Uttar Pradesh Shasan Sansthagat Vitta, Kar Evarn l{ibandhan 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 notification No.-KA.NL- 2-18811X1-9(47)117-U.P.Act-1-2017-Order-(140)-2018 dated September 25,2018.
NOTIFICATIO}{ No. -l(A.Ni. -2- 1 8 8 1 lXl-9 (47 ) I 1 7-U.l'}.Act -1 -20 17 -Order-( 1 40)-20 1 8 Lucklou,: Dated: September 25, 2018 In exercise of the po\\/ers conferred b1, sub-section (1) of section 9 of the Uttar Pradesh Goods and Sen,ices Tax Act, 2077 (U.P. Act no. \ of 2017), on the recommendarions of the Council. thc Governor is pleased to herebi make the following amendrnents in the notification No.-KA.NL-2-836/XI -9(47)117-U.P.Act- 1-201'/ -Order-(06)-201 7 Dated: June 30. 2017 , nameiv:- AMEl\I}ME]\T In the said notification, - (A) in Schedr-rle 1 - 25%,
(i) aiier S. No. 102 and the entries relating thereto, the lbllorving serial number and the enlries shall be irlserted- naneh,:- in S. No. 123- for cnlries in columns (2) and (3), tire foilowing entries shall be substituted. naurcll :- ..rti a
(ii) (Except 251s 12 10, 2s15 1220, 2515 12 90) or 6802 Ecaussine and other calcareous monumental or building stone alabaster fother than marble and travertine l. other than mirror polished stone which is ready to Lrse";
I I I I -l after S. No. 170 and thc entrics relatils the entries shall be inserted. namciy':- thereto, the foilowing serial number and T I
(iii) [5_', grade phosphoric acid";
"102 A 12:07 I Uih,:ialcohoi supplicd ro Oil Marketing ies for blending with motor spirit in S. No. 215. ir,'-ht -_.-eth or:qlpost pr,li I-iLr at lhe end:
(v) in S. No. 2i9.Cor the entry in column (3). the e.xrv "Coit 3r-61s, matting, floor covering anci ha'n(oom durries"' shali be substituted;
(r,i) in S. No. 219-{. icr tk< entlv in column (3), the enq'y "ali goods" shall Lc substituted;
(vii) in S. No. 22). lor e,rries in coillnni'r2).and (3). the follo*'inqentries sirail be substituted, nat-tte1r' : - [41t.1. "1]pp"*f ut O ctott'tirrg t'*.ttories or capAopi, I i fnlu.O or crocheted, of sale value not exceeding Rs i (r,iii)
(ix) entr,v in coii'rrri-r (.11. ,n* cornfiHt ir;6C't''Arldr *' iL+cll;:r1'ulB *3ir in unit container and h,earinp a bra;-.v;l rii-,fi*,iii'' ,'l::lit L"t iaserted in S. No. 225, in coluun (3), for 1he figure "500" the figure "1000" shall be subsriturcd;
in S. No. 264. for the entr1, in coiutnn (3). tlte .,rrr1 "Bio,rrass briquettes or solid bio fuel pellets". shal1 be substituted:
{Ii,Lirr Schecluie II-60 , -
(i) S. hlo. 5'iB and the entries relating thereto sha1l be omitted;
(ii) after S. Nq, 95 and the enlries relating thereto, the follou,ing serial number and the entrjes shalJ l.e irisciied. nanrelr,: -
(iii) in S. No. 146, in the entry in coiumn (3), the words "except the iten'rs covered in 219 in Schedule I". shall be inserled at the end;
(iv) S. No. 147 and the entries relating thereto shall bc omitted;
(v) after S. No. 185 and the entries relaling thereto, the follou'ing serial number and the entries shall bc inserted, nameh': - (r,i) for S. No. 195A and the entries relating tirereto, the follorving serial numbers and the entries shall be substituted, namcly: - I I I I I Xorrl.r f"i drip;i,gr1l-, .quip*ort * noirl"t195AA for sprinklers";
"61 or 650ior
650sl.
