The UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017

 THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 20171 
[U. P. ACT No. 1 of 2017]
Amended by 
U. P. Act no. 45 of 2018 
U.P. Act No. 05 of 2020 
U.P. Act No. 16 of 2020 
U.P. Act No. 24 of 2020 
U.P. Act No. 40 of 2021 
U.P. Act No. 11 of 2022 
U.P. Act No. 14 of 2023 
U.P. Act No. 19 of 2023 
U.P. Act No. 16 of 2024 
U.P. Act No. 17 of 2024 
U.P. Act No. 08 of 2025 
[ As passed by the Uttar Pradesh Legislature, assented to by 
the Governor on May 18, 2017 and published in U. P. Gazette 
extraordinary on May 19, 2017. ] 
 AN
ACT 
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. 
 It is hereby enacted in the Sixty-eighth Year of the Republic of 
India as follows :— 
CHAPTER I 
PRELIMINARY 
Short title, 
extent and 
commen-
cement 
1. (1) This Act may be called the Uttar Pradesh Goods and 
Services Tax Act, 2017. 
(2) It extends to the whole of Uttar Pradesh.  
(3) It shall come into force on such date as the State 
Government may, by notification in the Gazette, appoint ; 
 Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the 
coming into force of that provision.  
Definitions 
 
 
 
Act No. 04 of 
1882 
2. In this Act, unless the context otherwise requires, —
(1) “actionable claim” shall have the same meaning as assigned 
to it in section 3 of the Transfer of Property Act, 1882 ; 
(2) “address of delivery” means the address of the recipient of 
goods or services or both indicated on the tax invoice issued by a 
registered person for delivery of such goods or services or both ; 
 (3) “address on record” means the address of the recipient as 
available in the records of the supplier ; 
1. For SOR see at the end of this Act. 
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[The Uttar Pradesh Goods and Services Tax Act, 2017]
 (4) “adjudicating authority” means any authority, appointed or 
authorized to pass any order or decision under this Act, but does not 
include the Commissioner, Revisional Authority, the Authority for 
Advance Ruling, the Appellate Authority for Advance Ruling, 1[National 
Appellate Authority for Advance Ruling] 2[the Appellate Authority, the 
Appellate Tribunal and the Authority referred to in sub-section (2) of 
section 171; ] 
 (5) “agent” means a person, including a factor, broker, 
commission   agent,  arhatia,  del credere agent,  an  auctioneer or  any 
(6) “aggregate turnover” means the aggregate value of all 
taxable supplies (excluding the value of inward supplies on which tax 
is payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter-State supplies of persons 
having the same Permanent Account Number, to be computed on all 
India basis but excludes Central tax, State tax, Union territory tax, 
integrated tax and Cess ; 
 (7) “agriculturist” means an individual or a Hindu Undivided 
Family who undertakes cultivation of land.  
(a) by own labour, or  
(b) by the labour of family, or 
 (c) by servants on wages payable in cash or kind or by hired 
labour under personal supervision or the personal supervision of any 
member of the family ;  
(8) “Appellate Authority” means an authority appointed or 
authorized to hear appeals as referred to in section 107. 
 (9) “Appellate Tribunal” means the Goods and Services Tax 
Appellate Tribunal referred to in section 109 ; 
(10) “appointed day” means the date on which the provisions of 
this Act shall come into force ; 
 
 
 
Act No. 43 of 
1961 
(11) “assessment” means determination of tax liability under 
this Act and includes self-assessment, re-assessment, provisional 
assessment, summary assessment and best judgment assessment ; 
(12) “associated enterprises” shall have the same meaning as 
assigned to it in section 92A of the Income-tax Act, 1961 ; 
 (13) “audit” means the examination of records, returns and 
other documents maintained or furnished by the registered person 
under this Act or the rules made there under or under any other law 
for the time being in force to verify the correctness of turnover 
declared, taxes paid, refund claimed and input tax credit availed, and 
to assess his compliance with the provisions of this Act or the rules 
made there under ; 
1. Ins. by sec. 2 of U.P. Act No. 5 of 2020.
2.  Subs. by sec. 2 (a)  of  U. P. Act no.  45  of  2018.  
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 (14) “authorized bank” shall mean a bank or a branch of a bank 
authorized by the Central Government to collect the tax or any other 
amount payable under this Act ; 
(15) “authorized representative” means the representative as 
referred to under section 116 : 
 (16) “Board” means the 1[Central Board of Indirect Taxes and 
Customs] constituted under the Central boards of Revenue Act, 1963 : 
 (17) “business” includes — 
(a) any trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is for a 
pecuniary benefit ; 
 (b) any activity or transaction in connection with or incidental 
or ancillary to sub-clause (a) ; 
(c) any activity or transaction in the nature of sub-clause (a), 
whether or not there is volume, frequency, continuity or regularity of 
such transaction ; 
 (d) supply or acquisition of goods including capital goods and 
services in connection with commencement or closure of business ; 
(e) provision by a club, association, society, or any such body 
(for a subscription or any other consideration) of the facilities or 
benefits to its members ; 
 (f) admission, for a consideration, of persons to any premises ;
(g) services supplied by a person as the holder of an office 
which has been accepted by him in the course or furtherance of his 
trade, profession or vocation ;  
 2[ (h) activities of a race club including by way of totalisator or a 
license to look maker or activities of a licensed book maker in such 
club ; and ; ]  
 (i) any activity or transaction undertaken by the Central 
Government, a State Government or any local authority in which they 
are engaged as public authorities ; 
(18)  3[  X  X  X  X  ]
 (19) “capital goods” means goods, the value of which is 
capitalized in the books of account of the person claiming the input tax 
credit and which are used or intended to be used in the course or 
furtherance of business ; 
 (20) “casual taxable person” means a person who occasionally 
undertakes transactions involving supply of goods or services or both 
in the course or furtherance of business, whether as principal, agent or 
in any other capacity, in the taxable territory where he has no fixed 
place of business ; 
1.  Subs. by sec. 2 (b)  of  U. P. Act no.  45  of  2018.  
2.  Subs. by sec. 2 (c)  of  U. P. Act no.  45  of  2018.   
3.  Omit. by sec. 2 (d)  of  U. P. Act no.  45  of  2018. 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
Act No. 12 of 
2017
 
