Amendment in Notification No. 12/2017- State Tax (Rate) dated 30 June 2017

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..... rcise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.s5 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 Notification, Finance Department No.(GHN-41)GST-2017/S.11(1)(7) date .....

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..... Act, 2017 (Guj.25 of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil Nil ; (b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) .....

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..... ly: - (1) (2) (3) (4) (5) 74A Heading 9993 Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said A .....

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