Amendments in the Notification, No.(GHN-41)GST-2017/S.11(1)(7)-TH, Dated the 30th June, 2017, Notification No.12/2017- State Tax (Rate)- Exemption On Services By GOVT Entity.

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..... h October, 2017 No.(GHN-109)GST-2017/S.11(1)(18)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, 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 Government Notific .....

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..... ntral Government, State Government, Union territory or Local authority, in the form of grants. Nil Nil"; (c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "21A Heading 9965 or Heading 9967 Services provided by a goods transport agency to an unregistered person, including an unregistered c .....

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..... y Goods and Services Tax Act. Nil Nil"; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: - (1) (2) (3) (4) (5) "23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil"; (e) in serial number 41, for the entry in column (3), the following entry shall be substituted, n .....

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..... a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control, to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, .....

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