I 8420 Hand operatcd nrbbcr roller Bamboo tlooring":
"1 85A 7419 99 30 Brass Kerosene Pressure Stove":
:;itsA 8424 d F=.
l,'3 I i (vii) ,1l:*,*;?,'r:",i,'l:;]ffiJf;a1ing therelo, rrre roliowing seriar number an( l, t_5_]:T:
I t'"" ,11,:AilG&Tlff;Hffilf inglirereto,therolrowingseriarnumberand I [35-l*1--ctYa_-- I
(ix) :H;*.:',',*[:"ries in co]umns (2) andt"' n* ,"',"-*;;"-,;l I ww;larnds= I I t" in S' l"lo' 25' incolut,, (3), alter the words, "of any srrengrrr,,. trre brackers and J ,,,. il::i,;j'Tl:;,T:uiii;"T::1,:::piied 'Io "; ;;;g cornpanies for biending wi,h I t"' ,,.1.'l,i;,f;;?, f:i,Hff'f,'jJ:fting tirereto' the rorowing seriar nurnbers and I I r 5rA | :zos _i pui,ir.i;,,d ilili,h", (*;ird*rs;rrreG_r,,j I / / I lacquers) based on synthctic porymers or ciremi.uliy /I / I I modified natural 0",r,,..r, aispersed ",.
o,r.",r.i,il / I t' , i.^; .
;11il;itJ'ffrncdiutn: soiutions as dcnned in I' I I I szn- -ll:oq -_ _ /r;*f ,,4,;;,,i,ii.*;ii,dil;"d;rG, __l | / li:,{iJffi,;l,l:lyr:lli:i:i*l:.*;,tr/ I I - -_ / lanaqueottstttcclium ..rrJvrvlL i | ;
sJcl=,0 - -f o,G p;i,, ":.r "ioirr,., o,*ruoi,ry .i,u,nJ. -_-i I ,,, 1 =_ L , i;Tt;;:il:"i;T;ffi:fi::#;;;:;'*.,,, i| fiiis un.i" -ffiois+a ,iio t1i. i,rrr-[* ;rrirrsllroeto, iri.; roiio*r,rfr;r;j il,rb;jo I enlr.ics shall hc irrscrrcd. ,r,r.t,l_- I I I I Vehicles', Glaziers' putly, grafting putty, resin cements, caulking compounds and other mastics; painters, fillings: non- refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like',;
in S. No. 137, in column (3), afler the words, "or end-jointed', the brackets and rvords, "fother than bamboo flooring]" shail be added:
in S. No. 1778., in coiuml (3), the words "except the items covered in Sl. No. 123 in Schedule I", shall be inserled at the end:
3214
(iv)
(v)
(vi) in s" No. 253, for the entry in coiumn (3), the entry .,other articles of copper fother tiran Brass I{erosene pressure Srove]" shall be substituted;
(vii) after S. No. 319 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: , n.ftlg.*t-=, fi".r*. ;"d ;h* r.fr-ig.r^tng ;19A 841 8 fi'eezing equipment, electric or other; heat purnps other than air conditioning machines of heading 8415";
(viii) in S. No. 321,for thc enrr1, in column (3), the machines, otirel than lor metals or glass, and .,i,ur:L\t 1iiirt,,-j'\,,I- I l .\,liili .l)L lL!lj:ltii.lt(.1,- entry "Calendering or other rolling c),linders therefor [other than Hand
(ix) after S. No.341 and the entries relating thereto, the follou,ing serial number and ihe enlries shall be inserted, namely:- W--I H"., *1* I d;;Cr"drl,{p" I i ] inciudin8 rnachines whichI _ __t_ ___ , rvashing rnachines, both wash and dr1"' ;
I i l I I
(x) after S. No, 376A and and the entries shall be ,,376AA 376,\B the entries relating thereto, the followi*g serial numbers inserted, nameiy:- Electro-mechanical domestic appliances. with selfcontained electric motor. other than \racuum *z/'e 8s09 .1:gl.rr of heading 8508 lother rhan wer grinder 8507 60 00 Lithium-ion Batteries 8508 Vacuum cleaners consisting of stone as a grinderl Shaver-s, hail clippers and irair-removing appliances, with self-contained electric motor";
(xi) after S. No. 378 the entries shall (xir,; alter S. No. 402 the entries shall and the entries relating bc insclted, nanicll :- thereto, the follow'ing serial number and Electric instanlaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers;
eiectric smoothing irons; other electro-thermic applianccs of a kind used for domestic purposes:
