Amendments in the Notification, No.(GHN-41)GST-2017/S.11(1)(7)-TH, Dated the 30th June, 2017, Notification No.12/2017- State Tax (Rate)- Exemption On Services By GOVT Entity.
32/2017-State Tax(Rate) Dated:- 13-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT
Sachivalaya, Gandhinagar
Notification No. 32/2017-State Tax(Rate)
Dated the 13th October, 2017
No.(GHN-109)GST-2017/S.11(1)(18)-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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the foll
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ernment, State Government, Union territory or local authority against consideration received from Central Government, State Government, Union territory or Local authority, in the form of grants.
Nil
Nil”;
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“21A
Heading 9965 or Heading 9967
Services provided by a goods transport agency to an unregistered person, including an unregistered casual taxable person, other than the following recipients, namely: –
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or und
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23A
Heading 9967
Service by way of access to a road or a bridge on payment of annuity.
Nil
Nil”;
(e) in serial number 41, for the entry in column (3), the following entry shall be substituted, namely: –
“Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to the industrial units or the developers in any industri
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