Amendment in Notification No. KA.NI.-2-837/XI-9(47)/17 dated 30 June 2017Amendment in Notification No. KA.NI.-2-837/XI-9(47)/17 dated 30 June 2017 - KA. NI-2-1667/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION No. KA. NI-2-1667/XI-9(47)/17-U.P. Act-1-2017-Order(75)-2017 Lucknow : Dated : November 16, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council, is pleased to make the following amendments in the notification no. KA.NI.-2-837/XI-9(47)/17 - U.P. Act-1-2017-Order-(07)2017 Dated: June 30, 2017, as amended from time to time, namely:- In the said notification,- (A) in the Schedule,- (i) after serial no. 122 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - 122A 4907 Duty Credit Scrips ; (ii) after serial no. 149 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 150 - Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants ; (B) in the Explanation , after clause (v), the following clause shall be inserted, namely:- (vi) The expression Government Entity shall mean an authority or a board or any other body including a society, trust, corporation, which is: (a) set up by an Act of Parliament or State Legislature; or (b) established by any Government, with 90 percent or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State government, Union territory or a local authority. (C) in ANNEXURE l, after point (b), the following proviso shall be inserted Provided that if the person having an actionable claim or enforceable right on a brand name and the person undertaking packing of such goods in unit containers are two different persons, then the person having an actionable claim or enforceable right on a brand name shall file an affidavit to that effect with the jurisdictional Commissioner of Central tax of the person undertaking packing of such goods that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and he has authorized the person [undertaking packing of such goods in unit containers bearing said brand name] to print on such unit containers in indelible ink, both in English and the local language, that in respect of such brand name he [the person owning the brand name] is voluntarily foregoing the actionable claim or enforceable right voluntarily on such brand name. This notification shall be deemed to have come into force on 13 th day of October, 2017. By Order (Rajendra Kumar Tiwari) Apar Mukhya Sachiv