electric heating resistors, other than those of heading 8545" ;
after S. No. 3838 and the entries relating thereto, the following serial number and the entries shall be inserled, namely:- television) after S. No.401 and the entries relating thereto, the following serial number and the entries shal1 be inserted, namely:- s p e ci ii p"r p " i.,"oto.l" i-, i.r. iFtrr* trr"tim" *--l l principally dcsigned for thc transport of persons or ] goods (for exarnple. breakdorvn lorries, clane lorries, fire fighting vehicles, concrete-mixer iorries, road sweeper lorries, spraying lorries, mobile u,'orkshops, mobile radiological unit)" ;
Television set (iircluding screen sizc not exceedins LCD or LED 68 cm";
I ___-l and the cnlries relating therelo, 1he bc insertcd. narnclr :- foliowing serial number and 85i0 :'101A 8705
(v)
(ri)
(vii)
(viii)
(ix)
(x)
(ri) S. Nos. 140, t41 , 142 and tlre entries relatir:rg tl.iereto, shall be omitted;
S.No.]46andtheeritricsrelatingthelcto'shalibeorrritted;
in S. No. 154. for the b,ackets. wot'ds and figures "lother than computer monitors erceeding 20 inchcs and set top box for teievision]", the brackets' words' flgures letters ,,[other tlru., "on]puter monitors not exceeding 20 inches' set top box television and l'elevision set (including LCD and LED television) of screen size exceeding 68 cm]" shall be sr-rbstituled;
S. No. l6l andthe enlries relating thereto' shall be ornitted;
S"No,lTlandtheentriesrelatingthereto,shallbeomitted;
S. No. 175 and the enlries relating thereto' s1ia1l be omitted;
S. No. 224 andthe entries rclating thereto' shall be omitted' 'fhis notification shall be deemecl to have come into force on the27t]' July' 2018' not and for not
2.
B)'Order' ,XW ,.:r(-)l''- :itli .-1, Anar Mul'lit a Sachirh' U-/ "4021' (xr'1 alier S. No. 403 thc entries sha1l and tl-rc cntdcs relating thereto, bc inscrted. natlcll :- wnirii .r.' i.rf-prot ii;a;"t a,n;d "^iilt'ftfi or handling ecluipment, of the type used in factories, warehouscs, doch areas or airports lbr short distance transport ofgoods; tractors ofthe type uscd ou railway station platforrns; parts of the foregoing vehicles" ;
the lbllorving scrial number and "a t.*l-tmitens; otner vehicles, not aily propelled: parts thereof Iother tha ing or self-unloading trailers for 'ai purposes, and I{and propelled vehi' I carts, rickshaws and the like): anima hiclcs l" ;
rrrt"*i"a mechanicail' Self-loading agliculturai I (e.g. hand ca drar.l,n vehic ;-l I icles I 'al1 - --l (x'i) in S. No. 446,{or entries in columns (2) and (3), the follorving entries shall be sub stituted, namel,v : - | -gaot 20 oo -IP*tr oi rfia. Att"*^'"llers' :
] L I i t (xyii) aiter S. No. 449A ancl the entries reiating thcrcto. the follou'ing serial nulnber and the entries shall be iuserted, namely:- nt sprays and similar toilet sprays, and unts and heads therefor; pou'der-puffs and ds for tire application of cosmetics or toiiet ralicins":
(D) in Schedule-IV-14%,
(i) (i i)
(iii) (1v) S. Nos. 20,21,22,24 and the entries rclating thereto, sirall be ornitted;
S. No. 120, and the entries relating therelo, shall be omitted;
S. No. 130, and the entries relating thereto, sl'ra1l be omitted:
in S.No. l39,for the entr:y in column (3). thc entry "lilectric accumulators, including separators therefor, whether or no1 rcctarlgulal (including square) other than Lithiurnion battery" shall be subslituted,
1z.49AA