Amendment in Notification No. 11/2017- State Tax (Rate) dated 30th June 2017 - 17/2018-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT Sachivalaya, Gandhinagar Notification No. 17/2018-State Tax (Rate) Dated the 26th July, 2018 No.(GHN-65)GST-2018/S.11(1)(32)-TH: In exercise of the powers conferred by sub-section (3) of section 11 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 so to do for the purpose of clarifying the scope and applicability of the Government Notification, Finance Department No.(GHN-32 )GST-2017/S.9(1)(2)-TH dated 30 th June, 2017, Notification No.11/2017- State Tax (Rate), hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely:- Explanation . - For the purposes of this item the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities 2. This notification shall come into force with effect from 27th of July, 2018. By order and in the name of the Governor of Gujarat, K H Pathak Joint Secretary to Government.