In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017), hereafter in this notification referred to as the said Act, the Governor, on the recommendations of the Council, hereby makes the following farther amendment in the notification no. KA.NI.-2-2030/XI-9(47)/17-U.P.Act-1-2017-Order-(153)-2018 dated 22nd October, 2018, namely:-

AMENDMENT

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

"Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.".

By Order,

(Alok Sinha)

Apar Mukhya Sachiv