Amendment to Notification No.(GHN-124)GST-2017/S.11(1)(21)-TH dated the 15th November, 2017, notification No. 45/2017- State Tax (Rate) – for supply to research institute.
(GHN-21)GST-2018/S.11(1)(28)-TH-09/2018-State Tax (Rate) Dated:- 25-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 09/2018-State Tax (Rate)
Dated the 25th January, 2018.
No.(GHN-21)GST-2018/S.11(1)(28)-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) ( hereafter in this notification referred to as “the said Act”) read with sub-section (3) of section 11 of the said Act, the Gover
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fic and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted;
(b) against serial numbers 2 and 4, in column (4), for the words “Department of Scientific and Research”, the words “Department of Scientific and Industrial Research”, shall be substituted.
(2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: –
“Explanation 2. – For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Ex
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