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Amendments in the Government Notification, Finance Department No.(GHN-37)GST-2017/S.11(1)(2)-TH dated the 30th June, 2017, Notification No.3/2017-State Tax (Rate) - Concessional rate of petroleum operations for supply of goods under section 11(1).

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..... NANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No.16/2019-State Tax (Rate) Dated the 30th September, 2019 No.(GHN-84)GST-2019/S.11(1)(46)-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 the recommendations of the Council, here .....

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..... recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax .....

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