Uttar Pradesh Notification for Tax Rate of Diesel oil and Natural Gas

[Ref: Notification No.-KA.NI-1112/XI-9(57)/17-U.P. Act-5-2008-Order-(34)-2017 dated 10 August, 2017]

WHEREAS the State Government is satisfied that it is expedient so to do in 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) 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 July 01, 2017, the following amendment in Schedule-IV to the said Act of 2008:-

AMENDMENT

In the said Schedule,-

(a) for entries at serial number 4(a), the following entries shall, columnwise be substituted, namely:-

S.No.	Name and description of goods	Point of Tax	Rate of Tax %
4(a)	Diesel oil as defined in the United Provinces Sales of Motor Spirit, Diesel Oil and Alcohol Taxation Act, 1939 when sold to an industrial unit* of a dealer registered under the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) for use in the process of manufacture of taxable goods under the Uttar Pradesh Goods and Services Tax Act, 2017 against certificate prescribed by the Commissioner.	Manufacturer or Importer	5%

(b) for entries at serial numbers 8(a) and 8(b), 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 the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) for use in the process of manufacture of taxable goods under the Uttar Pradesh Goods and Services Tax Act, 2017 against- certificate prescribed by the Commissioner.	Manufacturer	5%
8(b)	Natural gas other than Compressed Natural Gas (CNG) when sold to a dealer registered under the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) for use in the process of manufacture by an industrial unit* situated in Taj Trapezium Area against certificate prescribed by the Commissioner.	Manufacturer or Importer	5%