Supersession Notification No. 17/2020-State Tax dated 27 March 2020 - 03/2021-State Tax - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 2nd March, 2021 Notification No. 03/2021-State Tax Gujarat Goods and Services Tax Act, 2017 No.(GHN-9) GST-2021/S.25 (6D) (2) TH:- In exercise of the powers conferred by sub-section (6D) of section 25 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council and in supersession of the notification of the Government of Gujarat, Finance Department No. (GHN-26)GST-2020/S.25(6D)(1)-TH dated the 27 th March, 2020, being Notification No. 17/2020-State Tax, except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who is,- (a) not a citizen of India; or (b) a- Department or establishment of the Central Government or State Government; or (c) a local authority; or (d) a statutory body; or (e) a Public Sector Undertaking; or (f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said Act. 2. This notification shall be deemed to have come into force with effect from the 23 rd day of February, 2021. By order and in the name of Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government