Uttar Pradesh Goods and Services Tax (Fourty Second Amendment) Rules, 2020 - 791/XI-2-20-9(42)-17-U.P. G.S.T. Rules-2017-Order(142)-2020 - Uttar Pradesh SGST

Uttar Pradesh Shasan Rajya kar 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. 791/XI-2-20-9(42)-17-U.P. G.S.T. Rules-2017-Order(142)-2020, dated September 4, 2020: No. . 791/XI-2-20-9(42)-17-U.P. G.S.T. Rules-2017-Order(142)-2020 Dated Lucknow, September 4, 2020 IN exercise of the powers conferred by section 164 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 rules further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely :- UTTAR PRADESH GOODS AND SERVICES TAX (FOURTY SECOND AMENDMENT) RULES, 2020 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (Fourty Second Amendment) Rules, 2020. (2) They shall be deemed to have come into force with effect from 1st April, 2020. Amendment of rule 7 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017 in rule 7, for the Table, the following Table shall be substituted, namely :- Table Sl. No. Section under which composition levy is opted Category of registered persons Rate of tax (1) (2) (3) (4) 1 Sub-sections (1) and (2) of section 10 Manufacturers, other than manufacturers of such goods as may be notified by the Government half per cent of the turnover in the State 2 Sub-sections (1) and (2) of section 10 Suppliers making supplies referred to in clause (b) of paregraph 6 of Schedule II two and a half per cent of the turnover in the State 3 Sub-sections (1) and (2) of section 10 Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10 half per cent of the turnover of taxable supplies of goods and services in the State 4 Sub-section (2A) of section 10 Registered persons not eligible under the composition levy under subsections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10 three per cent of the turnover of supplies of goods and services in the State. By order, ALOK SINHA, Apar Mukhya Sachiv