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.

GST – States – (GHN-21)GST-2018/S.11(1)(28)-TH-09/2018-State Tax (Rate) – Dated:- 25-1-2018 – 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 Government of Gujarat, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the Government Notification, Finance Department No.(GHN-124)

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ientific 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, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicable with effect from the 15th November, 2017. . By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secre

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