Øe-la[;k&211 ¼d&8½
jftLVªs'ku uEcj&,lå,låihå@,yå MCywå@,uåihå&91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼mŸkj çns'k fo/kku e.My ds fo/ks;d½
mRrj izns'k
&&&&&&&
la[;k 2302@fo0l0@lalnh;@115¼laa ½-2023
y[kuÅ] 29 uoEcj] 2023
&&&&&&&
vf/klwpuk
mRrj izns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ fo/ks;d] 2023] tks mRrj izns'k fo/kku lHkk ds fnukad 29 uoEcj] 2023 ds mios'ku esa iqj%LFkkfir fd;k x;k] mRrj izns'k fo/kku lHkk dh izfØ;k rFkk dk;Z&lapkyu fu;ekoyh] 2023 ds fu;e 126 ds vUrxZr ,rn~}kjk izdkf'kr fd;k tkrk gSA
mRrj çns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ fo/ks;d] 2023
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 dk vxzrj la'kks/ku djus ds fy;s
fo/ks;d
Hkkjr x.kjkT; ds pkSgRrjosa o"kZ esa ,rn~}kjk fuEufyf[kr vf/kfu;e cuk;k
tkrk gS %&
1&¼1½ ;g vf/kfu;e mÙkj çns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ vf/kfu;e] laf{kIr uke vkSj çkjEHk
2023 dgk tk;sxkA
¼2½ ;g rkjh[k 1 vDVwcj] 2023 ls izo`Rr gqvk le>k tk;sxkA 2 mRrj izns'k vlk/kkj.k xtV] 20 fnlEcj] 2023 /kkjk 2 dk la'k¨/ku 2&mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼ftls vkxs ^^ewy vf/kfu;e^^ dgk x;k gS½ dh /kkjk 2 esa] &
¼d½ [kaM ¼80½ ds i'pkr~ fuEufyf[kr [kaM c<+k fn;s tk,axs] vFkkZr~ %&
¼80d½ ^^v'uykbu xse [ksyuk^^ ls baVjusV ;k bySDVª'fud usVodZ ij xse dh çLFkkiuk vfHkçsr gS vkSj blds varxZr v'uykbu /kuh; xse [ksyuk Hkh gS(
¼80[k½ ^^v'uykbu /kuh; xse [ksyuk^^ ls ,slk v'uykbu xse [ksyuk vfHkçsr gS] ftlesa f[kykM+h fdlh vk;kstu esa] ftlesa xse] Ldhe] çfrLi/kkZ ;k dksbZ vU;
fØ;kdyki ;k çfØ;k Hkh gS] /ku ;k /ku ds ewY;] ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gSa] dks thrus dh çR;k'kk esa] /ku ;k /ku ds ewY; dk lank; ;k tek djrk gS] ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gaS] pkgs bldk ifj.kke ;k fu"iknu dkS'ky] volj ;k nksuksa ij vk/kkfjr gks ;k ugha] rFkk pkgs og rRle; ço`Ùk fdlh vU; fof/k ds v/khu vuqKs; gks ;k ugha(
¼[k½ [kaM ¼102½ ds i'pkr~ fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZr~ %&
^^¼102d½ ^^fofufnZ"V vuq;ksT; nkos^^ ls]&
¼i½ nkao yxkus(
¼ii½ dSfluks(
¼iii½ |wrØhM+k(
¼iv½ ?kqM+nkSM+(
¼v½ ykVjh( ;k
¼vi½ v'uykbu /kuh; xse [ksyuk(**
esa varoZfyr ;k muds ek/;e ls vuq;ksT; nkok vfHkçsr gSA
