Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017\/S.9(1)(2)-TH dated 30th June, 2017.
46\/2017-State Tax (Rate) Dated:- 15-11-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
\nFINANCE DEPARTMENT
\nSachivalaya, Gandhinagar.
\nDated the 15th November, 2017
\nNotification No. 46\/2017-State Tax (Rate)
\nNo. (GHN-125)GST-2017\/S.9(1)(15)-TH:-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017\/S.9(1)(2)-TH dated 30th June, 2017, Notification No. 11\/2017- state Tax (Rate), namely:-
\nIn the said notific<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n mpsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n following entry shall be substituted, namely: = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017\/S.9(1)(2)-TH dated 30th June, 2017.46\/2017-State Tax (Rate) Dated:- 15-11-2017 Gujarat SGSTGST – StatesGujarat SGSTGujarat SGSTNOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 15th November, 2017 Notification No. 46\/2017-State Tax (Rate) No. (GHN-125)GST-2017\/S.9(1)(15)-TH:-In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section … Continue reading “Amendments in the Government Notification, Finance Department No.(GHN-32)GST-2017\/S.9(1)(2)-TH dated 30th June, 2017.”<\/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-9815","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9815","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=9815"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/9815\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9815"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=9815"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\nExplanation.- “declared tariff' includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. iv].”;
\n(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
\n(3)
\n(4)
\n(5)
\n“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or s<\/p>\n
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\n“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
\nExplanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any i<\/p>\n
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