jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&158¼d&10½
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
mRrj çns'k 'kklu
&&&&&&& la[;k 1705@X;kjg-2&25-9¼47½-17-Vh0lh0 290-m0iz0vf/k0-1-2017-vkns'k¼357½-2025 y[kuÅ] 20 flrEcj] 2025 &&&&&&&& vf/klwpuk
mRrj çns'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] ¼3½ vkSj ¼4½] /kkjk 11 dh mi/kkjk ¼1½ vkSj ¼3½] /kkjk 15 dh mi/kkjk ¼5½] /kkjk 16 dh mi/kkjk ¼1½ vkSj /kkjk 148 }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] ifj"kn dh flQkfj'kksa ij ,r}kjk] d0fu0&2&842@XI&9¼47½@17&m0ç0 vf/k0&1&2017&vkns'k&¼09½&2017] fnukad 30 twu] 2017] esa fuEufyf[kr vxzrj la'kks/ku djrh gS] vFkkZRk~%& mDr vf/klwpuk esa]&
¼1½ rkjh[k 22 flrEcj] 2025 ls çHkkoh&
¼d½ lkj.kh esa]& ¼i½ Øe la[;k 3 ds le{k] LrEHk ¼3½ esa]&
¼d½ en ¼vii½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij çfof"V ^^9*^ j[k nh tk,xh( ¼[k½ en ¼viii½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij çfof"V ^^9*^ j[k nh tk,xh( ¼x½ en ¼x½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij çfof"V ^^9*^ j[k nh tk,xh(
¼ii½ Øe la[;k 7 ds le{k] LrEHk ¼3½ esa] & ¼d½ en ¼i½ ds le{k]& ¼I½ LrEHk ¼4½ dh çfof"V ds LFkku ij çfof"V ^^2-5*^ j[k nh tk,xh( ¼II½ LrEHk ¼5½ esa fuEufyf[kr c<+k fn;k tk;sxk] vFkkZRk]& ^^ijUrq ;g fd lsok dh vkiwfrZ esa ç;qDr oLrqvksa vkSj lsokvksa ij çHkkfjr buiqV dj dk çR;;
¼ØsfMV½ ugha fy;k x;k gSA [—i;k Li"Vhdj.k la[;k ¼iv½ ns[ksa]^*( 2 mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 ¼[k½ en ¼vi½ esa] Li"Vhdj.k esa] [kaM ¼d½ esa] ^^ds v/khu en*^ ds i'pkr dks"Bd vkSj vad ^^¼i½*^ c<+k fn;s tk,axs(
¼iii½ Øe la[;k 8 ds le{k] LrEHk ¼3½ esa]&
¼d½ en ¼v½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^9^* j[k nh tk,xh( ¼[k½ en ¼vi½ ds le{k LrEHk ¼4½ esa] vad ^^6** ds LFkku ij] vad ^^9^* j[k fn;k tk,xk(
¼iv½ Øe la[;k 9 ds le{k]&
¼d½ LrEHk ¼3½ esa en ¼iii½ ds mi en ¼[k½ ds le{k LrEHk ¼4½ esa] vad ^^6*^ ds LFkku ij vad ^^9*^ j[k fn;k tk,xk(
¼[k½ LrEHk ¼3½ esa en ¼iv½ vkSj LrEHk ¼4½ rFkk ¼5½ esa mlls lacaf/kr rRLFkkuh çfof"V;ksa ds LFkku ij fuEufyf[kr j[k fn;k tk,xk%&
| ¼3½ | ¼4½ | ¼5½ |
| ^^¼iv½ Hkkjrh; jsy ls fHkUu fdlh O;fDr }kjk jsy }kjk vk/kkuksa ls eky dk ifjoguA | 2-5 | ijUrq ;g fd lsokvksa dh vkiwfrZ esa ç;qDr eky vkSj lsokvksa ij çHkkfjr buiqV dj dk çR;; ¼ØsfMV½ ugha fy;k x;k gSA [—i;k Li"Vhdj.k la[;k ¼iv½ ns[ksa] |