Act No. 15 of 
2017 
(21) “central tax” means the central goods and services tax 
levied under section 9 of the Central Goods and Services Tax Act, 2017;
(22) “Cess” shall have the same meaning as assigned to it in the 
Goods and Services Tax (Compensation to States) Act, 2017 ; 
Act No. 38 of 
1949
(23) “chartered accountant” means a chartered accountant as 
defined in clause (b) of sub-section (1) of section 2 of the Chartered 
Accountants Act, 1949 ; 
 (24) “Commissioner” means the Commissioner of State tax 
appointed under section 3 and includes the Chief Commissioner, 
Principal Commissioner, Special Commissioner or Additional 
Commissioner of State tax appointed under section 3 ; 
Act no. 12 of 
2017 
(25) “Commissioner in the Board” means the Commissioner 
referred to in section 168 of the Central Goods and Services Tax Act, 
2017 ; 
(26) “common portal” means the common goods and services 
tax electronic portal referred to in section 146 ;  
 
 
 
 
Act no. 56 of 
1980  
(27) “common working days” shall mean such days in 
succession which are not declared as gazetted holidays by the Central 
Government or the government of Uttar Pradesh ; 
(28) “company secretary” means a company secretary as 
defined in clause (c) of sub-section (1) of section 2 of the Company 
Secretaries Act, 1980 ; 
 (29) “competent authority” means such authority as may be 
notified by the Government ; 
(30) “composite supply” means a supply made by a  taxable 
person to a recipient consisting of two or more taxable supplies of 
goods or services or both, or any combination thereof, which are 
naturally bundled and supplied in conjunction with each other in the 
ordinary course of business, one of which is a principal supply ; 
 Illustration :—Where goods are packed and transported with 
insurance, the supply of goods, packing materials, transport and 
insurance is a composite supply and supply of goods is a principal supply. 
 (31) “consideration” in relation to the supply of goods or 
services or both includes — 
 (a) any payment made or to be made, whether in money or 
otherwise, in respect of, in response to, or for the inducement of, the 
supply of goods or services or both, whether by the recipient or by any 
other person but shall not include any subsidy given by the Central 
Government or a State Government ;  
 (b) the monetary value of any act or forbearance, in respect of, 
in response to, or for the inducement of, the supply of goods or services 
or both, whether by the recipient or by any other person but shall not 
include any subsidy given by the Central Government or a State 
Government ; 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 Provided that a deposit given in respect of the supply of goods 
or services or both shall not be considered as payment made for such 
supply unless the supplier applies such deposit as consideration for 
the said supply ; 
 (32) “continuous supply of goods” means a supply of goods 
which is provided, or agreed to be provided, continuously or on 
recurrent basis, under a contract, whether or not by means of a wire, 
cable, pipeline or other conduit, and for which the supplier invoices the 
recipient on a regular or periodic basis and includes supply of such 
goods as the Government may, subject to such conditions, as it may by 
notification, specify ; 
 (33) “continuous supply of services” means a supply of services 
which is provided, or agreed to be provided, continuously or on 
recurrent basis, under a contract, for a period, exceeding three months 
with periodic payment obligations and  includes supply of such 
services as the Government may, subject to such conditions, as it may, 
by notification, specify ; 
 
