In exercise of the powers under Rule 138 of the Uttar Pradesh Goods and Services Tax Rules, 2017 framed under the Uttar Pradesh Goods and Services Tax Rules 2017 (U. P. Act No 1 of 2017), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U. P. Act no 1of 1904), the Governor is pleased to make, the following amendment in Government notification no. KA.NI.-1014/XI-9(52)/17-U.P.Act-1-2017-Order-(31)-2017 dated July 21.2017 as amended by notification no. KA.NI.-1158/XI-9(52)/17-U.P.Act-1-2017-Order-(38)-2017 dated August 18.2017.:-

AMENDMENT

In the aforesaid noiilicalion.for papra-(2), following para shall be substituted, namely :-

"(2) In case of transportation of taxable goods valuing Rs. 50,000 or more mentioned as follows within Uttar Pradesh or from a place within the State to a place outside the State, the enclosed Form e-way bill 02 shall be carried with the goods during the transportation or transit storage of the goods:

(a) Mentha Oil, Menthol and D. M. O.,

(b) Supari

(c) Iron and Steel,

(d) All types of edible oils and Vanaspathi ghee.

(e) Coal tar, tar coal and charcoal

(f) Bitumine,

(g) Coal and coke in all its forms,

(h) All kinds of tiles except earthen roofing tiles (Khaprail and naali),

(i) Paper of All kinds including newsprint,

(j) Marble stone,

(k) Cigarette/Cigar,

(l) Pan Masala

(m) Khaini, Zarda, Surti, Other manufactured tobacco and tobacco products,

(n) All kinds of Lubricants,

(o) tyre and tube,

(p) Kattha,

(q) Skimmed milk powder,

(r) Paint and varnish

(s) Sanitary ware and fitting,

(t) Wood and timber."

2. This notification shall come into force with effect from 16th day of December, 2017

By Order,

(Rajendra Kumar Tiwari)

Apar Mukhya Sachiv