The Uttar Pradesh Value Added Tax ACT, 2008 Notifciation
-

Body Notification No.- KA.NI-2-1793/XI-2-9(134)/17- U.P. Act-5-2008-Order-(80)-2019 Dated 17th December, 2019

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 read with section 74 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 09 December, 2019, the following amendment in Schedule-IV to the said Act-

AMENDMENT

In the aforesaid Schedule, after serial no. 1 the following serial and entries relating there to shall column-wise be inserted, namely: -

S. No.	Name and description of goods	Point of Tax	Rate of Tax%
1	2	3	4
1-A	Any non GST alcohol, when sold for use in the process of manufacture of alcoholic liquor for human consumption against a certificate issued by the Commissioner of State Excise, Uttar Pradesh or by the officer authorised by him in this regard.	M or I	5%

By Order,

(Rajesh Kumar Tyagi)

Vishesh Sachiv