The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No. K.A. NI-2-1423/XI-9(1)/2008-U.P. Act-5-2008-Order-(142)-2015 Dated 14th October, 2015

In exercise of the powers under sub-section(4) of section 4 of the Uttar Pradesh Value Added Tax Act, 2008 (U.P.Act no. 5 of 2008), the Governor is pleased to make with effect from October 15, 2015, the following amendment in Schedule-IV to the said Act:-

Amendment

In the said Schedule-IV, for the entries at serial numbers 12, 13 and 14 the following entries respectively shall, columnwise be substituted, namely:-

SCHEDULE

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
12	Cigarette/Cigar	M or I	40%
13	Pan Masala without tobacco content	M or I	40%
14	Khaini, Zarda, Surti other manufactured tobacco and tobacco products excluding Bidi	M or I	40%

By order,

(Biresh Kumar)

Pramukh Sachiv