jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&178 ¼[k½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
jkT; dj vuqHkkx&2
la[;k 1183@X;kjg-2&24-9¼47½-17-Vh0lh0 262-m0iz0vf/k0-1-2017-vkns'k ¼324½-2024 y[kuÅ] 9 vDVwcj] 2024
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 ¼3½ vkSj mi/kkjk ¼4½] /kkjk 11 dh mi/kkjk ¼1½] /kkjk 15 dh mi/kkjk ¼5½ vkSj /kkjk 148 ds }kjk çnRr 'kfDr;ksa dk ç;ksx djds] jkT;iky dk ;g lek/kku gks tkus ij fd yksdfgr esa ,slk djuk vko';d gS vkSj ifj"kn dh flQkfj'kksa ij] ,rn~}kjk vf/klwpuk la[;k d0fu0&2&843@X;kjg-9¼47½-17- m0iz0vf/k0-1-2017-vkns'k ¼10½-2017] fnukad 30 twu] 2017] esa vxzrj la'kks/ku djus ds fy, fuEufyf[kr la'kks/ku djrh gSa] vFkkZr~ %&
iwoksZDr vf/klwpuk esa ¼,d½ lkfj.kh esa]&
la'kks/ku ¼d½ Øe&la[;k 25 vkSj mlls lEcfU/kr izfof"V;ksa ds i'pkr~ LrEHk ¼2½] ¼3½] ¼4½] vkSj ¼5½ esa
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^25d | 'kh"kZd 9969 ;k 'kh"kZd 9986 | ehVfjax midj.k fdjk, ij miyC/k djkus] ehVjksa@VªkalQkeZjksa@ dSisflVjksa vkfn dk ijh{k.k djus] fctyh dusD'ku tkjh djus] ehVjksa@lsok ykbuksa dks LFkkukarfjr djus] vuqfyfi fcy tkjh djus vkfn tks fctyh ikjs"k.k vkSj forj.k mi;ksfxrkvksa }kjk vius miHkksDrkvks dks iznku dh tkus okyh fctyh ikjs"k.k vkSj a forj.k dh iwfrZ ds fy, vkuq"kafxd ;k izklafxd gSaA | 'kwU; | 'kwU;** |
¼[k½ Øe&la[;k 44 vkSj mlls lEcfU/kr izfof"V;ksa ds i'pkr~ LrEHk ¼2½] ¼3½] ¼4½] vkSj ¼5½ esa
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^44d | 'kh"kZd 9981 | vuqnkuksa ds :i es a izkIr izfrQy ds lkis{k vuqla/kku ,oa fodkl lsokvksa dk fuEufyf[kr }kjk iwfrZ %& ¼d½ dksbZ ljdkjh fudk; ( ;k ¼[k½ vk;dj vf/kfu;e] 1961 dh /kkjk 35 dh mi/kkjk ¼1½ ds [k.M ¼nks½ ;k ¼rhu½ ds v/khu vf/klwfpr vuqla/kku laxBu] fo'ofo|ky;] egkfo|ky; ;k vU; laLFkkA | dqN ugha | ijUrq ;g fd vk;dj vf/kfu;e] 1961 dh /kkjk 35 dh mi/kkjk ¼1½ ds [k.M ¼nks½ ;k ¼rhu½ ds v/khu vf/klwfpr vuqla/kku laxBu] fo'ofo|ky;] egkfo|ky; ;k vU; laLFkk] vuqla/kku vkSj fodkl lsok dh iwfrZ ds le; bl izdkj vf/klwfpr gSA** |
¼x½ Øe&la[;k 66 vkSj mlls lEcfU/kr izfof"V;ksa ds i'pkr~ LrEHk ¼2½] ¼3½] ¼4½] vkSj ¼5½ esa
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^66d | 'kh"kZd 9992 | dsUæh; ;k jkT; 'kS{kf.kd cksMZ ;k ifj"kn ;k fdlh vU; leku fudk;] tks pkgs fdlh Hkh uke ls tkuk tk;s] ds }kjk dsUæh; ljdkj] jkT; ljdkj] la?k jkT; {ks=] LFkkuh; izkf/kdj.k] ljdkjh izkf/kdj.k ;k ljdkjh fudk; }kjk LFkkfir] mlds LokfeRok/khu ;k mlds }kjk fu;af=r fo|ky; dks iznku dh xbZ lac)rk lsok,aA | 'kwU; | 'kwU;** |
¼?k½ Øe&la[;k 69 vkSj mlls lEcfU/kr ~ LrEHk ¼2½] ¼3½] ¼4½] vkSj ¼5½ esa izfof"V;ksa ds LFkku ij
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^69 | 'kh"kZd 9992 ;k 'kh"kZd 9983 ;k 'kh"kZd 9991 | fuEufyf[kr }kjk iznku dh xbZ dksbZ Hkh lsok,a & ¼d½ Hkkjr ljdkj }kjk LFkkfir jk"Vªh; dkS'ky fodkl fuxe( ¼[k½ jk"Vªh; O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn( ¼x½ jk"Vªh; O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn }kjk ekU;rk izkIr vokfMZax fudk;( ¼?k½ jk"Vªh; O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn }kjk ekU;rk izkIr fu/kkZj.k vfHkdj.k( ¼³½ ,slk izf'k{k.k fudk;] tks jk"Vªh; O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn }kjk ekU;rk izkIr vokfMZax fudk; ds lkFk izR;kf;r gks] fuEufyf[kr ds lEcU/k esa]& ¼,d½ jk"Vªh; dkS'ky fodkl fuxe }kjk dk;kZfUor jk"Vªh; dkS'ky fodkl dk;ZØe ;k dksbZ vU; Ldhe( ;k ¼nks½ jk"Vªh; dkS'ky izek.ku vkSj ekSfæd iqjLdkj Ldhe ds v/khu dksbZ O;kolkf;d dkS'ky fodkl ikB~;Øe( ;k ¼rhu½ jk"Vªh; dkS'ky vgrkZ | 'kwU; | 'kwU;** |