| or | ||
| 9 | -"; |
¼x½ LrEHk ¼3½ esa] en ¼v½ ds le{k LrEHk ¼4½ dh çfof"V esa vad ^^6*^ ds LFkku ij] vad ^^9^* j[k fn;k tk,xk(
¼?k½ LrEHk ¼3½ esa en ¼vi½ vkSj LrEHk ¼4½ rFkk ¼5½ esa mlls rRLFkkuh lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr j[k fn;k tk,xk%&
| ¼3½ | ¼4½ | ¼5½ |
| ¼vi½ eky dk ^cgq lk/ku }kjk ifjogu* ¼eYVheksMy½] tgka eky dh mBkus ds LFkku ls eky dh fMyhojh ds LFkku rd ifjogu ds de ls de nks vyx&vyx ifjogu ds lk/ku ds çdkj dk mi;ksx ^cgq lk/ku okys VªkaliksVZj* }kjk fd;k tkrk gS] tSls( | ||
| ¼d½ ok;qekxZ ds vykok fdlh vU; ifjogu ek/;e }kjk eky dk ifjoguA | 2-5 | ijUrq ;g fd lsokvksa dh vkiwfrZ esa ç;qDr eky vkSj lsokvksa ij çHkkfjr buiqV dj dk çR;; ¼ØsfMV½] oLrqvksa ds ifjogu dh buiqV lsokvks ¼vFkkZr vU; lsok çnkrk ls çkIr a oLrqvksa ds ifjogu dh lsok,a½ ds buiqV dj çR;; ¼ØsfMV½ ds vfrfjDr ugha fy;k x;k gSA i jUrq ;g vkSj fd tgka cgq lk/ku okys VªkaliksVZj dks eku ds ifjogu dh buiqV lsok dj vkiwfrZdrkZ] 2-5% ls vf/kd nj ij jkT; dj olwyrk gS ;gka eky ifjogu dh ,slh buiqV lsokvksa ij 2-5% dh nj iznRr ;k ns; dj ls vf/kd çHkkfjr buiqV dj dk çR;; ¼ØsfMV½ ugha fy;k tk,xkA ijUrq ;g Hkh fd bl en esa vUrfoZ"V dksbZ ckr Hkkjr esa ,d LFkku esa nwljs LFkku rd ekg ds ifjogu ds vykok fdlh vU; lsok |
| dh vkiwfrZ ij ykxw ugha gksxhA ¼i½ mnkgj.k% ^,* ,d cgq lk/ku okys VªkaliksVZj] ^ch* dks ubZ fnYyh ls x;k rd uky ds ifjogu ds fy, 1200 #i;s esa fu;qDr djrk gS] ftles ^ch* eky dh a vkoktkgh ds fy, ifjokgu ds ,d ls vf/kd lk/kuks a dk mi;ksx djrk gSA mDr lsok çnku djus ds fy, ^ch* ,d thVh, ;kuh ^lh* dks 600 #i;s esa fu;qDr djrk gS] tks 9% dh nj ls jkT; dj olwyrk gSA ^ch* viuh lsokvks dh vkiwfrZ ds fy, a 400 #i;s esa ,d daVsuj ifjogu v'ijsVj ^Mh* dks Hkh fu;qDr djrk gS] tks 2-5% dh nj ls jkT; dj olwyrk gSA ^ch* eky ifjogu dh mi;qZDr buiqV lsokvksa ij fuEukuqlkj buiqV dj çR;; ¼ØsfMV½ ysus dk gdnkj gksxk% ¼ii½ thVh, dh buiqV lsok ds fy, dsoy 15 #i;s ¼600 #i;s dk 2-5%½ uk fd 54 #i;sA ¼iii½ daVsuj ifjogu v'ijsVj dh buiqV lsok ds fy, 10 #i;s ¼400 #i;s dk 2-5%½ dh lhek rdA | ||||
| ¼[k½ eky dk ifjogu tgka ifjogu dk de ls de ,d lk/ku gokbZ ekxZ gSA | 9 | ijUrq bl en es vUrfoZ"V dksbZ ckr Hkkjr esa a ,d LFkku ls nwljs LFkku rd eky ds ifjogu ds vykok fdlh vU; lsok dh vkiwfrZ ij ykxw ugha gksxhA** |