 
Act no. 23 of 
1959 
(34) “conveyance” includes a vessel, an aircraft and a vehicle ; 
(35) “cost accountant” means a cost accountant as defined 
in 1[clause (b)] of sub-section (1) of section 2 of the Cost and Works 
Accountants Act, 1959 ; 
 (36) “Council” means the Goods and Services Tax Council 
established under article 279A of the Constitution ; 
(37) “credit note” means a document issued by a registered 
person under sub-section (1) of section 34 ; 
(38) “debit note” means a document issued by a registered 
person under sub-section (3) of section 34 ; 
 (39) “deemed exports” means such supplies of goods as may be 
notified under section 147 ;  
(40) “designated authority” means such authority as may be 
notified by the Commissioner ;  
Act no. 21 of 
2000 
(41) “document” includes written or printed record of any sort 
and electronic record as defined in clause (t) of section 2 of the 
Information Technology Act, 2000 ; 
 (42) “drawback” in relation to anygoods manufactured in India 
and exported, means the rebate of duty, tax or cess chargeable on any 
imported inputs or on any domestic inputs or input services used in 
the manufacture of such goods ;  
 (43) “electronic cash ledger” means the electronic cash ledger 
referred to in sub-section (1) of section 49 ; 
(44) “electronic commerce” means the supply of goods or 
services or both, including digital products over digital or electronic 
network ; 
1. Subs. by sec. 2 (e)  of  U. P. Act no.  45  of  2018.   
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 (45) “electronic commerce operator” means any person who 
owns, operates or manages digital or electronic facility or platform for 
electronic commerce ; 
(46) “electronic credit ledger” means the electronic credit ledger 
referred to in sub-section (2) of section 49 ; 
Act no. 13 of 
2017 
(47) “exempt supply” means supply of any goods or services or 
both which attracts nil rate of tax or which may be wholly exempt from 
tax under section 11, or under section 6 of the Integrated Goods and 
Services Tax Act, 2017 and includes non-taxable supply ; 
 (48) “existing law” means any law, notification, order, rule or 
regulation relating to levy and collection of duty or tax on goods or 
services or both passed or made before the commencement of this Act 
by the Legislature or any Authority or person having the power to make 
such law, notification, order, rule or regulation ; 
 (49) “family” means, — 
(i) the spouse and children of the person, and  
(ii) the parents, grand-parents, brothers and sisters of the 
person if they are wholly or mainly dependent on the said person ; 
 (50) “fixed establishment” means a place (other than the 
registered place of business) which is characterized by a sufficient 
degree of permanence and suitable structure in terms of human and 
technical resources to supply services, or to receive and use services 
for its own needs ;  
 (51) “Fund” means the Consumer Welfare Fund established 
under section 57 ; 
(52) “goods” means every kind of movable property other than 
money and securities but includes actionable claim, growing crops, 
grass and things attached to or forming part of the land which are 
agreed to be severed before supply or under a contract of supply ; 
Act no. 15 of 
2017 
(53) “Government” means the Government of Uttar Pradesh ; 
(54) “Goods and Services Tax (Compensation to States) Act” 
means the Goods and Services Tax (Compensation to State) Act, 2017; 
(55) “goods and services tax practitioner” means any person 
who has been approved under section 48 to act as such practitioner ; 
Act no. 80 of 
1976 
(56) “India” means the territory of India as referred to in article 
1 of the Constitution, its territorial waters, seabed and sub-soil 
underlying such waters, continental shelf, exclusive economic zone or 
any other maritime zone as referred to in the Territorial Waters, 
Continental Shelf, Exclusive Economic Zone and other Maritime Zones 
Act, 1976, and the air space above its territory and territorial waters ; 
Act no. 13 of 
2017 
(57) “Integrated Goods and Services Tax Act” means the 
Integrated Goods and Services Tax Act, 2017 ; 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
Act no. 13 of 
2017
(58) “integrated tax”means the integrated goods and services 
tax levied under the Integrated Goods and Services Tax Act, 2017 ;
(59) “input” means any goods other than capital goods used or 
intended to be used by a supplier in the course or furtherance of 
business ; 
 (60) “input Service” means any service used or intended to be 
used by a supplier in the course or furtherance of business ;  
 1[(61) "Input Service Distributor" means an office of the supplier 
of goods or services or both which receives tax invoices towards the 
receipt of input services, including invoices in respect of services liable 
to tax under sub-section (3) or sub-section (4) of section 9, 2[of this Act 
or under sub-section (3) or sub-section (4) of Section 5 of the Integrated Goods and 
Services Tax Act, 2017] for or on behalf of distinct persons referred to in 
section 25, and liable to distribute the input tax credit in respect of 
such invoices in the manner provided in section 20;] 
 (62) “input tax” in relation to a registered person, means the 
central tax, State tax, integrated tax or Union territory tax charged on 
any supply of goods or services or both made to him and includes — 
 (a) the integrated goods and services tax charged on import of 
goods ; 
(b) the tax payable under the provisions of sub-sections (3) and 
(4) of section 9 ;  
Act no. 13 of 
2017 
 