¼³½ Øe&la[;k 71 ds le{k] LrEHk ¼3½ esa] 'kCn ^^jk"Vªh; O;kolkf;d izf'k{k.k ifj"kn** ds LFkku ij] 'kCn ^^jk"Vªh; O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn** j[k fn;s tk;saxsA
¼nks½ iSjkxzkQ 2 ds en ¼t½ esa]&
¼d½ mi&en ¼,d½ esa] 'kCn ^^jk"Vªh; O;kolkf;d izf'k{k.k ifj"kn** ds LFkku ij] 'kCn ^^jk"Vªh;
O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn** j[k fn;s tk;saxsA
¼[k½ mi&en ¼nks½ esa] 'kCn ^^jk"Vªh; O;kolkf;d izf'k{k.k ifj"kn** ds LFkku ij] 'kCn ^^jk"Vªh;
O;kolkf;d f'k{kk vkSj izf'k{k.k ifj"kn** j[k fn;s tk;saxsA
2&;g vf/klwpuk fnukad 10 vDVwcj] 2024 ls izo`Rr gksxhA
vkKk ls]
,e0 nsojkt] izeq[k 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. 1183@XI-2–24-9¼47½-17-T.C. 262-U.P.Act-1-2017-Order ¼324½-2024, dated October 9, 2024 :
No. 1183@XI-2–24-9¼47½-17-T.C. 262-U.P.Act-1-2017-Order ¼324½-2024
Dated Lucknow, October 9, 2024
IN exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and Section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following amendment further to amend notification no. KA.NI.-2-843@XI-9¼47½-17-U.P.Act-1-2017-Order ¼10½-2017] dated June 30, 2017, namely :–
AMENDMENT
In the aforesaid notification,
I. in the table,–
(A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in Columns (2), (3), (4) and (5) shall be inserted, namely :–
| (1) | (2) | (3) | (4) | (5) |
| "25A | Heading 9969 or Heading 9986 | Supply of services by way of providing metering equipment on rent, testing for meters/transformers/capacitors etc., releasing electricity connection, shifting of meters/ service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. | Nil | Nil" |
(B) after serial number 44 and the entries relating thereto, the following serial number and entries relating thereto in Columns (2), (3), (4) and (5) shall be inserted, namely :–
| (1) | (2) | (3) | (4) | (5) |
| "44A | Heading 9981 | Research and development services against consideration received in the form of grants supplied by – (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of sub- section (1) of section 35 of the Income Tax Act, 1961. | Nil | Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service" |
(C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in Columns (2), (3), (4) and (5) shall be inserted, namely :–
| (1) | (2) | (3) | (4) | (5) |
| "66A | Heading 9992 | Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory, Local Authority, Governmental Authority or Government Entity. | Nil | Nil" |
(D) for serial number 69 and the entries relating thereto in Columns (2), (3), (4) and (5), the following shall be substituted, namely :–
| (1) | (2) | (3) | (4) | (5) |
| "69A | Heading 9992 or Heading 9983 or Heading 9991 | Any services provided by – (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. | Nil | Nil" |
(E) against serial number 71, in column (3), for the words "National Council for Vocational Training", the words "National council for Vocational Education and Training" shall be substituted.
(II) in item (h) of paragraph 2,–
(a) in sub-item (i), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
(b) in sub-item (ii), for the words "National Council for Vocational Training", the words "National Council for Vocational Education and Training" shall be substituted.
2. This notification shall come into force with effect from the 10th day of October, 2024.
By order,
M. DEVARAJ,
Pramukh Sachiv.