Amendment in Notification No. 13/2017- State Tax (Rate)dated 30 June 2017 - 15/2018-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 15/2018-State Tax (Rate) Dated the 26th July, 2018 No. (GHN-69)GST-2018/S.9(3)(10)-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 further amendments in the Government Notification, Finance Department No.(GHN-34)GST-2017/S.9(3)(2)-TH dated 30 th June, 2017, Notification No.13/2017- State Tax (Rate), namely:- In the said notification, - (i) in the Table, after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) (3) (4) 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs) Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm A banking company or a non-banking financial company, located in the taxable territory. ; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: - (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. . 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.