Act no. 12 of 
2017 
(c) the tax payable under the provisions of sub-sections (3) and 
(4) of section (5) of the Integrated Goods and Services Tax Act, 2017 or 
(d) the tax payable under the provisions of sub-sections (3) and 
(4) of section 9 of the Central Goods and Services Tax Act, 2017 ; or 
but does not include the tax paid under the composition levy ;  
 
 
Act no. 13 of 
2017 
(63) “input tax credit” means the credit of input tax ;
(64) “intra-State supply of goods” shall have the same meaning 
as assigned to it in section 8 of the Integrated Goods and Services Tax 
Act, 2017 ;  
Act no. 13 of 
2017 
 
(65) “intra-State supply of services” shall have the same 
meaning as assigned to it in section 8 of the Integrated Goods and 
Services Tax Act, 2017 ; 
(66) “invoice” or “tax invoice” means the tax invoice referred to 
in section 31 ; 
 (67) “inward supply” in relation to a person, shall mean receipt 
of goods or services or both whether by purchase, acquisition or any 
other means, with or without consideration ; 
(68) “job work” means any treatment or process undertaken by 
a person on goods belonging to another registered person and the 
expression “job worker” shall be construed accordingly ; 
 (69) “local authority” means —
1. Subs. by sec. 2 of U.P. Act No. 16 of 2024.
2. Ins. by sec. 2(i) of U.P. Act No. 8 of 2025. (w.e.f. 01-04-2025) 
14 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 (a) a “Panchayat” as defined in clause (d) of article 243of the 
Constitution ;
(b) a “Municipality” as defined in clause (e) of article 243P of the 
Constitution ;  
 (c) a Municipal Committee, a Zila Parishad, a District Board, 
and any other authority legally entitled to, or entrusted by the Central 
Government or any State Government with the control or management 
of a municipal 1[fund] or local fund ; 
 2[Explanation––For the purposes of this sub-clause,— 
(a) “local fund” means any fund under the control or management 
of an authority of a local Self-Government established for discharging 
civic functions in relation to a Panchayat area and vested by law with 
the powers to levy, collect and appropriate any tax, duty, toll, cess or 
fee, by whatever name called; 
 (b) “municipal fund” means any fund under the control or 
management of an authority of a local Self-Government established for 
discharging civic functions in relation to a Metropolitan area or 
Municipal area and vested by law with the powers to levy, collect and 
appropriate any tax, duty, toll, cess or fee, by whatever name called.’;] 
Act no. 41 of 
2006 
(d) a Cantonment Board as defined in section 3 of the 
Cantonments Act, 2006 ; 
(e) a Regional Council or a District Council Constituted under 
the Sixth Schedule to the Constitution ;  
 (f) a Development Board constituted under article 371A 3[and 
Article 371 J] of the constitution ; 
(g) a Regional Council constituted under article 371A of the 
Constitution ;  
 (70) “location of the recipient of services” means, —
(a) where a supply is received at a place of business for which 
the registration has been obtained, the location of such place of 
business ;
 (b) where a supply is received at a place other than the place of 
business for which registration has been obtained (a fixed 
establishment elsewhere), the location of such fixed establishment ; 
 (c) where a supply is received at more than one establishment, 
whether the place of business or fixed establishment, the location of 
the establishment most directly concerned with the receipt of the 
supply ; and  
 (d) in absence of such places, the location of the usual place of 
residence of the recipient ; 
(71) “location of the supplier of services” means, —  
1. Ins. by sec. 2(ii)(a) of U.P. Act No. 8 of 2025
2. Ins. by sec. 2(ii)(b) of U.P. Act No. 8 of 2025. 
3.  Ins. by Sec. 2 (f)  of  U. P. Act no.  45  of  2018.  
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 (a) where a supply is made from a place of business for which 
the registration has been obtained, the location of such place of business ;
(b) where a supply is made from a place other than the place of 
business for which registration has been obtained (a fixed 
establishment elsewhere), the location of such fixed establishment ; 
 (c) where a supply is madefrom more than one establishment, 
whether the place of business or fixed establishment, the location of 
the establishment most directly concerned with the provisions of the 
supply ; and  
(d) in absence of such places, the location of the usual place of 
residence of the supplier ; 