¼v½ Øe la[;k 10 ds le{k]&
¼d½ LrEHk ¼3½ esa] en ¼i½ ds le{k LrEHk ¼4½ dh çfof"V esa] vad ^^6** ds LFkku ij vad ^^9** j[k fn;k tk,xk(
¼[k½ LrEHk ¼3½ esa en ¼id½ vkSj LrEHk ¼4½ rFkk ¼5½ esa mlls rRLFkkuh lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr j[k fn;k tk,xk(&
| ¼3½ | ¼4½ | ¼5½ |
| ¼id½ ekyokgd okgu dk fdjk;k tgka lsok çkIrdrkZ ls fy, x, çfrQy esa bZa/ku dh ykxr 'kkfey gSA | 2-5 | ijrq ;g fd dkjkckj dh leku jkg esa buiqV lsok ds buiqV dj çR;; ¼ØsfMV½ ds vykok] lsok çnku djus esa ç;qDr eky vkSj lsokvks ij çHkkfjr buiqV dj dk çR;; a ¼ØsfMV½ ugha fy;k x;k gSA [—i;k Li"Vhdj.k la[;k ¼iv½ ns[ksa] ijUrq ;g vkSj fd tgka leku dkjkckj esa buiqV lsok dk vkiwfrZdrkZ 2-5% ls vf/kd nj ij jkT; dj olwyrk gS] ogka leku dkjkckj esa buiqV lsok ij 2-5% dh nj ls çnRr ;k ns; dj ls vf/kd çHkkfjr buiqV dj dk çR;; ¼ØsfMV½ ugha fy;k tk,xkA |
| vFkok | ||
| 9 | -"; |
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^12 | 'kh"kZ 9968 | ¼i½ Mkd lsok,¡ | 9 | & |
| ¼ii½ dksfj;j lsok,¡ | 9 | & | ||
| ¼iii½ LFkkuh; fMyhojh lsok,¡ ¼d½ bysDVª'fud okf.kT; çpkyd ds ek/;e ls] tgk¡ ,slh lsok,¡ çnku djus okyk O;fDr ds aæh; oLrq ,oa lsok dj vf/kfu;e] 2017 dh /kkjk 22 dh mi/kkjk ¼1½ ds v/khu jftLVªhdj.k ds fy, nk;h ugha gSA ¼[k½ mijksä ¼d½ ds vykok | 9 | & | ||
| ¼iv½ mijksä ¼i½] ¼ii½ vkSj ¼iii½ ds vykok vU; fMyhojh lsok,a | 9 | &**( |
¼vii½ Øe la[;k 15 ds le{k] LrEHk ¼3½ esa] en ¼vi½ ds le{k] LrEHk ¼4½ dh çfof"V ds LFkku ij- çfof"V ^^2-5** j[k nh tk,xh%
¼viii½ Øe la[;k 21 ds le{k] LrEHk ¼3½ esa-& ¼d½ en ¼id½ vkSj LrEHk ¼4½ rFkk ¼5½ esa mlls lacaf/kr rRLFkkuh çfof"V;ksa dk fudky fn;k tk,xk( ¼[k½ en ¼ii½ ds LFkku ij fuEufyf[kr j[k fn;k tk,xk%& ^^¼ii½ mijksä ¼i½ vkSj uhps Øe la[;k 38 ds vykok vU; O;kolkf;d] rduhdh vkSj dkjksckj lsok,a^*( ¼ix½ Øe la[;k 24 ds le{k LrEHk ¼3½ esa] en ¼ii½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^9*^ j[k nh tk,xh(
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^26 | 'kh"kZ 9988 [vU; ds LokfeRo okys HkkSfrd buiqV ¼eky½ ij fofuekZ.k lsok,¡] | ¼i½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 71 ds v/khu vkus okys ghjks a ds laca/k esa fd, x, QqVdj dk;Z ds ek/;e ls lsok,a( | 0-75 | &**( |
