notification120923122021_english

Uttar Pradesh Shasan Rajya kar Anubhag -2 In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Government Notification no.-1209/XI-2-21- NOTIFICATION Lucknow: Dated: December 20, 2021 In exercise of the powers under sub-section (5) of section 9 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 amendments to further amend Notification no.-KA.NI.- 2-848/X1-9(47)/17-U.P.Act-1-2017-Order-(15)-2017 Dated 30'" June, 2017, namely:- 1. In the said notification,- i in clause (1), for the words “‘and motor cycle;”, the words", motor cycle, omnibusor any other motor vehicle;” shall be substituted; ii after clause (iii), the following clause shall be inserted, namely:- “(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.” 2. In the said notification, in Explanation, - i. in item (b), for the words, brackets, numbers and figures “and “motor cycle shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988).”, the words, brackets, numbers and figures,“, motor cy¢le, motor vehicleand omnibusshall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicles Act, 1988 (Act no. 59 of 1988).”shall be substituted; ii. after item (b), the following shall be inserted namely, - “(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.” This notification shall Come_into force with effect from the 1“ day of January, 2022. By Order, (Sanjiv Mittal) Apar Mukhya Sachiv