 (72) “manufacture” means processing of raw material or inputs 
in any manner that results in emergence of a new product having a 
distinct name, character and use and the term “manufacturer” shall be 
construed accordingly ; 
 (73)“market value” shall mean the full amount which a 
recipient of  a supply is required to pay in order to obtain the goods or 
services or both of like kind and quality at or about the same time and 
at the same commercial level where the recipient and the supplier are 
not related ; 
 (74) “mixed supply” means two or more individual supplies of 
goods or services, or any combination thereof, made in conjunction 
with each other by a taxable person for a single price where such 
supply does not constitute a composite supply.  
 Illustration :—A supply of a package consisting of canned 
foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit 
juices when supplied for a single price is a mixed supply. Each of these 
items can be supplied separately and is not dependent on any other. It 
shall not be a mixed supply if these items are supplied separately ; 
 (75) “money” means the Indian legal tender or any foreign 
currency, cheques, promissory note, bill of exchange, letter of credit, 
draft, pay order, traveller cheque, money order, postal or electronic 
remittance or any other instrument recognized by the Reserve Bank of 
India when used as a consideration to settle an obligation or exchange 
with Indian legal tender of another denomination but shall not include 
any currency that is held for its numismatic value ; 
Act no. 59 of 
1988 
(76) “motor vehicle”shall have the same meaning as assigned to 
it in clause (28) of section 2 of the Motor Vehicles Act, 1988 ; 
(77) “non-resident taxable person” means any person who 
occasionally undertakes transactions involving supply of goods or 
services or both, whether as principal or agent or in any other capacity, 
but who has no fixed place of business or residence in India ;  
Act no. 13 of 
2017 
(78) “non-taxable supply” means a supply of goods or services 
or both which is not leviable tax under this Act or under the Integrated 
Goods and Services Tax Act, 2017 ; 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 (79) “non-taxable territory” means the territory which is 
outside the taxable territory ; 
 (80) “notification” means a notification published in the Official 
Gazette and the expressions ‘notify’ and ‘notified’ shall be construed 
accordingly ; 
 1[(80A) online gaming" means offering of a game on the internet 
or an electronic network and includes online money gaming; 
 (80B) online money gaming" means online gaming in which 
players pay or deposit money or money's worth, including virtual 
digital assets, in the expectation of winning money or money's worth, 
including virtual digital assets, in any event including game, scheme, 
competition or any other activity or process, whether or not its 
outcome or performance is based on skill, chance or both and whether 
the same is permissible or otherwise under any other law for the time 
being in force;]2
 (81) “other territory” includes territories other than those 
comprising in a State and those referred to in sub-clauses (a) to (e) of 
clause (114) ; 
 (82) “output tax” in relation to a taxable person, means the tax 
chargeable  under  this  Act  on  taxable supply of goods  or services or 
both made by him or by his agent but excludes tax payable by him on 
reverse charge basis ; 
 (83) “outward supply” in relation to a taxable person, means 
supply of goods or services or both, whether by sale, transfer, barter, 
exchange, license, rental, lease or disposal or any other mode, made or 
agreed to be made by such person in the course or furtherance of 
business ; 
 (84) “person” includes — 
(a) an individual ;  
(b) a Hindu Undivided Family ; 
(c) a company ; 
 (d) a firm ; 
(e) a Limited Liability Partnership ; 
(f) an association of persons or a body of individuals, whether 
incorporated or not, in India or outside India ; 
Act no. 18 of 
2013 
(g) any corporation established by or under any Central Act, 
State Act or Provincial Act or a Government company as defined in 
clause (45) of section 2 of the Companies Act, 2013 ; 
 (h) anybody corporate incorporated by or under the laws of a 
country outside India ; 
(i) a co-operative society registered under any law relating to co-
operative societies ; 
(j) a local authority ; 
1. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
2. Ins. by sec. 2(a) of U.P. Act No. 19 of 2023.
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 
 