| ¼ii½fuEufyf[kr ds laca/k esa t'c odZ ds ek/;e ls lsok,a & ¼d½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 1 ls 22 ds v/khu vkus okys lHkh [kk| vkSj [kk| mRikn( ¼[k½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 23 ds v/khu vkus okys lHkh mRikn] mDr vuqlwph ds v/;k; 2309 ds v/khu vkus okys dqRrs vkSj fcYyh ds Hkkstu dh lkexzh dks NksM+dj( ¼x½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 30 ds v/khu vkus okys lkeku( | 2-5 |
| ¼?k½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 41 ds v/khu vkus okys [kky] Ropk vkSj peZ mRikn( c'krsZ fd [kaM ¼?k½ esa fufgr dksbZ Hkh ckr lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 42 ;k 64 ds v/khu vkus okys peM+s ds lkeku ;k twrs ds laca/k es a fd, x, QqVdj dk;Z ij ykxw ugha gksxh( ¼³½ lekpkj i=ksa] iqLrdks a ¼czsy iqLrdks a lfgr½] if=dkvksa vkSj vkof/kd if=dkvks dk a eqæ.k( ¼p½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 48 ;k 49 ds v/khu vkus okyh lHkh oLrqvksa dk eqæ.k] ftu ij 2-5% ;k 'kwU; dh nj ls jkT; dj yxrk gS( ¼N½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 50 ls 63 ds v/khu vkus okys oL= vkSj oL= mRikn( ¼t½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 68 ;k 69 ds v/khu vkus okyh bZaVsa ftu ij 2-5% dh nj ls jkT; dj yxrk gS( ¼>½ ghjs ds vykok lHkh mRikn] tks lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph ds v/;k; 71 ds v/khu vkrs gS ( a ¼¥½ gLrf'kYi oLrq,a( ¼V½ NkrkA | ||||||
| ¼iii½ ekuo miHkksx ds fy, eknd efnjk ds fuekZ.k ls lacaf/kr QqVdj dk;Z ds ek/;e ls lsok,¡( | 9 | |||||
| ¼iv½ mijksä ¼i½] ¼ii½ vkSj ¼iii½ ds vykok QqVdj dk;Z ds ek/;e ls lsok,¡A | 9 | |||||
| ¼v½ fdlh vU; O;fä ds eky ij fdlh Hkh mipkj ;k çfØ;k ds ek/;e ls lsok,a] fuEufyf[kr ds laca/k esa& | 9 | |||||
| ¼d½ lekpkj i=ksa] iqLrdksa ¼cz sy iqLrdksa lfgr½] if=dkvksa vkSj if=dkvksa dk eqæ.k( ¼[k½ lhek 'kqYd VSfjQ vf/kfu;e] 1975 ¼vf/kfu;e la[;k 51 lu~ 1975½ dh çFke vuqlwph esa v/;k; 48 ;k 49 ds v/khu vkus okys lHkh eky dk eqæ.k] ftu ij 2-5% ;k 'kwU; dh nj ls jkT; dj yxrk gSA | ||||||
| ¼vi½ flykbZ lsok,¡A | 2-5 |
| ¼vii½ mijksä ¼v½ vkSj ¼vi½ ds vykok] fdlh vU; O;fä ds eky ij fdlh Hkh mipkj ¼VªhVesaV½ ;k çfØ;k ds ek/;e ls lsok,¡A | 9 |
