Amendment to Notification No.(GHN-31)GST-2017\/S.9(1)(1)-TH, dated the 30th June, 2017, 1\/2017 -State Tax (Rate), for tax on old vehicles.
(GHN-20)GST-2018\/S.11(1)(27)-TH-08\/2018-State Tax (Rate) Dated:- 25-1-2018 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION FINANCE DEPARTMENT.
\nSachivalaya, Gandhinagar.
\nNotification No. 08\/2018-State Tax (Rate)
\nDated the 25th January, 2018.
\nNo.(GHN-20)GST-2018\/S.11(1)(27)-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 exempts the St<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ading or Tariff item = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n depreciated value of such goods on the date of supply, and where the margin of such supply is negative, it shall be ignored; and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment to Notification No.(GHN-31)GST-2017\/S.9(1)(1)-TH, dated the 30th June, 2017, 1\/2017 -State Tax (Rate), for tax on old vehicles.(GHN-20)GST-2018\/S.11(1)(27)-TH-08\/2018-State Tax (Rate) Dated:- 25-1-2018 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 08\/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-20)GST-2018\/S.11(1)(27)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 … Continue reading “Amendment to Notification No.(GHN-31)GST-2017\/S.9(1)(1)-TH, dated the 30th June, 2017, 1\/2017 -State Tax (Rate), for tax on old vehicles.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-10931","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10931","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10931"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/10931\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10931"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10931"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10931"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nDescription of Goods
\nRate
\n(1)
\n(2)
\n(3)
\n(4)
\n1.
\n8703
\nOld and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc or more and of length of 4000 mm or more.
\nExplanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
\n9%
\n2.
\n8703
\nOld and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm
\nExplanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there und<\/p>\n
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\n(ii) in any other case, the value that represents the margin of supplier shall be, the difference between the selling price and the purchase price and where such margin is negative, it shall be ignored.
\n2. This notification shall not apply, if the supplier of such goods has availed input tax credit as defined in clause (63) of section 2 of the Gujarat Goods and Services Tax Act, 2017, CENVAT as defined in CENVAT Credit Rules, 2004 or the input tax credit of Value Added Tax or any other taxes paid, on such goods.
\n3. This notification shall come into force with effect from the 25th January, 2018.
\nBy order and i<\/p>\n
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