Amendment in Notification no. KA.NI-2-855/XI-9(47)/17-U.P. Act-1-2017-Order-(22)-2017 dated the 30th June, 2017 - KA.NI-2-1531/XI-2-9(47)/17 - Uttar Pradesh SGST

Uttar Pradesh Shasan State Tax Section-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-2-1531/XI-2-9(47)/17-U.P. Act-1-2017-Order-(78)-2019, dated 13 December, 2019: NOTIFICATION KA.NI-2-1531/XI-2-9(47)/17-U.P. Act-1-2017-Order-(78)-2019 Lucknow : Dated : 13 December, 2019 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), the Governor, on the recommendations of the Council, hereby makes the following amendment in Notification no. KA.NI-2-855/XI-9(47)/17-U.P. Act-1-2017-Order-(22)-2017 dated the 30 th June, 2017, namely:- Amendment In the said notification,- (i) in the TABLE, against S. No. l, in column (3), after item (5), the following item shall be inserted, namely: - (6) Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP) ; (ii) in the ANNEXURE, against Condition No. I, in clause (e), the following proviso shall be inserted, namely: Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are non-serviceable and have been mutilated before disposal. . 2. This notification shall be deemed to have come into force with effect from 1 st October, 2019. By Order, (AIok Sinha) Apar Mukhya Sachiv