Amendment in Notification No. 13/2017-State Tax (Rate) dated 30th June, 2017 - 02/2023-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION No. 02/2023-State Tax (Rate) Gandhinagar, Dated the 1 st March, 2023. No. (GHN-12) GST-2023/S.9(3)(19) GST . In exercise of the powers conferred by sub-sections (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-34) GST-2017S.9(3)(2)-TH, dated the 30th June, 2017 being Notification No. 13/2017-State Tax (Rate), namely :- In the said notification, in the Explanation, in clause (h), after the words and State Legislatures the words , State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall come into force with effect from the 01st day of March, 2023. (Yuvrajsinh Jadeja) Under Secretary to Government