Act no. 21 of 
1860 
(k) Central Government or a State Government ; 
(l) society as defined under the Societies Registration Act, 1860; 
(m) trust ; and 
(n) every artificial juridical person, not falling within any of the 
above ;   
 (85) “place of business” includes — 
(a) a place from where the business is ordinarily carried on, and 
includes a warehouse, a godown or any other place where a taxable 
person stores his goods, supplies or receives goods or services or both ; 
or  
 (b) a place where a taxable person maintains his books of 
account ; or 
(c) a place where a taxable person is engaged in business 
through an agent, by whatever name called ; 
Act no. 13 of 
2017
(86) “place of supply” means the place of supply as referred to 
in Chapter V of the integrated Goods and Services Tax Act, 2017 ;  
(87) “prescribed” means prescribed by rules made under this Act 
on the recommendations of the Council ; 
(88) “principal” means a person on whose behalf an agent carries 
on the business of supply or receipt of goods or services or both; 
(89) “principal place of business” means the place of business 
specified as the principal place of business in the certificate of 
registration ; 
(90) “principal supply” means the supply of goods or services 
which constitutes the predominant element of a composite supply and 
to which any other supply forming part of that composite supply is 
ancillary ; 
(91) “proper officer” in relation to any function to be performed 
under this Act, means the Commissioner or the officer of the State tax 
who is assigned that function by the Commissioner ; 
(92) “quarter” shall mean a period comprising three consecutive 
calendar months, ending on the last day of March, June, September and 
December of a calendar year ; 
(93) “recipient” of supply of goods or services or both, means —  
(a) where a consideration is payable for the supply of goods or 
services or both, the person who is liable to pay that consideration ; 
(b) where no consideration is payable for the supply of goods, the 
person to whom the goods are delivered or made available, or to whom 
possession or use of the goods is given or made available ; and  
(c) where no consideration is payable for the supply of a service, 
the person to whom the service is rendered,  
and any reference to a person to whom a supply is made shall be 
construed as a reference to the recipient of the supply and shall include 
an agent acting as such on behalf of the recipient in relation to the 
goods or services or both supplied ; 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
(94) “registered person” means a person who is registered under 
section 25 but does not include a person having a Unique Identity 
Number.  
(95) “regulations” means the regulations made by the 
Government under this Act on the recommendations of the Council ; 
(96) “removal” in relation to goods, means — 
(a) dispatch of the goods for delivery by the supplier thereof or by 
any other person acting on behalf of such supplier ; or 
(b) collection of the goods by the recipient thereof or by any other 
person acting on behalf of such recipient ; 
(97) “return” means any return prescribed or otherwise required 
to be furnished by or under this Act or the rules made thereunder ; 
Act no. 13 of 
2017 
(98) “reverse charge” means the liability to pay tax by the 
recipient of supply of goods or services or both instead of the supplier 
of such goods or services or both under sub-section (3) or sub-section 
(4) of section 9, or under sub-section (3) or sub-section (4) of section 5 
of the Integrated Goods and Services Tax Act, 2017 ; 
 (99) “Revisional Authority” means an authority appointed or 
authorized for revision of decision or orders as referred to in section 
108 ; 
(100) “Schedule” means a Schedule appended to this Act ; 
Act no. 42 of 
1956 
(101) “securities” shall have the same meaning as assigned to it 
in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 
1956 ; 
(102) “services” means anything other than goods, money and 
securities but includes activities relating to the use of money or its 
conversion by cash or by any other mode, from one form, currency or 
denomination, to another form, currency or denomination for which a 
separate consideration is charged ; 
 1[(102A) specified actionable claim" means the actionable claim 
involved in or by way of-  
(i) betting;  
(ii) casinos; 
(iii) gambling; 
(iv) horse racing; 
(v) lottery; or  
(vi)online money gaming;]
 2[Explanation —For the removal of doubts, it is hereby 
clarified that the expression “services” includes facilitating or arranging 
transactions in securities. ] 
(103) “State” means the State of Uttar Pradesh ; 
 (104) “State tax” means the tax levied under this Act ; 
(105) “supplier” in relation to any goods or services or both, 
shall mean the person supplying the said goods or services or both and 
shall include an agent acting as such on behalf of such supplier in 
relation to the goods or services or both supplied ; 
1. Ins. by sec. 2(b) of U.P. Act No. 19 of 2023. 
2.  Ins. by sec. 2 (g)  of  U. P. Act no.  45  of  2018. 
24 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 1[Provided that a person who organises or arranges, directly or 
indirectly, supply of specified actionable claims, including a person 
who owns, operates or manages digital or electronic platform for such 
supply, shall be deemed to be a supplier of such actionable claims, 
