The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation

Body NOTIFICATION No. KA.NI-2-2217/Xl-9(57)/17-U.P. Act-5-Order-(157)-2018 ,Dated, 14th November. 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 subsection (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 ScheduIe-IV to the said Act of 2008:-


In the said Schedule, for entries at serial nos. 8(a), 8(b) and 8(c) the following entries shall columnwise be substituted, namely:-

S.No. Name and description of goods Points of Tax Rate of Tax %
8(a) Natural gas other than Compressed Natural Gas (CNG) when sold to an industrial unit for use in the process of manufacture of Chemical fertilizers. Manufacturer or Importer 14.5%
8(b) Natural gas other than compressed Natural gas (CNG) in case other than those described in serial no. 8(a) Manufacturer or Importer 10%

By Order,

(Alok Sinha)

Apar Mukhya Sachiv