In exercise of the powers conferred by sub-section (3) of section 11 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, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Notification No. KA.NI.-2-842/XI-9(47)/l7-U.P.Act.-1 -2017-Order-(09)-2017 dated 30th June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-

"Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India".

2. The existing Explanation in the above item shall be renumbered as Explanation 1.

3. This notification shall be deemed to have come into force on the 1st January, 2019.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv