Amendments in the Notification No. 13/2017- State Tax (Rate), dated 30th June, 2017 - Notification for GTA and Limited Liability Partnership. - 22/2017-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 22/2017-State Tax (Rate) Dated the 22 nd August, 2017 No. (GHN-73)GST-2017/S.9(3)(3)-TH.- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) , the Government of Gujarat, on the recommendations of the Council hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department, Notification No. (GHN-34)GST-2017/S.9(3)(2)-TH dated 30th June, 2017, Notification No.13/2017- State Tax (Rate) , namely:- In the said notification,- (i) in the Table, against serial number 1,in column (2), after the words and brackets goods transport agency (GTA) the words and figure , who has not paid State tax at the rate of 6%, shall be inserted; (ii) in the Explanation, after clause (d), the following clause shall be inserted, namely:- (e) A Limited Liability Partnership formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm. . By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.