whether such actionable claims are supplied by him or through him 
and whether consideration in money or money's worth, including 
virtual digital assets, for supply of such actionable claims is paid or 
conveyed to him or through him or placed at his disposal in any 
manner, and all the provisions of this Act shall apply to such supplier 
of specified actionable claims, as if he is the supplier liable to pay the 
tax in relation to the supply of such actionable claims;] 
 (106) “tax period” means the period for which the return is 
required to be furnished ;
(107) “Taxable person” means a person who is registered or 
liable to be registered under section 22 or section 24 ; 
 (108) “Taxable supply” means a supply of goods or services or 
both which is leviable to tax under this Act ; 
(109) “taxable territory” means the territory to which the 
provisions of this Act supply ; 
 (110) “telecommunication service” means service of any 
description (including electronic mail, voice mail, data services, audio 
text services, video text services, radio paging and cellular mobile 
telephone services) which is made available to users by means of any 
transmission or reception of signs, signals, writing, images and sounds 
or intelligence of any nature, by wire, radio, visual or other 
electromagnetic means ;  
Act no. 12 of 
2017 
(111) “the Central Goods and Services Tax Act” means the 
Central Goods and Services Tax Act, 2017 ; 
(112) “turnover in State” or “turnover in Union territory” 
means the aggregate value of all taxable supplies (excluding the value 
of inward supplies on which tax is payable by a person on reverse 
charge basis) and exempt supplies made within a State or Union 
territory by a taxable person, exports of goods or services or both and 
inter-State supplies of goods or services or both made from the State 
or Union territory by the said taxable person but excludes central tax, 
state tax, Union territory tax, integrated tax and cess ;  
 (113) “usual place of residence” means — 
(a) in case of an individual, the place where he ordinarily 
resides ; 
(b) in other cases, the place where the person is incorporated 
or otherwise legally constituted ; 
 (114) “Union territory” means the territory of, — 
(a) the Andaman and Nicobar Islands ; 
1. Ins. by sec. 2(c) of U.P. Act No. 19 of 2023.
26 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
(b) Lakshadweep ;
1[(c) Dadra and Nagar Haveli  and Daman and Diu;
(d) Ladakh; ]
(e) Chandigarh ; and 
(f) other territory ; 
Act no. 14 of 
2017 
Explanation— For the purposes of this Act, each of the 
territories specified in sub-clauses (a) to (f) shall be considered to be a 
separate Union territory. 
(115) “Union territory tax” means the Union territory goods 
and services tax levied under the Union Territory Goods and Services 
Tax Act, 2017 ; 
Act no. 14 of 
2017
(116) “Union Territory Goods and Services Tax Act” means the 
Union Territory Goods and Services Tax Act, 2017 ;
 2[(116A) “unique identification marking” means the unique 
identification marking referred to in clause (b) of sub-section (2) of 
Section 148A and includes a digital stamp, digital mark or any other 
similar marking, which is unique, secure and non-removable;] 
(117) “valid return” means a return furnished under sub-
section (1) of section 39 on which self-assessed tax has been paid in 
full ;   
3[(117A) "virtual digital asset" shall have the same meaning as 
assigned to it in clause (47A) of section 2 of the Income-tax Act, 
1961;]. 
(118) “voucher” means an instrument where there is an 
obligation to accept it as consideration or part consideration for a 
supply of goods or services or both and where the goods or services or 
both to be supplied or the identities of their potential suppliers are 
either indicated on the instrument itself or in related documentation, 
including the terms and conditions of use of such instrument ; 
(119) “works contract” means a contract for building, 
construction, fabrication, completion, erection, installation, fitting 
out, improvement, modification, repair, maintenance, renovation, 
alteration or commissioning of any immovable property wherein 
transfer of property in goods (whether as goods or in some other form) 
is involved in the execution of such contract ; 
Act no. 13 of 
2017 
Act no. 12 of 
2017   
Act no. 14 of 
2017 
Act no. 15 of 
2017 
(120) words and expressions used and not defined in this Act 
but defined in the Integrated Goods and Services Tax Act, 2017 the 
Central Goods and Services Tax Act, 2017 the Union Territory Goods 
and Services Tax Act, 2017 and the Goods and Services Tax 
(Compensation to States) Act, 2017 shall have the same meanings as 
assigned to them in those Acts. 
1. Subs. by sec. 2 of U.P. Act No. 24 of 2020.
2. Ins. by 2(iii) of U.P. Act No. 8 of 2025. 
3. Subs. by sec. 2(d) of U.P. Act No. 19 of 2023.
28 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
 CHAPTER II 
ADMINISTRATION
Officer under 
this Act 
3.  The Government shall, by notification, appoint the following 
classes of officers for the purposes of this Act, namely :— 
(a) Principal Commissioner, Chief Commissioner or 
Commissioner of State tax,  
(b) Special Commissioners of State tax,  
 (c) Additional Commissioners of State tax,  
(d) Joint Commissioners of State tax, 
(e) Deputy Commissioners of State tax,  
(f) Assistant Commissioners of State tax,  
 
