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Amendments in the Notification No. KA.NI.-2-842/XI-9(47) /17-U.P. Act-1-2017-Order-(09)-2017: Dated: June 30, 2017

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..... on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendments in the Government 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,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following items shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, .....

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..... wasYojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan MantriAwasYojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased. 6 - (v) Composite supply of works contract as defined in clause (119) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, exclud .....

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..... rt of passengers by motor cab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including .....

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..... (3) (4) (5) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thencefo .....

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..... only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 6 - (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery services, other than (i) above. 9 - ; (viii) against serial number 34, in column (3), in item (i), after the word drama , the words or planetarium shall be inserted. 2. This notification shall be deemed to have come into force with effect from 22 nd August, 2017. By Order (Nagendra Pratap) Vishesh Sachiv. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanageme .....

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