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

NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31St December, 2018 Notification No. 30/2018-State Tax (Rate) No.(GHN-132)GST-2018/S.11(3)(2)-TH :- In exercise of the powers conferred by sub-section (3) of section 11of 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 the 30th June,2017 Notification No.11/2017- State Tax (Rate), hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:- Explanation 2 .-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India . 2. The existing Explanation in the above items shall be renumbered as Explanation 1 . 3. This notification shall come into force on the 1st day of January, 2019. By order and in the name of the Governor of Gujarat, Samir Joshi Under Secretary to Government.