The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
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Body Notification No.-KA.NI.-2-415/XI-9(57)/17- U.P. Act -5-2008-Order-(119)-2018 Dated : 14th March, 2018

WHEREAS the State Government is satisfied that it is expedient so to do in public interest,

NOW THEREFORE, 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) and clause (i) of sub-section (1) of section 174 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), the Governor is pleased to make with effect from the date of publication of this notification in the Gazette following amendment in Schedule-IV to the said Act of 2008:-

AMENDMENT

In the said Schedule, for entries at serial number 8(a), the following entries shall, columnwise be substituted, namely:-

8(a)

Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit of a dealer registered under Uttar Pradesh Goods And Services Tax Act, 2017 (U.P.Act no.l of 2017) or Uttar Pradesh Value Added Tax Act, 2008 (U.P. Act no.5 of 2008) for use in the process of manufacture of taxable goods under Uttar Pradesh Goods And Services Tax Act, 2017 or Taxable goods other than non-VAT-goods under Uttar Pradesh Value Added Tax Act-2008 (U.P. Act no. 5 of 2008) against certificate prescribed by the Commissioner.

Manufacturer or Importer

By Order,

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv.