In exercise of the powers conferred by sub-section (3) of section 11 of the Uttar Pradesh Goods and Services lax Act, 2017 (U.P. Act no. 1 of 2017), on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do for the purpose of clarifying the scope and applicability of the notification No, KA.Nl.-2-842/XI-9(47)/17- U.P. Act-l-2017-Order-(09)-2017 Dated: June 30, 2017, the Governor is pleased to hereby insert following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:-

"Explanation. - For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.'.

2. This notification shall be deemed to have come into force with effect from 27th July 2018.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv)