THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body NOTIFICATION No.-1434/XI-2-23-9(47)/17-T.C.-248-U.P.Act-l-2017-Order-(304)-2023, Dated 31st October, 2023

In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 further amendments in the Notification no.KA.NI.-2-850/XI-9(47)/17-U.P.Act-1-20 17-Order-(17)-2017 dated 30.06.2017, namely:-

In the aforesaid notification, in the TABLE, after S. No. 6A and the entries relating thereto, following S.No. and the entries shall be inserted, namely:-

(1)	(2)	(3)
"6AA.	5605	Imitation zari thread or yam made out of Metallised polyester film /plastic film; Explanation: This entry shall apply for refund of input tax credit only on polyester film /plastic film";

2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023.

(Nitin Ramesh Gokarn)

Apar Mukhya Sachiv.