Amendment of Section 2

In the Uttar Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as the principal Act), in Section 2,— (i) in clause (61), with effect from the 1st day of April, 2025, for the words, brackets and figures "sub-section (3) or sub-section (4) of section 9" the words, brackets and figures "sub-section (3) or sub-section (4) of section 9 of this Act or sub-section (3) or sub-section (4) of section 5 of the Integrated Goods and Services Tax Act, 2017" shall be substituted; (ii) in clause (69),— (a) in sub-clause (c), after the word "Municipality", the word "Fund" shall be inserted; (b) after sub-clause (c), the following Explanation shall be inserted, namely:— "Explanation.—For the purposes of this sub-clause,— (a) "Local Fund" means any fund under the control or management of a local self-government authority constituted for the purpose of carrying out civic duties in a Panchayat area and authorized by law to impose, collect and appropriate any tax, duty, cess, toll or fee, by whatever name called; (b) "Municipality Fund" means any fund under the control or management of a local self-government authority constituted for the purpose of carrying out civic duties in a metropolitan area or municipal area and authorized by law to impose, collect and appropriate any tax, duty, cess, toll or fee, by whatever name called"; (iii) after clause (116), the following clause shall be inserted, namely:— "(116a) "unique identification marking" means a unique identification marking as referred to in clause (b) of sub-section (2) of section 148A and includes a digital stamp, digital sign or any other similar marking, which is unique, secure and non-removable."