¼xi½ Øe la[;k 32 ds le{k LrEHk ¼3½ esa]& ¼d½ en ¼i½ ds le{k] LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^2-5** j[k nh tk,xh( ¼[k½ en ¼id½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^2-5*^ j[k nh tk,xh( ¼xii½ Øe la[;k 34 ds le{k LrEHk ¼3½ esa]& ¼d½ en ¼ii½ ds le{k] LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^2-5** j[k nh tk,xh( ¼[k½ en ¼iiid½ esa] fuEufyf[kr Li"Vhdj.k c<+k fn;k tk,xk] vFkkZRk(& ^^Li"Vhdj.k% bl en ds [kaM ¼[k½ esa fufgr dksbZ Hkh ckr ^ekU;rk çkIr [ksy vk;kstu* ij ykxw ugha gksxhA*^(
¼x½ en ¼iiid½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^20** j[k nh tk,xh( ¼?k½ en ¼iv½ ds le{k LrEHk ¼4½ dh çfof"V ds LFkku ij] çfof"V ^^20** j[k nh tk,xh( ¼xiii½ Øe la[;k 35 vkSj mlls lacaf/kr çfof"V;ksa ds LFkku ij fuEufyf[kr j[k fn;k tk,xk(&
| ¼1½ | ¼2½ | ¼3½ | ¼4½ | ¼5½ |
| ^^35 | 'kh"kZ 9997 | ¼i½ lewg 99972 ds v/khu vkus okyh lkSan;Z ,oa 'kkjhfjd LokLF; lsok,aA | 2-5 | ijUrq ;g fd lsok dh vkiwfrZ esa iz;qDr oLrqvksa vkSj lsokvks a s ij yxk, x, buiqV dj dk çR;; ¼ØsfMV½ ugha fy;k x;k gS [—i;k Li"Vhdj.k la[;k ¼iv½ ns[ksa] |
| ¼ii½ vU; lsok,¡ ¼/kqykbZ] lQkbZ vkSj jaxkbZ lsok,¡( rFkk vU; fofo/k lsok,¡] ftues vU;= oxhZ—r a lsok,¡ Hkh lfEefyr gSa½A Li"Vhdj.k%& lansg nwj djus ds fy,] ,r}kjk ;g Li"V fd;k tkrk gS fd LrEHk ¼3½ esa en ¼i½ }kjk doj dh x;h vkiwfrZ;ksa ij LrEHk ¼5½ esa muds le{k fofufnZ"V 'krksaZ ds v/khu] LrEHk ¼4½ esa muds le{k fu/kkZfjr jkT; dj yxk;k tk,xk] tks ,d vfuok;Z nj gS vkSj bl en ds v/khu fofufnZ"V nj ij ugha yxkbZ tk,xhA | 9 | &**( |
fn;k tk,xk%&
^^Li"Vhdj.k%& bl çfof"V dks vf/klwpuk la[;k&då fu0&2& @X;kjg&9¼ ½@17&m0ç0 vf/k0&1&2017&vkns'k ¼ ½&2025] fnukad 2025 dh vuqlwphA ds Øe la[;k 437 ds lkFk i<+k tk,xkA
¼[k½ Li"Vhdj.k ls lacaf/kr iSjk 4 esa]& ¼i½ [kaM ¼xxxx½ ds LFkku ij] fuEufyf[kr [k.M j[k fn;k tk,xk] vFkkZRk%& ^^¼xxxx½ ^eky ifjogu vfHkdj.k* dk rkRi;Z fdlh ,sls O;fDr ls gS tks lM+d }kjk eky ds ifjogu ds laca/k esa lsok çnku djrk gS rFkk ikjs"k.k uksV tkjh djrk gS] pkgs og fdlh Hkh uke ls Kkr gks] ysfdu blesa fuEufyf[kr lfEefyr ugha gSa( mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 7 ¼i½ bysDVª'fud okf.kT; çpkyd ftlds }kjk LFkkuh; forj.k dh lsok,a çnku dh tkrh gSa] ¼ii½ bysDVª'fud okf.kT; çpkyd ftlds ek/;e ls LFkkuh; forj.k dh lsok,a çnku dh tkrh gSa^*( ¼ii½ [kaM ¼xxxx½ ds i'pkr] fuEufyf[kr [kaM c<+k fn;s tk,axs] vFkkZRk%& ^^¼xxxxi½ ^ekU;rk çkIr [ksy vk;kstu* dk ;gh vFkZ gksxk tks] le;≤ ij ;Fkkla'kksf/kr vf/klwpuk la[;k då fu0&2&843@XI&9¼47½@17&m0ç0 vf/k0&1&2017&vkns'k&¼10½&2017 fnukad 30&06&2017 ds iSjk 2 ds [kaM ¼; c½ esa blds fy, leuqnsf'kr gks(
