What is the Notification_English_1708 made under?

It states that it was made under section 54 of the Uttar Pradesh Goods and Services Tax Act.

When was the Notification_English_1708 made?

It is recorded under the year 2025.

Notification_English_1708

Notification, 2025

Q: Where can I read the Notification_English_1708?

The English text is set out on this page, reproduced from the document India Code holds for it, and the original PDF is linked from here.

A notification made under the The Uttar Pradesh Goods and Services Tax Act, 2017.

Kind Notification Year 2025 Jurisdiction Uttar Pradesh Text 2,156 characters

Made under The Uttar Pradesh Goods and Services Tax Act, 2017.

Source document (PDF, 781 KB)

Text

Reproduced from the document India Code holds for this instrument. The Gazette prints Hindi and English side by side and this is the English; the Department's own PDF remains the authority.

Uttar Pradesh Shasan 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.1708/XI-2-25-9{47)/17-T.C.-293-U.P.Act-1-2017-Order-(354)- 2025 dated September 20 , 2025, .
NOTIFICATION
Lucknow; Dated: September 24 , 2025 In exercise of the powers conferred by sub-section (6) of section 54 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 notifies the following category of registered persons who shall not be allowed refund on provisional basis under the said Act, namely : -
(a) Any person, who has not undergone Aadhaar authentication under rule 10B of the Uttar Pradesh Goods and Services Tax Rules, 2017;
(b) Any person, who is engaged in the supply of the goods bearing description specified in column (3), falling under Chapter or heading or sub-heading or tariff item specified in column (2), of the Table below:
Table S.No. | Chapter/ Heading/ Sub- Description of Goods heading/ Tariff item
1. 0802 80 Areca nuts
2. 2106 90 20 - Pan masala 3, 24 Tobacco and manufactured tobacco substitutes 4, 3301 Essential oils Explanation, — {i} In this notification, “tariff item”, “heading”, “sub-heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Act No. 51 of 1975);
(ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (Act No.51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of October, 2025, _By Order M DEVARA] Date Oo7e)-2025 Pramukh §achiv.
File No. 11-2099/314/2025-a¢ Ud fated HapHPT-2-state tax department (Computer No. 1972072) Generated from eOffice by SURINDER SINGH, ARO(Surinder}-stateTax, Berga Halen aiftemd, wot ax art on 20/09/2025 09:15 PM i

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Uttar Pradesh Goods and Services Tax Act s. 54 Refund of tax — made under this

Other instruments under the same Act

All of the The Uttar Pradesh Goods and Services Tax Act, 2017

Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recorded by India Code; the text, where shown, is what its own document carried. This page is not a substitute for legal advice.