Amendments in the Notification No.17/2017- State Tax (Rate), Dated 30th June, 2017. - Electronic Commerce Operator Liable for Registration. - 23/2017-State Tax (Rate) - Gujarat SGST

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 23/2017-State Tax (Rate) Dated the 22nd August, 2017 . No.(GHN- 74)GST-2017/S.9(5)(2)-TH:- In exercise of the powers conferred by sub-section (5) 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-35)GST-2017/S.9(5)(1)-TH Dated 30th June, 2017, Notification No.17/2017- State Tax (Rate) , namely:- In the said notification, in the first paragraph, after clause (ii) the following clause shall be inserted, namely:- (iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Gujarat Goods and Services Tax Act . . By order and in the name of the Governor of Gujarat, C J Mecwan Joint Secretary to Government.