Amendment in Notification No. 1182/XI-2–24-9(47)-17-T.C.-261-U.P.Act-1-2017-Order(323)-2024, dated October 9, 2024 - 1182/XI-2–24-9(47)-17-T.C.-261-U.P.Act-1-2017-Order(323)-2024 - 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. 1182/XI-2 24-9(47)-17-T.C.-261-U.P.Act-1-2017-Order(323)-2024, dated October 9, 2024: No. 1182/XI-2 24-9(47)-17-T.C.-261-U.P.Act-1-2017-Order(323)-2024 Dated Lucknow, October 9, 2024 IN exercise of the powers conferred by sub-section (1), sub-sections (3) and (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, 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 :- AMENDMENT In the aforesaid notification in the table, against serial number 8,- (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely :- (3) (4) (5) (ivb) Transportation of passengers, with or without accompanied baggage, by air, in a helicopter on seat share basis. 2.5 Provided that credit of input tax charged on good used in supplying the service has not been taken. [Please refer to clause (vi) of paragraph 4 relating to Explanation]. . (ii) in column (3), in item (vii), after the brackets and figures (iva), , the brackets and figures (ivb), shall be inserted. 2. This notification shall come into force with effect from the 10th day of October, 2024. By order, M. DEVARAJ, Pramukh Sachiv.