Amendment in Notification No. 1347/Eleven-2-23-9(47)/17-TC0238-Uttar Pradesh Act-1-2017-Order-(295)-2023 dated 10th October, 2023.

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dkfeuh pkSgku jru] izeq[k lfpoA351 RPH 2026 (Rajya Kar anu-2) (Order no. 369) Data 1E mRrj izns'k vlk/kkj.k xtV] 25 tuojh] 2026 3 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. 2@XI-2–26-9¼47½-17-T.C.-300-U.P.Act-1-2017-Order¼369½-2026, dated January 25, 2026 :

No. 2@XI-2–26-9¼47½-17-T.C.-300-U.P.Act-1-2017-Order¼369½-2026

Dated Lucknow, January 25, 2026

IN exercise of the powers conferred by sub-section (5) of Section 15 of the Uttar Pradesh Goods and Services Tax Act, 2017 (Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following amendment in the notification no. 1347/X1-2-23-9(47)/17-T.C.238-U.P. Act- 1-2017-Order-(295)-2023 dated October 10, 2023, namely: –

AMENDMENT

In the aforesaid notification, after clause (iii), the following clauses shall be inserted, namely: – "(iv) Supply of the following of goods bearing the description specified in column (3), falling under the corresponding Chapter/ heading/ sub-heading / tariff item specified in column (2) of the Table below, on which retail sale price is declared. –

TABLE

Explanation:- For the purposes of this clause, –

(a) "retail sale price" means the maximum price declared on goods at which such goods in packaged form may be sold to the ultimate consumer and includes all taxes, duties, surcharge or cess, by whatever name called;

(b) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price;

(c) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at any stage before, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;

(d) where different retail sale prices are declared on different packages for the sale of any specified goods in packaged form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates;

(e) "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act no. 51 of 1975);

(f) the rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act no. 51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this clause. "

2. This notification shall come into force on the 1st day of February, 2026.

By order,

KAMINI CHAUHAN RATAN,

Pramukh Sachiv.