Supersession of Noti No 15/2021-STR regarding job work on textile and change in rate of tax on works contract services to Government entity and Governmental authority

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..... No. 22/2021-State Tax (Rate) Gujarat Goods and Services Tax Act, 2017 No. (GHN-7) GST-2022/S.9(1) (46)TH:- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Gujarat Goods and Services Tax Act, 2017 (Guj25 of 2017), the Governm .....

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..... , a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted; (2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted; (3) in column (5), in the head .....

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