UP GST Act 2017, Uttar Pradesh Goods and Service Tax Act 2017. Uttar Pradesh State is passed his own GST Act 2017, uptax gst act 2017 is available for download in Hindi & English Language. THE Uttar Pradesh GOODS AND SERVICES TAX BILL, 2017. A BILL to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Uttar Pradesh and the matters connected therewith or incidental thereto..BE it enacted by Legislature of Uttar Pradesh in the Sixty-eighth Year of the Republic of India as follows:-
UP GST Act 2017
- (1) This Act may be called the Uttar Pradesh Goods and Services Tax Act, 2017.
- (2) It extends to the whole of the Uttar Pradesh
- (3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Levy and collection.(1) Subject to the provisions of sub-section (2), there shall be levied a tax called the Uttar Pradesh goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
(4) The State tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.(5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services:
(1) Notwithstanding anything to the contrary contained in this Act but subject to the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate turnover in the preceding financial year did not exceed fifty lakh rupees may opt to pay, in lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but not exceeding,-
- (a) One per cent. of the turnover in State in case of a manufacturer,
- (b) Two and a half per cent. of the turnover in State in case of persons engaged in making supplies referred to in clause (b) of paragraph 6 of Schedule II, and
- (c) half per cent. of the turnover in State in case of other suppliers,