Amendment in Notification No. 17/2017-State Tax (Rate), dated 30th June, 2017

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..... GST-2021/S.9(5)(3)TH:- In exercise of the powers conferred by sub-section (5) 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-35)GST-2017/S.9(5)(1)-TH dated .....

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..... vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of section 2 of the Motor Vehicle Act, 1988 (59 of 1988)." shall be substituted; (ii) after item (b), the following shall be inserted namely, - "(c) specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodatio .....

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