jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&162 ¼d&2½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1346@X;kjg-2&23-9¼47½-17-Vh0lh0 237-m0iz0vf/k0-1-2017-vkns'k ¼294½-2023 y[kuÅ] 10 vDVwcj] 2023
vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 9 dh mi/kkjk ¼1½ v©j /kkjk 15 dh mi/kkjk ¼5½ }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn dh flQkfj'kksa ij] ,rn~}kjk vf/klwpuk la[;k d0fu0-2&836@X;kjg-9¼47½-17-m0iz0vf/k0-1-2017-vkns'k ¼06½- 2017] fnukad 30 twu] 2017 esa vxzrj fuEufyf[kr la"k¨/ku djrh gSa] vFkkZr~%&
mDr vf/klwpuk esa]
¼i½ vuqlwph IV esa&
¼d½ Øe la[;k 227 v©j mlls lacaf/kr çfof'V;¨a ds i"pkr] fuEufyf[kr Øe la[;k v©j çfof'V;ka c<+k nh tk;sxh] vFkkZr%&
| ¼1½ | ¼2½ | ¼3½ |
| ^^227d | d¨bZ Hkh v/;k; | ^^fofufnZ'V vuq;¨T; nkos** % dsUnzh; eky ,oa lsokdj vf/kfu;e] 2017 dh /kkjk 2 ¼102 d½ es ;Fkk&ifjHkkf'kr ^^fofufnZ'V vuq;¨T; nkos** a ¼i½ nkao yxkus( |
| ¼1½ | ¼2½ | ¼3½ |
| ¼ ii½ dSflu¨( ¼ iii½ n~;wrØhM+k( ¼ iv½ ?kqM+n©M+( ¼ v½ ykVjh( ;k ¼ vi½ vkWuykbu /kuh; xse [ksyuk] esa varoZfyr ;k muds ek/;e ls vuq;¨T; nkok ls gSA**( |
¼[k½ Øe la[;k 228 v©j 229 v©j mlls lacaf/kr çfof'V;k¡ fudky nh tk;saxhA
¼ii½ Li'Vhdj.k esa] [kaM ¼ iv½ ds i"pkr] fuEufyf[kr [kaM c<+k fn;k tk;sxk] vFkkZr~%&
^^¼v½ bl vf/klwpuk esa ç;qDr v©j vifjHkkf'kr fdUrq mRrj çns"k eky v©j lsok dj vf/kfu;e] 2017 ¼mRrj çns"k vf/kfu;e la[;k 1 lu~ 2017½] ,dhd`r eky v©j lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 13 lu~ 2017½ v©j la?k jkT; {ks= eky v©j lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 14 lu~ 2017½ esa ifjHkkf'kr "kCn¨a v©j in¨a ds ogh vFkZ g¨axs t¨ mu vf/kfu;e¨a esa muds fy;s leuqnsf"kr fd;s x, gSaA**
2&;g vf/klwpuk fnukad 1 vDVwcj] 2023 ls ço`Rr gqbZ le>h tk;sxhA
vkKk ls]
fufru jes'k xksd.kZ] vij eq[; lfpoA
———
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. 1346@XI-2–23-9¼47½-17-T.C.237-U.P. Act-1-2017-Order ¼294½-2023, dated October 10, 2023 :
No. 1346@XI-2–23-9¼47½-17-T.C.237-U.P. Act-1-2017-Order ¼294½-2023
Dated Lucknow, October 10, 2023
IN exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 further amendments in notification no. KA.NI.-2-836/XI-9(47)-17-U.P. Act-1-2017-Order (06)-2017, dated June 30, 2017, namely:-
In the said notification,
(i) in Schedule IV-
(a) after S. No. 227 and the entries related thereto, the following S. No. and entries shall be inserted, namely:-
mRrj izns'k vlk/kkj.k xtV] 10 vDVwcj] 2023 3| (1) | (2) | (3) |
| "227A | Any Chapter | Specified actionable claim; Explanation: "specified actionable claim" as defined in section 2(102A) of the CGST Act, 2017 means the actionable claim involved in or by way of- (i) betting; (ii) casinos; (iii) gambling; (iv) horse racing; (v) lottery; or (vi) online money gaming;" |
(b) S. no. 228 and 229 and the entries relating thereto shall be omitted.
(ii) in the Explanation, after clause (iv), the following clause shall be inserted, namely:-
"(v) The words and expressions used and not defined in this notification, but defined in the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Integrated Goods and Services Tax Act, 2017 (Act no. 13 of 2017) and the Union Territory Goods and Services Tax Act, 2017 (Act no. 14 of 2017), shall have the same meanings as assigned to them in those Acts."
2. This notification shall be deemed to have come into force with effect from the 1st day of October, 2023.
By order,
NITIN RAMESH GOKARN,
Apar Mukhya Sachiv.