In exercise of the powers conferred by section 148 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 makes the following amendment in the notification no. KA.NI.-2-391/XI-9(47)/17-U.P. Act-1-2017-Order-(112)-2018 Dated 07 March, 2018, namely:-

Amendment

After paragraph, the following explanation shall be inserted, namely: -

"Explanation.- Nothing contained in this notification shall apply with respect to the development rights supplied on or after 1st April, 2019."

2. This notification shall be deemed to have come into force with effect from 1st October, 2019.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv