jftLVªs'ku uEcj&,lå,låihå@,yå& Øe-la[;k&30
MCywå@,uåihå@91@2014&16
ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼lkekU; ifjfu;e fu;e½
mRrj çns'k 'kklu
la[;k 1@X;kjg-2-26-9¼42½-17-Vh0lh0-76-m0iz0th0,l0Vh0 fu;e-2017-vkns'k ¼368½-2026 y[kuÅ] 25 tuojh] 2026 &&&&&
vf/klwpuk
mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼vf/kfu;e la[;k 1] lu~ 2017½ dh /kkjk 164 }kjk çnÙk 'kfDr;ksa dk ç;ksx djds jkT;iky] ifj"kn~ dh flQkfj'kksa ij] ,rn~}kjk mÙkj çns'k eky vkSj lsok dj fu;ekoyh] 2017 esa vxzrj la'kks/ku djus dh –f"V ls ,rn~}kjk fuEufyf[kr fu;ekoyh cukrs gSa] vFkkZr~%&
mÙkj çns'k eky vkSj lsok dj ¼lRrjoka la'kks/ku½ fu;ekoyh] 2026
1&¼1½ ;g fu;ekoyh mÙkj çns'k eky vkSj lsok dj ¼lRrjoka la'kks/ku½ laf{kIr uke vkSj çkjEHk
fu;ekoyh] 2026 dgh tk;sxhA
¼2½ bl fu;ekoyh esa vU;Fkk micaf/kr ds flok;] fnukad 1 Qjojh] 2026 ls
ço`Ùk le>h tk;sxhA
fu;e 31?k dk 2&mÙkj çns'k eky vkSj lsok dj fu;ekoyh] 2017 ¼ftls vkxs mDr fu;ekoyh
c<+k;k tkuk
dgk x;k gS½ esa] fu;e 31x ds i'pkRk~] fuEufyf[kr fu;e c<+k fn;k tk,xk] vFkkZRk~%&
^^31?k&[kqnjk foØ; ewY; ds vk/kkj ij eky dh iwfrZ dk ewY;%&
¼1½ bl v/;k; ds mica/k esa vUrfoZ"V fdlh ckr ds gksrs gq;s] uhps lkj.kh ds LrEHk ¼3½ esa fofufnZ"V fooj.k okys eky] tks lkj.kh ds LrEHk ¼2½ esa fofufnZ"V v/;k;] 'kh"kZd] mi-'kh"kZd ;k VSfjQ en ds v/khu vkrs gSa] dk ewY;] ,sls eky ij ?kksf"kr [kqnjk foØ; ewY; ls ykxw dj dh jkf'k dks ?kVkdj ekuk tk,xk] vFkkZRk~%& 2 mRrj izns'k vlk/kkj.k xtV] 25 tuojh] 2026 lkj.kh
| Ø0la0 | v/;k;@'kh"kZd@ mi&'kh"kZd@ VSfjQ en | eky dk fooj.k |
| ¼1½ | ¼2½ | ¼3½ |
| 1 | 2106 90 20 | iku elkyk |
| 2 | 2401 | vofufeZr rackdw ( rackdw mfPN"V (rackdw ds iÙkksa ls fHkUu) |
| 3 | 2402 | flxkj] ps:V] flxkfjyks vkSj flxjsV] rackdw ;k rackdw ds vuqdYi |
| 4 | 2403 | vU; fufeZr rackdw vkSj fufeZr rackdw vuqdYi( ^^lekaxh—r** ;k ^^iqujfpr** rackdw ( rackdw fu"d"kZ vkSj lRo ¼chM+h ls fHkUu½ |
| 5 | 2404 11 00 | rackdw ;k iqujfpr rackdw ;qDr eky vkSj ngu ds fcuk 'olu ds fy, vfHkçsr |
| 6 | 2404 19 00 | rackdw ;k fudksVhu vuqdYi ;qDr eky vkSj ngu ds fcuk 'olu ds fy, vfHkçsr |
¼2½ mifu;e ¼1½ esa fufnZ"V ykxw dj dh jkf'k dk vo/kkj.k fuEufyf[kr jhfr ls fd;k tk,xk] vFkkZRk~%&
dj jkf'k = ¼[kqnjk foØ; ewY; x ykxw djksa dh çfr'kr dj nj½@¼100 $ ykxw dj njksa dk ;ksx½
bl fu;e ds ç;kstukFkZ]&
¼d½ ^^ykxw dj** dk rkRi;Z ;FkkfLFkfr] ,dh—r eky vkSj lsok dj ¼vkb0th0,l0Vh0½ ;k dsUæh; eky vkSj lsok dj ¼lh0th0,l0Vh0½ ;k jkT; eky vkSj lsok dj ¼,l0th0,l0Vh0½ ;k la?k jkT; {ks= eky vkSj lsok dj ¼;w0Vh0th0,l0Vh0½ ls gS(
¼[k½ ^^[kqnjk foØ; ewY;** dk rkRi;Z eky ij ?kksf"kr vf/kdre ewY; ls gS ftl ij ,slk eky iSfdax esa :i esa vafre miHkksDrk dks foØ; ds fy, gks ldrk gS vkSj blesa lHkh dj] M~;wVh] vf/kHkkj ;k midj lfEefyr gSa] pkgs os fdlh Hkh uke ls tkus tk,a(
¼x½ tgka fdlh eky ds iSdst ij ,d ls vf/kd [kqnjk foØ; ewY; ?kksf"kr fd, x, gksa] ogka ,sls [kqnjk foØ; ewY;ksa esa ls vf/kdre dks [kqnjk foØ; ewY;
le>k tk,xk(
¼?k½ tgka fdlh eky ds iSdst ij ?kksf"kr [kqnjk foØ; ewY; dks iwfrZ ls igys] nkSjku ;k mlds i'pkr~ fdlh Hkh voLFkk esa [kqnjk foØ; ewY; esa o`f) ds fy, ifjofrZr dj fn;k x;k gks] ogka ,sls ifjofrZr [kqnjk foØ; ewY; dks [kqnjk foØ;
ewY; le>k tk,xk(
¼³½ tgka fdlh eky ds iSdst ij fofHkUu {ks=ksa esa iSfdax ds :i esa foØ; ds fy, fofHkUu [kqnjk foØ; ewY; ?kksf"kr fd, x, gksa] ogka çR;sd ,slk [kqnjk foØ;
ewY; ml {ks= ds fy, eky ds ewY;kadu ds ç;kstuksa ds fy, [kqnjk foØ; ewY;
gksxk ftlls ;g [kqnjk foØ; ewY; lEcaf/kr gSA** mRrj izns'k vlk/kkj.k xtV] 25 tuojh] 2026 3 ¼3½ mDr fu;ekoyh esa] fu;e 86[k esa] çFke ijarqd esa] [kaM ¼³½ ds i'pkRk~] fu;e 86[k dk la'kks/ku
fuEufyf[kr [kaM c<+k fn;k tk,xk] vFkkZRk~%&