^^¼xxxxii½ ^gLrf'kYi oLrqvksa dk ;gh vFkZ gksxk tks le;≤ ij ;Fkkla'kksf/kr vf/klwpuk la[;k då fu0&2&1710@XI&9¼47½@17&m0ç0 vf/k0&1&2017&vkns'k&¼79½&2017 fnukad 14&11&2017 esa blds fy, leuqnsf'kr gks(
¼xxxxiii½ ^ifjogu ds lk/ku ds çdkj* dk rkRi;Z eky dks lM+d] gokbZ tgkt] jsy] varnsZ'kh; ty ekxZ ;k leqæ ds ekxZ ls ifjogu fd;s tkus ls gS(
¼xxxxiv½ ^cgq lk/ku okys VªkaliksVZj* dk rkRi;Z ,sls O;fDr ls gS tks]& ¼d½ ,slk vuqca/k djrk gS ftlds v/khu ;g fdjk;s ds ,ot esa cgqçdkj ds lk/kuksa }kjk ifjogu djus dk opu nsrk gSA
¼[k½ ç/kku ds :i esa dk;Z djrk gS u fd fdlh dalkbZuj] ;k dalkbZuh ;k fdlh dSfj;j] tks fd cgq çdkj ds ifjogu esa Hkkxhnkjh fuHkkrs gks ds ,tsaV ds :i esa dke djrk gks vkSj tks fd mä vuqca/k dks iwjk djus dh ftEesnkjh ysrk gksA*
2- mDr vf/klwpuk esa] rkjh[k 1 vçSy] 2025 ls çHkkoh] iSjk 4 esa] [kaM ¼xxxvi½ esa] fuEufyf[kr Li"Vhdj.k c<+k fn;s tk,axs] vFkkZRk(&
^^Li"Vhdj.k 1-& bl [kaM ds ç;kstuksa ds fy,] ^ifjlj* dk rkRi;Z fdlh ,sls LFkku ls gS tgka ls gksVy vkokl lsokvksa dh vkiwfrZ dh tk jgh gS ;k vkiwfrZ dh tkuh gSA Li"Vhdj.k 2-& mi&[kaM ¼x½ ds ç;kstu ds fy,] vfHkO;fDr jftLVªhdj.k ds fy, vkosnu djus okyk O;fä* esa dkjckj ds ,d vfrfjä LFkku dh ?kks"k.kk djus ds fy, jftLVªhdj.k esa la'kks/ku ds fy, vkosnu djus okyk O;fä lfEefyr gksxkA
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. 1705@XI-2&25-9¼47½-17-T.C.290-U.P.Act-1-2017-Order¼357½-2025, dated September 20, 2025 :
No. 1705@XI-2&25-9¼47½-17-T.C.290-U.P.Act-1-2017-Order¼357½-2025
Dated Lucknow, September 20, 2025
IN exercise of the powers conferred by sub-sections (1), (3) and (4) of Section 9, sub-sections (1) and (3) of Section 11, sub-section (5) of Section 15, sub-section (1) of Section 16 and Section 148 of the Uttar Pradesh Goods and Services Tax Act, 2017 (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 amendments in the notification namely:-KA.NI.-2-842/X1-9(47)/17-U.P.Act-1-2017- Order-(09)-2017 Dated June 30, 2017, namely:-.