 
 
U. P. Act no. 
5 of  2008 
(g) State tax officers, and
(h) any other class of officers as it may deem fit : 
Provided that, the officers appointed under the Uttar Pradesh 
Value Added Tax Act, 2008 shall be deemed to be the officers 
appointed under the provisions of this Act. 
Appointment 
of officers  
4. (1) The Government may, in addition to the officers as may 
be notified under section 3, appoint such persons as it may think fit to 
be the officers under this Act.  
 (2) The Commissioner shall have jurisdiction over the whole of 
the State, the Special Commissioner and an Additional Commissioner 
in respect of all or any of the functions assigned to them, shall have 
jurisdiction over the whole of the State or where the State Government 
so directs, over any local area thereof, and all other officers shall, 
subject to such conditions as may be specified, have jurisdiction over 
the whole of the State or over such local areas as the Commissioner 
may, by order, specify.  
Power of 
officers 
5. (1) Subject to such conditions and limitations as the 
Commissioner may impose, an officer of State tax may exercise the 
powers and discharge the duties conferred or imposed on him under 
this Act.  
(2) An officer of State tax may exercise the powers and 
discharge the duties conferred or imposed under this Act on any other 
officer of State tax who is subordinate to him.  
(3) The Commissioner may, subject to such conditions and 
limitations as may be specified in this behalf by him delegate his 
powers to any other officer who is subordinate to him.  
(4) Notwithstanding anything contained in this section, an
Appellate Authority shall not exercise the powers and discharge the 
duties conferred or imposed on any other officer of State tax.   
Authorization 
of officers of 
central tax as 
proper officer 
in certain 
circumstances 
6. (1) Without prejudice to the provisions of this Act, the officers 
appointed under the Central Goods and Services Tax Act, 2017 as 
authorized to be the proper officers for the purpose of this Act, subject 
to such conditions as the Government shall, on the recommendations 
of the Council, by notification, specify. 
(2) Subject to the conditions specified in the notification issued 
under sub-section (1),— 
30 
[The Uttar Pradesh Goods and Services Tax Act, 2017] 
Act No. 12 of 
2017 
 (a) where any proper officer issues an order under this Act, he 
shall also issue an order under the Central Goods and Services Tax 
Act, 2017 as authorized by the said Act under intimation to the 
jurisdictional officer of central tax ;
Act No. 12 of 
2017 
(b) where a proper officer under the Central Goods and Services 
Tax Act, 2017 has initiates any proceedings on a subject matter, no 
proceedings shall be initiated by the proper officer under this Act on 
the same subject matter.   
Act No. 12 of 
2017 
(3) Any proceedings for rectification, appeal and revision, 
wherever applicable, of any order passed by an officer appointed under 
this Act, shall not lie before an officer appointed under the Central 
Goods and Services Tax Act, 2017.   
CHAPTER III
LEVY AND COLLECTION OF TAX 
Scope of 
supply 
7. (1) For the purposes of this Act, the expression “supply” 
includes — 
(a) all forms of supply of goods or services or both such as sale, 
transfer, barter, exchange, license, rental lease or disposal made or 
agreed to be made for a consideration by a person in the course or 
furtherance of business ; 
1[(aa) the activities or transactions by a person other than an 
individual, to its members or constituents or vice-versa, for cash, 
deferred payment or other valuable consideration.  
Explanation :–For the purposes of this clause, it is hereby 
clarified that, notwithstanding anything contained in any other law for 
the time being in force or any judgment, decree or order of any Court, 
Tribunal or Authority, the person and its members or constituents 
shall be deemed to be two separate persons and the supply of activities 
or transactions inter se shall be deemed to take place from one such 
person to another;] 
(b) import of services for a consideration whether or not in the 
course or furtherance of business 2[and] ; 
(c) the activities specified in Schedule I, made or agreed to be 
made without a consideration ; 3[ x x ]   
(d)  4[ x x x ] 
5[(1-A) where certain activities or transactions constitute a 
supply in accordance with the provisions of sub-section (1), they shall 
be treated either as supply of goods or supply of services as referred to 
in Schedule II. ; ] 
1. Ins. by sec. 2 of U.P. Act no. 40 of 2021. (shall be deemed to have been inserted with effect from the 1stday 
of July 2017).
2.  Ins. by Sec. 3(a) (i) of  U. P. Act no.  45  of  2018. (shall deemed to have been inserted on 1st July, 2017)
3. Omit. by Sec. 3(a) (ii)  of  U. P. Act no.  45  of  2018. (shall deemed to have been omitted on1st July, 2017)
4.  Omit. by sec. 3(a) (iii)  of  U. P. Act no.  45  of  2018. (shall deemed to have been omitted on July 1, 2017)
5.   Ins. by sec. 3(b)  of  U. P. Act no.  45  of  2018.  (deemed to have been inserted on July 1, 2017)
32 
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[The Uttar Pradesh Goods and Services Tax Act, 2017] 
(2) Notwithstanding anything contained in sub-section (1), —
(a) activities or transactions specified in Schedule III ; or 
(b) such activities or transactions undertaken by the Central 
Government, a State Government or any local authority in which they 
are engaged as public authorities, as may be notified by the Government 
on the recommendations of the Council ; shall be treated neither as a 
supply of goods nor a supply of services. 
(3) Subject to the provisions of 1[sub-section (1), (1-A) and (2)] the 
Government may, on the recommendations of the Council, specify, by 
notification, the transactions that are to be treated as — 
(a) a supply of goods and not as a supply of services ; or
(b) a supply of services and not as a supply of goods.
Tax liability 
on composite 
and mixed 
supplies 
8. The tax liability or a composite or a mixed supply shall be 
determined in the following manner, namely :— 
(a) a composite supply comprising two or more supplies, one of 
which is a principal supply, shall be treated as a supply of such 
principal supply ; and   
(b) a mixed supply comprising two or more supplies shall be 
treats as a supply of that particular supply which attracts the highest 
rate of tax.  
Levy and 
collection 
9. (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 2[and un-denatured extra 
neutral alcohol or rectified spirit used for manufacture of alcoholic 
liquor, for human consumption] on the may be notified by the 
Government on the recommendations of the Council and collected in 
such manner 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.  
(2) The State tax on the supply of petroleum crude, high speed 
diesel, motor spirit (commonly known as petrol), natural gas and 
aviation turbine fuel, shall be levied with effect from such date as may 
be notified by the Government on the recommendations of the Council. 
(3) The Government may, on the recommendation of the 
Council,   by   notification,  specify   categories  of   supply  of  goods  or 
services or both, the tax on which shall be paid on reverse charge basis 
by the recipient of such goods or services or both 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.  
1. Subs. by sec. 3(c)  of  U. P. Act no.  45  of  2018. (deemed to have substituted on July 1, 2017).
2. Ins. by sec. 2 o

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