Amendments in the notification No. KA.NI-2-836/XI-9(47)/17-U.P.Act-1-2017-Order-(06)-2017 dated 30th June, 2017. - KA.NI-2-691/XI-9(47) - Uttar Pradesh SGST

Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 In pursuance of the provision of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of Government Notification no. KA.NI-2-691/XI-9(47)/17-U.P. Act-1-2017-Order-(31)-2019, dated 01 May, 2019: NOTIFICATION No. KA.NI-2-691/XI-9(47)/17-U.P.Act-1-2017-Order-(31)-2019 Lucknow : Dated : 01 May, 2019 In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of section 15 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following further amendments in the notification No. KA.NI-2-836/XI-9(47)/17-U.P.Act-1-2017-Order-(06)-2017 dated 30 th June, 2017, namely:- In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries relating thereto in column (2), (3) and (4), the following serial number and entries shall be inserted, namely: (1) (2) (3) (4) 452Q Any chapter Supply of any goods other than capital goods and cement falling under chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an unregistered person to a promoter for construction of the project on which tax is payable by the promoter as recipient of goods under sub- section 4 of section 9 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), as prescribed in notification No. KA.NI-2-687/XI-9(47)/17-U.P.Act-1-2017-Order-(27)-2019, dated 01 May, 2019. Explanation . (i) Promoter shall have the same meaning as assigned to it in Real Estate (Regulation and Development) Act, 2016. (ii) project shall mean a real estate project (REP) or a residential real estate project (RREP); (iii) Real estate project (REP) shall have the same meaning as assigned to it in Real Estate (Regulation and Development) Act, 2016; (iv) residential real estate project (RREP) shall mean a REP in which the carpet area of the commercial apartments is not more than 15% of the total carpet area of all the apartments in the REP. . (v) This entry is to be taken to apply to all goods which satisfy the conditions prescribed herein, even though they may be covered by a more specific chapter/ heading/ sub heading or tariff item elsewhere in this notification. 9% ; 2. This notification shall be deemed to have come into force with effect from I st April, 2019. By Order, (Alok Sinha) Apar Mukhya Sachiv