In the said notification,-- (1) with effect from the 22nd day of September, 2025,&
(a) in the Table, &
(i) against serial number 3, in column (3), &
(A) against item (vii), for the entry in column (4), the entry "9" shall be substituted;
(B) against item (viii), for the entry in column (4), the entry "9" shall be substituted;
(C) against item (x), for the entry in column (4), the entry "9" shall be substituted;
8 mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025(ii) against serial number 7, in column (3), &
(A) against item (i), &
(I) for the entry in column (4), the entry "2.5" shall be substituted; (II) in column (5), the following shall be inserted, namely: & "Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)]";
(B) in item (vi), in the Explanation, in clause (a), after the words "covered by items", the brackets and figure "(i)," shall be inserted;
(iii) against serial number 8, in column (3), &
(A) against item (v), for the entry in column (4), the entry "9" shall be substituted;
(B) against item (vi), in column (4), for the figure "6", the figure "9" shall be substituted;
(iv) against serial number 9,--
(A) in column (3), against sub-item (b) of item (iii) in column (4), for the figure "6", the figure "9" shall be substituted;
(B) for item (iv) in column (3) and the corresponding entries relating thereto in columns (4) and
| (3) | (4) | (5) |
| "(iv) Transport of goods in containers by rail by any person other than Indian Railways. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. (Please refer to Explanation no. (iv)] |
| or | ||
| 9 | -"; |
(C) in column (3), against item (v), in the entry in column (4), for the figure "6", the figure "9" shall be substituted;
(D) for item (vi) in column (3) and the entries corresponding relating thereto in columns (4) and (5),
| (3) | (4) | (5) |
| "(vi) Multimodal transportation of goods where at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods are used by a multimodal transporter, where; | ||
| (a) Transportation of goods by any mode of transport other than air. | 2.5 | Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods (i.e. services of transport of goods procured from other service provider), has not been taken: Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges state tax at a rate higher than 2.5%, credit of input tax charged on such input services of goods transportation in excess of the tax paid or payable at the rate of 2.5%, shall not be taken: Provided also that nothing contained in this item shall apply to supply of a service other |
| than by way of transport of goods from a place in India to another place in India. Illustration: 'A' engages 'B' (multimodal transporter) for transport of goods from New Delhi to Gaya for Rs 1200, wherein 'B' uses more than one mode of transport for the movement of goods. 'B', for supplying the said service hires a GTA i.e., 'C' for Rs 600 who charges state tax at 9%. 'B' also hires 'D', a Container Transport Operator for Rs. 400 who charges state tax at 2.5%, for supplying their services. 'B' shall be entitled to take input tax credit on the above-mentioned input services of transportation of goods as under: (i) Only to the extent of Rs. 15 (2.5% of Rs. 600) and not Rs. 54 for the input service of GTA; (ii) To the extent of Rs. 10 (2.5% of Rs. 400) for the input service of container transport operator. | ||||
| (b) At least one mode of transport is by air. | 9 | Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India."; |
(A) in column (3), against item (i), in the entry in column (4), for the figure "6", the figure "9" shall be substituted; –
(B) for item (ia) in column (3) and the corresponding entries relating thereto in columns (4) and
| (3) | (4) | (5) |
| "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business has not been taken: [Please refer to Explanation no. (iv)] Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken. |
| or | ||
| 9 | -"; |
namely: –
| (1) | (2) | (3) | (4) | (5) |
| "12 | Heading 9968 | (i) Postal services | 9 | - |
| (ii) Courier Services | 9 | - | ||
| (iii) local delivery services (a) Supplied through electronic commerce operator where the person supplying such services is not liable for registration under sub-section (1) of Section 22 of the Uttar Pradesh Goods and Services Tax Act, 2017. (b) other than (a) above | 9 | - | ||
| (iv) Delivery services other than (i), (ii) and (iii) above | 9 | -"; |
(4), the entry "2.5" shall be substituted;
(viii) against serial number 21, in column (3), –
(A) item (ia), and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(B) for item (ii), the following item shall be substituted, namely: –
"(ii) Other professional, technical and business services other than (i) above and serial number 38 below";
(ix) against serial number 24, in column (3), against item (ii), for the entry in column (4), the entry "9" shall be substituted;
| (1) | (2) | (3) | (4) | (5) |
| "26 | Heading 9988 [Manufacturing services on physical inputs (goods) owned by others] | (1) Services by way of job work in relation to diamonds falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of inputs 1975); | 0.75 | -"; |
