Regarding notifying certain goods at the tax rate 2.5 percent under UP-GST Act w.e.f. 18 Oct 2017
NI.-2-1635/XI-9(47)/17 Dated:- 2-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
KA.NI.-2-1635/XI-9(47)/17-U.P.Act- 1-2017-Order-(69)-2017
Lucknow : Dated : November, 02, 2017
In exercise of the powers conferred by sub-section (1) of section 9 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, is pleased to hereby notify the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column
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to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case may be, may allow in this regard.
Explanation –
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and
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