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, hereby makes the following further amendment in the notification no.KA.NI.-2-842/XI-9(47)/17U.P.Act-1-2017-Order-(09)-2017 dated 30th June, 2017.

In the said notification, in the Table, against serial number 26, in column (3), in item (i)(c), the following Explanation shall be inserted, namely: -

"Explanation:- For the purposes of this entry, the term "bus body building" shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975."

2. This Notification shall be deemed to have come into force with effect from 22nd November 2019.

By Order,

(Alok Sinha)

Apar Mukhya Sachiv