Amendment in Noti. No. 11/2017-STR to reduce GGST rate on Maintenance, Repair and Overhaul(MRO) Services in respect of aircraft - 02/2020-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 27th March, 2020 Notification No. 02/2020-State Tax (Rate) No.(GHN-29)GST-2020/S.9(1)(32)TH: - In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Gujarat Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-32) GST2017/S.9(1) (2)-TH dated 30th June, 2017, Notification No. 11/2017- State Tax (Rate) namely:- In the said notification, in the Table, against serial number 25, (a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely, - (3) (4) (5) (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 - (b) in item (ii), i n column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from the 1st day of April, 2020. By order and in the name of the Governor of Gujarat, K R Rathava Under Secretary to Government.