¼x½ [kaM ¼105½ esa] var esa] fuEufyf[kr ijarqd c<+k fn;k tk,xk] vFkkZr~ %& Þijarq ;g fd dksbZ O;fä] tks çR;{k ;k vçR;{k :i ls] fofufnZ"V vuq;ksT; nkoksa dh iwfrZ dh O;oLFkk ;k Bgjko djrk gS] ftlds varxZr og O;fä Hkh gS] tks ,slh iwfrZ ds fy, fMftVy ;k bySDVª'fud IysVQkeZ dk Lokeh gS ;k mldk çpkyu ;k çca/ku djrk gS] ,sls vuq;ksT; nkoksa dk iwfrZdkj le>k tk,xk] pkgs ,sls vuq;ksT; nkos] mlds }kjk ;k mlds ek/;e ls iwfrZ fd, tkrs gksa vkSj pkgs ,sls vuq;ksT; nkoksa dh iwfrZ ds fy, /ku ;k /ku ds ewY;] ftlds varxZr vkHkklh fMftVy vkfLr;ka Hkh gaS] esa çfrQy] mldks ;k mlds ek/;e ls lanÙk ;k lwfpr fd, tkrs gSa ;k fdlh Hkh jhfr esa mldks fn, tkrs gSa vkSj bl vf/kfu;e ds lHkh mica/k fofufnZ"V vuq;ksT; nkoksa ds ,sls iwfrZdkj ij ykxw gksaxs] ekuks og ,sls vuq;ksT; nkoksa dh iwfrZ djus ds laca/k esa dj dk lank;
djus ds fy, nk;h iwfrZnkrk gks A^^
¼?k½ [kaM ¼117½ ds i'pkr~ fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZRk%&
^^¼117d½ ^^vkHkklh fMftVy vkfLr^^ dk ogh vFkZ gksxk] tks vk;dj vf/kfu;e] 1961 dh /kkjk 2 ds [kaM ¼47d½ esa mlds fy, leuqnsf'kr gS**A
/kkjk 24 dk la'k¨/ku 3&ewy vf/kfu;e dh /kkjk 24 esa]&
¼d½ [kaM ¼xi½ esa] var esa vkus okyk 'kCn ^^vkSj^^ fudky fn;k tk,xk(
¼[k½ [kaM ¼xi½ ds i'pkRk] fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZr~%&
^^¼xid½ Hkkjr ls ckgj fdlh LFkku ls] Hkkjr esa fdlh O;fä dks
v'uykbu /kuh; xse [ksyus dh iwfrZ djus okyk çR;sd O;fä( vkSj^^A mRrj izns'k vlk/kkj.k xtV] 20 fnlEcj] 2023 3 4&ewy vf/kfu;e esa] vuqlwph 3 esa] iSjk 6 esa 'kCn ^^ykVjh] nkao vkSj |wr^^ ds vuqlwph 3 dk la'kks/ku
LFkku ij] 'kCn ^^fofufnZ"V vuq;ksT; nkoksa^^ j[k fn;s tk,axs A
laØe.kdkyhu 5&bl vf/kfu;e ds v/khu fd, x, la'kks/ku] nkao yxkus] dSfluks] |wrØhM+k]
mica/k
?kqM+nkSM+] ykVjh ;k v'uykbu xse [ksyus dks çfrf"k)] fucaZf/kr ;k fofu;fer djus dk
mica/k djus okyh rRle; ço`Ùk fdlh vU; fof/k ds mica/kksa ij çfrdwy çHkko ugha
MkysaxsA
mRrj izns'k
6&¼1½ mRrj izns'k eky vksj lsok dj ¼f}rh; la'kks/ku½
v/;kns'k la[;k 16 fujlu vkSj o;ko`fRr
v/;kns'k] 2023 ,rn~}kjk fujflr fd;k tkrk gSA
lu~ 2023
¼2½ ,sls fujlu ds gksrs gq, Hkh mi/kkjk ¼1½ esa fufnZ"V
v/;kns'k }kjk ;Fkk la'kksf/kr ewy vf/kfu;e ds mica/kksa ds v/khu d`r
dksbZ dk;Z ;k dh x;h dksbZ dk;Zokgh] bl vf/kfu;e }kjk ;Fkk
la'kksf/kr ewy vf/kfu;e ds lg izR;FkhZ mica/kksa ds v/khu d`r ;k dh
x;h le>h tk;sxh ekuksa bl vf/kfu;e ds mica/k lHkh lkjoku le;ksa
esa izo`Rr FksA
&&&&&
mn~ns'; vkSj dkj.k
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj izns'k vf/kfu;e la[;k 1 lu~ 2017½] ftls vkxs ^^mDr vf/kfu;e** dgk x;k gS] mRrj izns'k jkT; }kjk eky ;k lsok,a ;k nksuksa dh vUrjkZT;h; iwfrZ ij dj ds mn~xzg.k rFkk laxzg.k vkSj mlls lEcfU/kr ;k vkuq"kkafxd ekeyksa dk mica/k djus ds fy;s vf/kfu;fer fd;k x;k gSA
