Power to grant exemption from tax - amendment in notification No.ka.Ni.-2-1823/xi-9(47)/17-u.p. Act-1-2017-order-(89)-2017, dated 4-12-2017. - NO. KA.NI.2-396/XI-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2 NOTIFICATION NO. KA.NI.2-396/XI-9(47)/17-UP ACT-1 2017-ORDER - (117)-2018, Lucknow : Dated : 7-3-2018 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)(hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act and section 21 of Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, makes the following amendments in the Notification No.KA.NL-2-1823/XI-9(47)/17-U.P.Act-1-2017-Order-(89)-2017 dated 04-12-2017, namely:- AMENDMENT In the said notification, - 1) in the Table,- (a) against serial number 1, - (i) in column (2), for the entry, the following entry shall be substituted, namely:- Public funded research institution or a University or an Indian Institute of Technology or Indian Institute of Science, Bangalore or a Regional Engineering College, other than a hospital ; (ii) in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- Explanation 2. - For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017 .