The Department of Commercial Taxes, Govt. of Uttar Pradesh on February 13, 2025, issued an amendment in the older notification no. 844/XI-9(47)/17-U.P.Act-1-2017-Order-(11)-2017, dated June 30, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
• This shall come into effect from January 16, 2025.
[Notification No. - 85/XI-2-25-9(47)/17-T.C.-279-U.P.Act-1-2017-Order-(343)-2025]