Hkkjr dk lafo/kku ds vuqPNsn 246d¼1½ ds mica/kksa ds vuqlkj] laln vkSj jkT; fo/kku e.My] nksuksa dks eky vkSj lsok dj vf/kjksfir djus ds fy, fof/k cukus dh 'kfDr gSA th,lVh ifj"kn dh flQkfj'k ij] dsUæh; eky vkSj lsok dj ¼la'kks/ku½ vf/kfu;e] 2023 ¼vf/kfu;e la[;k 30 lu~ 2023½ }kjk dsUæh; eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 12 lu~ 2017½ esa dfri; la'kks/ku fd, x,] ftls laln }kjk vf/kfu;fer fd;k x;k vkSj bls 18 vxLr] 2023 dks jk"Vªifr dh lgefr izkIr gqbZA
mi;qZDr ds n`f"Vxr dsUæh; vf/kfu;e ,oa jkT; vf/kfu;e esa ,d:irk cuk;s j[kus dh n`f"V ls] jkT; Lrj ij Hkh dsUæh; eky vkSj lsok dj vf/kfu;e] 2017 esas fd;s x;s la'kks/kuksa dks lfEefyr djus gsrq mDr vf/kfu;e esa la'kks/ku djus dk fofu'p; fd;k x;kA
pw¡fd] jkT; fo/kku e.My l= esa ugha Fkk vkSj iwoksZDr fofu'p; dks dk;kZfUor fd;s tkus gsrq rqjar fo/kk;h dkjZokbZ vko';d Fkh] vr% jkT;iky }kjk fnukad 30 flrEcj] 2023 dks mRrj izns'k eky vkSj lsok dj ¼f}rh; la'kks/ku½ v/;kns'k] 2023 ¼mRrj izns'k v/;kns'k la[;k 16 lu~ 2023½ iz[;kfir fd;k x;kA
;g fo/ks;d] iwoksZDr v/;kns'k dks izfrLFkkfir djus ds fy, iqj%LFkkfir fd;k tkrk gSA
;ksxh vkfnR;ukFk] eq[; ea=hA 4 mRrj izns'k vlk/kkj.k xtV] 20 fnlEcj] 2023
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 /kkjk 24 1[24] dfri; ekeyksa esa jftLVªhdj.k]&/kkjk 22 dh mi/kkjk ¼1½ esa varfoZ"V fdlh ckr ds gksrs gq;s Hkh] O;fDr;ksa ds fuEufyf[kr izoxksZa dks bl vf/kfu;e ds v/khu jftLVªh—r gksuk visf{kr gksxk]&
x x x x x x x x
¼xi½ jftLVªh—r O;fDr ls fHkUu] izR;sd O;fDr tks Hkkjr ls ckgj ds LFkku ls vkWuykbu lwpuk vkSj MkVk vk/kkfjr igq¡p ;k lq/kkj lsokvksa Hkkjr esa fdlh O;fDr dh iwfrZ djrk gS(
vuqlwph&3 vuqlwph&3
[/kkjk 7]
* * * * * * * * *
6&ykVjh] nkao vkSj |wr ls fHkUu vuq;ksT; nkosA
vkKk ls] iznhi dqekj nqcs] izeq[k lfpoA
&&&&&&
UTTAR PRADESH SARKAR SANSADIYA KARYA ANUBHAG-1 ——— No. 1180/XC-S-1–23-15S-2023 Dated Lucknow, December 20, 2023 ———
IN pursuance of the provisions of clause (3) of Article 348 of the Constitution, the Governor is pleased to order the publication of the following English translation of the "Uttar Pradesh Maal Aur Seva Kar (Dwitiya Sanshodhan) Vidheyak, 2023" introduced in the Uttar Pradesh Legislative Assembly on November 29, 2023.
THE UTTAR PRADESH GOODS AND SERVICES TAX
(SECOND AMENDMENT) BILL, 2023
A
BILL
further to amend the Uttar Pradesh Goods and Services Tax Act, 2017.