| (ii) Services by way of job work relation to– (a) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (b) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food falling under heading 2309 of the said chapter; (c) goods falling under Chapter 30 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (d) Hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975): Provided that nothing contained in clause (d) shall apply to job-work in relation to leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), respectively; (e) Printing of newspapers, books (including Braille books), journals and periodicals; | 2.5 in | |||
| (f) Printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5% or Nil; (g) Textiles and textile products falling under Chapters 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (h) bricks falling under Chapters 68 or 69 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5%; (i) all products, other than diamonds, falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); (j) handicraft goods; (k) umbrella. | ||||
| (iii) Services by way of job work in relation to manufacture of alcoholic liquor for human consumption; | 9 | |||
| (iv) Services by way of job work other than (i), (ii) and (iii) above. | 9 | |||
| (v) Services by way of any treatment or process on goods belonging to another person, in relation to – (a) printing of newspapers, books (including Braille books), journals and periodicals; | 2.5 | |||
| (b) printing of all goods falling under Chapters 48 or 49 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) which attract state tax @2.5% or Nil. | ||||
| (vi) Tailoring services. | 2.5 | |||
| (vii) Services by way of any treatment or process on goods belonging to another person, other than (v) and (vi) above. | 9 |
(A) against item (i), for the entry in column (4), the entry "2.5" shall be substituted;
(B) against item (ia), for the entry in column (4), the entry "2.5" shall be substituted;
(xii) against serial number 34, in column (3), –
(A) against item (ii), for the entry in column (4), the entry "2.5" shall be substituted;
(B) in item (iiia), the following explanation shall be inserted, namely: –
"Explanation: Nothing contained in clause (b) of this item shall apply to a 'recognised sporting event'.";
(C) against item (iiia), for the entry in column (4), the entry "20" shall be substituted;
(D) against item (iv), for the entry in column (4), the entry "20" shall be substituted;
(xiii) for serial number 35 and the entries relating thereto, the following shall be substituted, namely: –
| (1) | (2) | (3) | (4) | (5) | ||
| "35 | Heading 9997 | (i) Beauty and physical well-being services falling under group 99972. | 2.5 | Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation No. (iv)] | ||
| (ii) Other services (washing, cleaning and dyeing services; and other miscellaneous services including services nowhere else classified). Explanation. – For the removal of doubt, it is hereby clarified that, supplies covered by item (i) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate specified under this item. | 9 | -"; |
be substituted, namely: –
" Explanation:–This entry shall be read in conjunction with serial number 437 of Schedule I of notification no. KA.ΝΙ.-2- /X1-9( )/17- U.P.Act-1-2017-Order-( )-2025 Dated: September, 2025.."
(b) in paragraph 4 relating to Explanation, –
(i) for clause (xxxx), the following clause shall be substituted, namely: –
"(xxxx)'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) electronic commerce operator by whom the services of local delivery are provided;
(ii) electronic commerce operator through whom the services of local delivery are provided";
(ii) after clause (xxxx), the following clauses shall be inserted, namely:-
"(xxxxi) 'recognised sporting event' has the same meaning as assigned to it in clause (zw) of paragraph 2 of notification no. KA.ΝΙ.-2-843/ΧΙ-9(47)/17-U.P.Act-1-2017-Order-(10)-2017 Dated June 30, 2017, as amended from time to time;
(xxxxii) 'handicraft goods' shall have the same meaning as assigned to it in the notification no. ΚΑ.ΝΙ.-2-1710/X1-9(47)/17-U.P.Act-1-2017-Order-(79)-2017 Dated November 14, 2017 as amended from time to time;
(xxxxiii) 'mode of transport' means carriage of goods by road, air, rail, inland waterways or sea;
(xxxxiv) 'multimodal transporter' means a person who, –
(a) enters into a contract under which he undertakes to perform multimodal transportation against freight; and mRrj izns'k vlk/kkj.k xtV] 20 flrEcj] 2025 13 (b) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.".
(2) with effect from the 1st day of April, 2025, in paragraph 4, in clause (xxxvi), the following Explanations shall be inserted, namely: –
"Explanation 1.–For the purposes of this clause, 'premises' means a place from where hotel accommodation services are being supplied or are to be supplied.
Explanation 2.–For the purpose of sub-clause (c), the expression 'a person applying for registration' shall include a person applying for amendment of registration to declare an additional place of business.".
By order,
M. DEVARAJ,
Pramukh Sachiv.
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