In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) ot section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Uttar Pradesh Goods and Services Tax Act. 2017 (U.P. Act no.1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased to make the following amendments in Government notification No.KA.NI.-2-842/XI-9(47)/17-U.P.Act-1 -2017-Order-(09)-2017: Dated: June 30, 2017, as amended by notification no. KA.NI.-2-1206/XI-9(47)/17-U.P.Act-1-2017-Order-(39)-2017: Dated: August 25, 2017 namely:-
AMENDMENT
In the aforesaid notification, in the Table, against serial number 3, for item (vi) in column (3) and the entries relating thereto, in columns (3), (4) and (5). the following items shall be substituted, namely:-
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment; or
(c) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in paragraph 3 of the Schedule III of the Uttar Pradesh Goods and Services Tax Act, 2017.
2. This notification shall be deemed to have come into force with effect from 21st day of September, 2017.
By Order
(Rajendra Kumar Tiwari)
Apar Mukhya Sachiv