IT IS HEREBY enacted in the Seventy-fourth Year of the Republic of India
as follows :-
1. (1) This Act may be called the Uttar Pradesh Goods and Services Tax Short title and commencement
(Second Amendment) Act, 2023.
(2) It shall be deemed to have come into force with effect from the 1st day of
October, 2023.
mRrj izns'k vlk/kkj.k xtV] 20 fnlEcj] 2023 52. In section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017 Amendment of section 2
(hereinafter referred to as the "principal Act"), –
(a) after clause (80), the following clauses shall be inserted, namely:-
(80A) "online gaming" means offering of a game on the internet or an
electronic network and includes online money gaming;
(80B) "online money gaming" means online gaming in which players pay or deposit money or money's worth, including virtual digital assets, in the expectation of winning money or money's worth, including virtual digital assets, in any event including game, scheme, competition or any other activity or process, whether or not its outcome or performance is based on skill, chance or both and whether the same is permissible or otherwise under any other law for the time being in force;"
(b) after clause (102), the following clause shall be inserted, namely:-
"(102A) "specified actionable claim" 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;"
(c) in clause (105), the following proviso shall be inserted at the end,
namely:-
"Provided that a person who organises or arranges, directly or indirectly, supply of specified actionable claims, including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money's worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims;"
(d) after clause (117), the following clause shall be inserted, namely:-
"(117A) "virtual digital asset" shall have the same meaning as assigned to it
in clause (47A) of section 2 of the Income-tax Act, 1961;".
Amendment of 3. In section 24 of the principal Act,–
section 24
(a) in clause (xi), the word "and" ocurring at the end, shall be omitted;
(b) after clause (xi), the following clause shall be inserted, namely:-
"(xia) every person supplying online money gaming from a place outside India
to a person in India; and".
Amendment of 4. In the principal Act, in Schedule III, in paragraph 6, for the words "lottery,
Schedule III betting and gambling" the words "specified actionable claims" shall be substituted.
Transitory provision
5. The amendments made under this Act shall be without prejudice to provisions of any other law for the time being in force, providing for prohibiting, restricting or regulating betting, casino, gambling, horse racing, lottery or online gaming.
U.P. Ordinance no. 16 of 2023 Repeal and saving 6. (1) The Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action taken under the provisions of the principal Act as amended by the Ordinance referred to in sub-section (1) shall be deemed to have been done or taken under the corresponding provisions of the principal Act as amended by this Act as if the provisions of this Act were in force at all material times.
6 mRrj izns'k vlk/kkj.k xtV] 20 fnlEcj] 2023STATEMENT OF OBJECTS AND REASONS
The Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), hereinafter referred to as the "said Act", has been enacted to make provision for levy and collection of tax on intra- State supply of goods or services or both by the State of Uttar Pradesh and for matters connected therewith or incidental thereto.
According to the provisions of Article 246-A(1) of the Constitution of India, both the Parliament and the State Legislature have the power to make laws for the imposition of Goods and Services Tax. On the recommendation of GST Council, certain amendments were made in the Central Goods and Services Tax Act, 2017 (Act no. 12 of 2017) vide the Central Goods and Services Tax (Amendment) Act, 2023 (Act no. 30 of 2023), which was enacted by the Parliament and received the assent of the President on 18th August, 2023.
In view of the above, it was decided to amend the said Act to incorporate the amendments made in the Central Goods and Services Tax Act, 2017 at the State level as well, with the view to maintain uniformity in the Central Act and the State Act.
Since the State Legislature was not in session and immediate legislative action was necessary to implement the aforesaid decision, the Uttar Pradesh Goods and Services Tax (Second Amendment) Ordinance, 2023 (U.P. Ordinance no. 16 of 2023) was promulgated by the Governor on 30th September, 2023.
This Bill is introduced to replace the aforesaid Ordinance.
YOGI ADITYANATH
Mukhya Mantri.
–––––––
By order,
J. P. SINGH-II, Pramukh Sachiv.
ih0,l0;w0ih0&,0ih0 814 jkti=&2023&¼2312½&599$25=624 izfr;ka ¼dEI;wVj@Vh0@vkWQlsV½A