In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 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, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification no.-KA.NI.-2-842/XI-9(47)/17-U.P. Act-1 -2017-Order-(09)-2017 Dated June 30, 2017,namely:-
2. In the said notification, in the Table against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, -
" Provided that during the period beginning from the 14lh June, 2021 and ending with the 30th September, 2021, the state tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.";
3. This notification shall be deemed to have come into force with effect from 14th day of June. 2021.
By Order,
(Sanjiv Mittal)
Apar Mukhya Sachiv