Amendment in Notification No. KA.NI.-2-842/XI-9(47)/17-U.P.Act-1-2017-Order-(09)-2017 dated June 30, 2017 - 1426/XI-2–23-9(47)-17-T.C. 240-U.P. Act-1-2017-Order (305)-2023 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya kar Anubhag-2 IN pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government notification no. 1426/XI-2 23-9(47)-17-T.C. 240-U.P. Act-1-2017-Order (305)-2023, dated November 6, 2023: No. 1426/XI-2 23-9(47)-17-T.C. 240-U.P. Act-1-2017-Order (305)-2023 Dated Lucknow, November 6, 2023 In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in notification no. KA.NI.-2-842/XI-9(47)/17-U.P.Act-1-2017-Order-(09)-2017 dated June 30, 2017, namely:- In the aforesaid notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B central tax at the rate of 6% (Rs. 48). If B charges A central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, the following condition shall be inserted, namely:- Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration : A engages B for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. B , for supplying the said service, hires a motor cab with operator from C for Rs. 800. C charges B central tax at the rate of 6% (Rs. 48). If B charges A central tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by C only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48. ; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words totalisator or a license to , the words licensing a shall be substituted; (b) in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services,- (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023 By order, NITIN RAMESH GOKARN, Apar Mukhya Sachiv.