^^¼p½ fuekZrk ds vykok jftLVªh—r O;fDr dks bl fu;e ds mica/kksa ls NwV dsoy fu;e 31?k ds v/khu fofufnZ"V eky ds lEca/k esa gksxh] ftl ij [kqnjk foØ; ewY; ds vk/kkj ij dj lanRr fd;k x;k gS]**
vkKk ls]
dkfeuh pkSgku jru] izeq[k lfpoA
&&&&&&& IN pursuance of the provision 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. 1@XI-2–26-9¼42½-17-T.C.-76-U.P.GST Rules-2017-Order¼368½-2026, dated January 25, 2026 :
No. 1@XI-2–26-9¼42½-17-T.C.-76-U.P.GST Rules-2017-Order¼368½-2026
Dated Lucknow, January 25, 2025
IN exercise of the powers conferred by Section 164 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 rules with a view to further to amend the Uttar Pradesh Goods and Services Tax Rules, 2017, namely: –
THE UTTAR PRADESH GOODS AND SERVICES TAX
(SEVENTIETH AMENDMENT) RULES, 2026
Short title and 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax
commencement (Seventieth Amendment) Rules, 2026.
(2) Save as otherwise provided in these rules, they shall come into force from
the 1st day of February, 2026.
Insertion of rule 2. In the Uttar Pradesh Goods and Services Tax Rules, 2017,
31D
(hereinafter referred to as the "said rules"), after rule 31C, the following rule shall be
inserted, namely: -
"31D. Value of supply of goods on basis of retail sale price–
(1) Notwithstanding anything contained in the provisions of this Chapter, the
value of goods bearing the description specified in column (3), falling under
Chapter, heading, sub-heading or tariff item specified in column (2), of the
Table below, shall be deemed to be the retail sale price declared on such goods,
less the amount of tax as applicable, namely:–
TABLE
| Sl. No. | Chapter/Heading/ Sub-heading/ Tariff item | Description of Goods |
| (1) | (2) | (3) |
| 1 | 2106 90 20 | Pan masala |
| 2 | 2401 | Unmanufactured tobacco; tobacco refuse (other than tobacco leaves) |
| 3 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 4 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) |
| 5 | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion |
| 6 | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion |
(2) The amount of applicable tax referred to in sub-rule (1) shall be determined in the following manner, namely:–
Tax amount = (Retail sale price x tax rate in % of applicable taxes)/(100 + sum of applicable tax rate).
Explanation:- For the purposes of this rule,–
(a) "applicable tax" means IGST or CGST or SGST or UTGST as the case may be;
(b) "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;
(c) where on the package of any 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;
(d) where the retail sale price declared on packages of any goods is altered to increase the retail sale price at any stage before, during, or after the supply, such altered retail sale price shall be deemed to be the retail sale price;
(e) where different retail sale prices are declared on different packages for the sale of any 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 goods intended to be sold in the area to which the retail sale price relates."
Amendment of
3. In the said rules, in rule 86B, in the first proviso, after clause (e), the following rule 86B
clause shall be inserted, namely:–
"(f) the registered person other than a manufacturer shall be exempted from the provisions of this rule only in respect of goods specified under Rule 31D, on which the tax has been paid on the basis of retail sale price:"
By order,
KAMINI CHAUHAN RATAN,
Pramukh Sachiv.
ih0,l0;w0ih0&,0ih0 352 jkti=&2026&¼1048½&599 çfr;ka ¼Mh0Vh0ih0@vkWQlsV½A
ih0,l0;w0ih0&,0ih0 24 lk0 jkT; dj&2026&¼1049½&500$500=1000 çfr;ka ¼Mh0Vh0ih0@vkWQlsV½A