ykblsUl Vw iksLV ,sV dUls'kuy jsV
—
¼ifjfu;r vkns'k½
mRrj çns'k 'kklu
la[;k 27@X;kjg-2&26-9¼47½-17-Vh0lh0-301-m0iz0vf/k0-1-2017-vkns'k-¼370½-2026 y[kuÅ] 31 tuojh] 2026
vf/klwpuk
mÙkj çns'k eky vkSj lsok dj vf/kfu;e] 2017 ¼mÙkj çns'k vf/kfu;e la[;k 1 lu~ 2017½ dh /kkjk 9 dh mi/kkjk ¼1½ vkSj /kkjk 15 dh mi/kkjk ¼5½ }kjk çnRr 'kfDr;ksa dk ç;ksx djds] jkT;iky] ifj"kn~ dh flQkfj'kksa ij] vf/klwpuk la[;k 1699/X;kjg-9¼47½-17-Vh0lh0-284-m0ç0vf/k0-1-2017-vkns'k-¼362½- 2025 fnukad 20 flrEcj] 2025 esa ,rn~}kjk fuEufyf[kr la'kks/ku djrs gSa] vFkkZRk%—
la"k¨/ku
iwoksZDr vf/klwpuk esa]&
¼d½ vuqlwph-II-9% esa] Øe-la[;k-4 vkSj mlls lEcaf/kr çfof"V;ksa ds i'pkr~] fuEufyf[kr
| "4d | 2403 19 21, 2403 19 29 | chfM+;ka;"; |
¼[k½ vuqlwph-III–20% esa] Øe-la[;k-13 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr~] fuEufyf[kr
| Þ14 | 2106 90 20 | iku elkyk; |
| 15 | 2401 | vfofufeZr rackdw; rackdw mfPN"V [rackdw ds iRrksa ls fHkUu]; |
| 16 | 2402 | rackdw ;k rEckdw ds vuqdYi ls cuh flxkj]ps:V]flxkfjyks vkSj flxjsV ; |
| 17 | 2403 ¼2403 19 21] 2403 19 29 ls fHkUu½ | vU; fofufeZr rackdw vkSj fofufeZr rackdw vuqdYi; ^*lekaxh—r** ;k ^*iqujZfpr** rackdw ; rackdw fu"d"kZ vkSj lRr ¼chM+h ls fHkUu½; |
| 18 | 2404 11 00 | rackdw ;k iqujZfpr rackdw ;qDr vkSj ngu ds fcuk 'olu ds fy, vk'kf;r mRikn; |
| 19 | 2404 19 00 | rackdw ;k fudksVhu vuqdYi ;qDr vkSj ngu ds fcuk 'olu ds fy, vk'kf;r mRikn**A; |
¼x½ vuqlwph-VII–14% vkSj mlls lEcaf/kr çfof"V;k¡ fudky nh tk,axhA
2&;g vf/klwpuk fnukad 1 Qjojh] 2026 ls ço`Ùk gksxhA
vkKk ls]
dkfeuh p©gku jru] çeq[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. 27@XI-2–26-9¼47½-17-T.C.-301-U.P. Act-1-2017-Order-¼370½-2026, dated January 31, 2026 :
No. 27@XI-2–26-9¼47½-17-T.C.-301-U.P. Act-1-2017-Order-¼370½-2026
Dated Lucknow, January 31, 2026
IN exercise of the powers conferred by sub-section (1) of Section 9 and sub-section (5) of Section 15 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor, on the recommendations of the Council, hereby makes the following amendments in notification no. 1699/XI-9(47)-17-T.C.-284-U.P. Act-1-2017-Order-(362)-2025 dated September 20, 2025, namely:-
AMENDMENT
In the aforesaid notification, -
(a) in the Schedule-II–9%, after Sl. no. 4 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-
| "4A | 2403 19 21, 2403 19 29 | Biris;"; |
serial number and entries shall be inserted, namely: -
| "14 | 2106 90 20 | Pan masala; |
| 15 | 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves]; |
| 16 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; |
| 17 | 2403 (other than 2403 19 21, 2403 19 29) | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences (other than biris); |
| 18 | 2404 11 00 | Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion; |
| 19 | 2404 19 00 | Products containing tobacco or nicotine substitutes and intended for inhalation without combustion."; |
2. This notification shall come into force with effect from the 1st day of February, 2026.
By order,
KAMINI CHAUHAN RATAN,
Pramukh Sachiv.