jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&158¼d&2½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
mRrj çns'k 'kklu
&&&&&&& la[;k 1706@X;kjg-2&25-9¼47½-17-Vh0lh0-291-m0iz0vf/k0-1-2017-vkns'k¼352½-2025 y[kuÅ] 20 flrEcj] 2025 &&&&&&&& vf/klwpuk
mRrj izns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mRrj izns'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 }kjk çnRr 'kfDr;ksa dk ç;ksx djds jkT;iky] dk ;g lek/kku gks tkus ij fd ,slk djuk yksdfgr esa vko';d gS] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk vf/klwpuk la0 d0fu0-2-843@XI-9¼47½@17-m0iz0vf/k0- 1&2017- vkns'k-¼10½&2017 fnukad 30 twu 2017] esa fuEufyf[kr vxzrj la'kks/ku djrs gSa] vFkkZr~]&
mDr vf/klwpuk esa]&
¼d½ lkj.kh esa]&
¼i½ Øe-la[;k 18 ds le{k] LraHk ¼3½ esa] [kaM ¼[k½ ds i'pkr~] fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk] vFkkZr~%&
bl izfof"V esa fufgr vUrfoZ"V dksbZ Hkh ckr fuEufyf[kr ij ykxw ugha gksxh%&
¼i½ fdlh bysDVªkfud okf.kfT;d izpkyd }kjk iznku dh tkus okyh LFkkuh; forj.k lsok,¡( ;k
¼ii½ fdlh bysDVªkfud okf.kfT;d izpkyd ds ek/;e ls iznku dh tkus okyh LFkkuh; forj.k lsok,¡A**(
¼ii½ Øe-la[;k 36[k vkSj mlls lacaf/kr izfof"V;ksa ds i'pkr~] fuEufyf[kr Øe-la[;k,¡ vkSj mlls lacaf/kr izfof"V;k¡ c<+k nh tk,axh] vFkkZr~%& 2 mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 lkj.kh
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| 36x | 'kh"kZd 9971 | chekdrkZ }kjk chfer O;fDr dks iznku dh tkus okyh thou chek dkjckj lsok,¡] tgk¡ chfer O;fDr ,d lewg ugha gSA [ d`I;k iSjk 2 esa [kaM ¼;p[k½ ns[ksa] 'kadkvksa ds fuokj.k gsrq] ,rn~}kjk ;g Li"V fd;k tkrk gS fd]& ¼d½ ;g NwV ml chek vuqca/k ij ykxw gksxh tgk¡ chfer ,d O;fDr gS] ;k ,d O;fDr vkSj mDr O;fDr dk ifjokj gSA ¼[k½ mi;qZDr ¼d½ ds iz;kstuks a ds fy,] ifjokj esa] chek vuqca/k es ifjokj ds :Ik esa chfer lHkh O;fDr lfEefyr gksaxsA a | 'kwU; | 'kwU; |
| 36?k | 'kh"kZd 9971 | chekdrkZ }kjk chfer O;fDr dks iznku dh tkus okyh LokLF; chek dkjckj lsok,¡] tgk¡ chfer O;fDr ,d lewg ugha gSA [ d`I;k iSjk 2 esa [kaM ¼;p[k½ ns[ksa] 'kadkvksa ds fuokj.k gsrq] ,rn~}kjk ;g Li"V fd;k tkrk gS fd]& ¼d½ ;g NwV ml chek vuqca/k ij ykxw gksxh tgk¡ chfer ,d O;fDr ;k ,d O;fDr vkSj mDr O;fDr dk ifjokj gSA ¼[k½ mi;qZDr ¼d½ ds iz;kstuks ds fy,] ifjokj es a ] chek a vuqca/k es ifjokj ds :Ik esa chfer lHkh O;fDr lfEefyr gksaxsA a | 'kwU; | 'kwU; |
| 36³ | 'kh"kZd 9971 | fofufnZ"V chek lsokvksa dk iquchZekA a Øe-la[;k 36x ;k 36?k es | 'kwU; | 'kwU; |
¼[k½ iSjk 2 esa]&
¼i½ [kaM ¼;³½ ds LFkku ij fuEufyf[kr dks c<+k fn;k tk,xk] vFkkZr~%&
^^¼;³½ ^eky ifjogu vfHkdj.k* dk rkRi;Z ,sls fdlh O;fDr ls gS tks lM+d ekxZ ls eky ds ifjogu ds lEca/k esa lsok iznku djrk gS vkSj fdlh Hkh uke ls eky Hkstus dk uksV tkjh djrk gS] fdUrq blesa lfEefyr ugha gS]&
¼i½ dksbZ bysDVªkfud okf.kfT;d izpkyd ftlds }kjk LFkkuh; forj.k dh lsok,a iznku dh tkrh gSa(
¼ii½ dksbZ bysDVªkfud okf.kfT;d izpkyd ftlds ek/;d ls LFkkuh; forj.k dh lsok,a iznku dh tkrh gSa**(
¼ii½ [kaM ¼;pd½ ds i'pkr~ fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZr~%&
^^¼;p[k½ Åij lkj.kh esa Øe-la[;k 36x vkSj 36?k dh izfof"V;ksa ds iz;kstuksa ds fy,] ^lewg* dk rkRi;Z ,sls O;fDr;ksa ds lewg ls gS tks chek izkIr djus ds vykok ,d leku mn~ns'; ls ;k ,d leku vkfFkZd xfrfof/k esa layXu gksus ds fy, ,d lkFk vkrs gSa] vkSj blesa lfEefyr gSa%
¼d½ fu;ksDrk&deZpkjh lewg]tgk¡ ekLVj@lewg ikWfylh/kkjd vkSj lewg ds lnL;ksa ds chp] ykxw fof/k;ksa ds vuqlkj] fu;ksDrk&deZpkjh laca/k fo|eku gks( mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 3 ¼[k½ xSj&fuksDrk&deZpkjh lewg] tgk¡ chek ds vykok vU; lsokvksa@xfrfof/k;ksa ds fy, ekLVj@lewg ikWfylh/kkjd vkSj lewg ds lnL;ksa ds chp Li"V :Ik ls izR;{k laca/k fo|eku gksA**(
¼iii½ [kaM ¼;N½ ds Ik'pkr~] fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZr~%&
