification
(i) in the Table, -
(a) against serial number 4, ir-r the entry in colulun (3), the r.vords "Central Government, State Government, Union territory, local authority or" shall be omitted;
(c) after serial number 9C and the entries relating thereto, tl-re follori,ing serial nutnber and entries shall be inserled, namely: -
(s) Governrlrent. State Government or by an entitl' registered under section 12AA of the lncome-tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration upto twenty-five thousand rupees per montlr r.nernber, plovided
(d) after serial number 10 and the entries relating thereto, ti're follou,ing selial number and entries shall be insefied, namely; -
(4)(3)(2) for boarding, lodging and maiuteuance.
(r) "9D Chapter 99
(4) (5) ity distribution utilities ion, commissioning, or br extending electricity tube rvell of the farmer l'al use.
Nil NiI"
(e) against set'ial nutrber 14, irr the entry in column (3), for the u,ords "declared tariff,, the words "l,alue of supply" sl-rall be subsliluted:
(f) against serial number 19A. in tl-re entry "2019" shall be subslituted;
(g) against serial number i98, in the entry "2019" shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following serial lumber and entries shall be insefled, namely: - "24A Heading 9967 or Heading 9985 Services b1, way of u'arehousin-q of ,",nCIJo,cst produce.
in column (5), for the figures ,,2018,,, tlie figures ir.t columu (5), for the figures ,,20 18,,, the figures
(2)
(i) afte r serial nurlber 3 i aud the entries relaling entries sliall be inserled. narnelr,: - il) (:) I ,j, thereto. the following serial numbers and ilcacing j Services b,r; Coal lVlines proviorovrdent l, und Nil Fleading I Provisions Acr. I948 (46 of t94B).
9991 Heading ] Services bl,Natioriil penii; S),sre,r.i (Nps)frusr Organisation to persons governed bi, the Coal Mines Provident Fund and Miscellaneous to its members against consideration in the form of adrninistrative fee.
{r) I (2) i (i) I t:+r I f .rd,lg-i S.*,."r r'.rpplicd b1 Ceirrrui Co, er,rrrerir S1arc
(i) after serial nunlbe r 34 and the enlries relating thereto, tlre following serial nunrber and entries shall be insetled, namel_v; -
(2) Governmenl. Union territor,v to their undefiakiugs or Public Sector Underlal<ings(pSUs) by way of 991 1 or 991 1 OI Heading 9991 (, .l
(i) 14) 991 1 guaranteeins the loans taker-r b1,,such undeftal<in-es
(4)
(t) (2) (3) "10A Heading 9954 318 I i _ __] o, I!!_' n:t, ,ltll,,9i1l ,ll:tttol',
(li) against scrial number 36A, ir-r tiie entrf in colunrn (3), after figures "36", the rvord and figures "or 40" shall be inserled:
(l) after serial number 4J and the entries relatiugthereto, the following serial nurnbet and entries shall be inseded, namely: -
(1) (2) (rl "47 A I{eading 9983 or Headir-ig 9991 Services by u,ay of licensing. registration and analysis or testing of food samplcs supplied by the Irood Safetl,' ar-rd Standalds Autholity of lndia (FSSAI) to Food Business Operators.
(rn) afler serial number 55 and the entries relating therelo, the following serial number and entries shall be inseded. namel\,: -
(1) "55A
(2) I leading 9986 Services by way of artificial insemination of livestock (othel than horses).
(n) after seriai number 65.4 and the entries relatir-rg thereto, the following serial number and entries shall be inserled" narnelv: -
(3) (4) Se.r,ces srpph;d b; ;--- St"r. Nit Governrnent to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collecl royalty on behalf of the State /ln' ^-'-'.. -." '1, ,-;,.^'..1 dispalched b), the mining lease holde rs.
ExpIanalion.- "urir-rir-rg lease holder" r.neans a person who has been granted mining lease, quarrv lease or license or othel ntineral concessior-r under the Mines ar.rd Minerals (Developn-rent and Regulation) Act, l95l (67 ol 1957).
the rules ntade thereunder or the rules made by a State Governrlent under sub-section (1) of section 15 ol the Mines and lr4ine rals (Dei,eioprrenl and Regulaliorr) Act,
Provided that at tiie end of the contract period. ERCC shall sr-rbilit an accollut to the State Govenlnent and cerlily that the arnount of rc ti!;c alC set,,'ic:s ta::
depositcd b1 rnirrinl leasc holders on royalty is more than the goods arrd selr ices tax exempted on the servicc provided b1', State Crovet't.tment to the lll{Cc o1' assignment ol right to coilect royalty and u'here such anior-rr-rt of goods and services tax paid hr nrining lease holders is less than the amount of goods and services tax exentpted, the exemption shall be restricled to such arnount as is cqual to tlie amount of goods and selvices tax paid !rl:: -lrycl3,' 9! 9 ry-"l.
I I I _,1_
(r) {2) "65B Heading 9991 or anlr slhat Lleading
(4) (5) Nil Nil",
(3) (4) (5) Nil Nil";
and the ERCC shall pay tlie difference betrveen goods and services tax exempted on the service provided by State Governtlent to the ERCC of assignment of right to collect royahy and goods and services tax paid by the rnining lease holders orr royalty.";
(o) afler serial number 7J and shall be insefted, namely: .
the entries relating thereto, the following serial number and entries Services provided by an unincorporated body or a non-profit entity registered under any law for tl-re time being in force , engaged in,-
(i) activities relaling to the welfare of industrial or aglicultural labour or farrners;
of
(ii) promotion ol trade. collmerce, industrl,, agriculture, art, science, literalure, culture, spods, education, social rvelfare, charitabie activities and protection of environuent, 1o its owl'r men-ibers againsl consideration in the fonn of membership fee upto an arnount ol one thousand rlrpees (Rs 1000/-) per rleurbel per vear.
(ii) in paragraph 3, in the Explanation, aftel clause (iii), the follou,ing clause shall be insefied, narnely:- "(iv) Iror removal of doubts, it is clarified that the Cerrtral and State E,ducational Boards shail be treated as Educational institr-rtion lor the limited purpose of'providing services by r.vay of conduct of examination to the students.".
2.'l-his notificalion shallbe deen-red 1o havc come into forcc u,ith efi-ect ll-onr 27tl'of Ju11,,2018.
By Older,
(3) (a.l.ok.Sinhal Apar N4ukhya Sachiv Heading 999s