TMI BlogNotifies the state tax on the Intra-state supplies of goods or servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... ed : 28 May, 2019 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017) (herein after referred to as the said Act ), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that the central tax, on the intra-State supply of goods or services or both as specified in column (1) of the Table below, shall be levied at the rate specified in the corresponding entry in column (2), subject to the conditions as specified in the corresponding entry in column (3) of the said table below, namely:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the corresponding entry in column (2) of the said annexure. 2. Where more than one registered person are having the same Permanent account Number, issued under the Income Tax Act, 1961(43 of 1961), central tax on supplies by all such registered persons is paid at the rate specified in column (2) under this notification. 3. The registered person shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax. 4. The registered person shall issue, instead of tax invoice, a bill of supply as referred to in clause (c) of sub-section (3) of section 31 of the said Act with particulars as prescribed in rule 49 of Central Goods and Service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... day of April of a financial year to the date from which he becomes liable for registration under the Act. ANNEXURE Sl. No. Tariff item, sub-heading, heading or Chapter Description (1) (2) (3) 1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa. 2 2106 90 20 Pan masala 3 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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