^^¼;Nd½ ^LokLF; chek dkjckj* dk rkRi;Z ,sls vuqca/kksa dk dk;kZUo;u gS tks :X.krk ykHk ;k fpfdRlk] 'kY; fpfdRlk ;k vLirky O;; ykHk] pkgs os vkarfjd jksxh gksa lk ckg~; jksxh] ;k=k doj vkSj O;fDrxr nq?kZVuk doj iznku djrs gSa(**A
2& ;g vf/klwpuk rkjh[k 22 flrEcj] 2025 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. 1706@XI-2&25-9¼47½-17-T.C.-291-U.P.Act-1-2017-Order¼352½-2025, dated September 20, 2025 :
No.1706@XI-2&25-9¼47½-17-T.C.-291-U.P.Act-1-2017-Order¼352½-2025
Dated Lucknow, September 20, 2025
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 further amedments in the notification no. KA.NI.-2-843/XI-9(47)/17-U.P.Act-1&2017-Order-(10)-2017 Dated June 30, 2017, namely:&
In the said notification,-
(a) In the table,-
(i) against serial number 18, in Column (3), after clause (b), the following explanation shall be inserted, namely:-
"Explanation: Nothing contained in this entry shall apply to,-
(i) local delivery services provided by an Electronic Commerce Operator; or
(ii) local delivery services provided through an Electronic Commerce Operator.", (ii) After serial number 36B and the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely:-
TABLE
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| "36C | Heading 9971 | Services of life insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: (a) This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. (b) For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. | Nil | Nil |
| 36D | Heading 9971 | Services of health insurance business provided by an insurer to the insured, where the insured is not a group. [Please refer to clause (zfb) in para 2] Explanation: For the removal of doubts, it is hereby clarified that: (a) This exemption shall apply to a contract of insurance where the insured is an individual, or an individual and family of the said individual. (b) For the purposes of (a) above, family shall include all individuals insured as family in the contract of insurance. | Nil | Nil |
| 36E | Heading 9971 | Reinsurance of the insurance services specified in serial numbers 36C or 36D. | Nil | Nil |
(i) for Clause (ze), the following shall be substituted, namely: -
"(ze) 'goods transport agency' means any person who provides service in relation to transport of goods by road and issues a consignment note by whatever name called, but does not include,-
(i) an electronic commerce operator by whom the services of local delivery are provided;
(ii) an electronic commerce operator through whom the services of local delivery are provided";
(ii) after Clause (zfa), the following clause shall be inserted, namely:-
"(zfb) For the purposes of entries at serial numbers 36C and 36D in the table above, 'group' means group of persons who join together with a commonality of purpose or for engaging in a common economic activity, other than availing insurance, and includes:
(a) Employer- employee groups, where an employer-employee relationship exists between the master/group policyholder and the members of the group in accordance with the applicable laws;
(b) Non-employer- employee groups, where a clearly evident relationship exists between the master/group policyholder and the members of the group, for services/activities other than insurance.";
(iii) after Clause (zg), the following clause shall be inserted, namely: -
"(zga) 'health insurance business' means the effecting of contracts which provide for sickness benefits or medical, surgical or hospital expense benefits, whether in-patient or out-patient, travel cover and personal accident cover;".
2. This notification shall come into force with effect from the 22nd day of September, 2025.
By order,
M. DEVARAJ,
Pramukh Sachiv.