Amendment in Notification No. 11/2017-State Tax (Rate) dated 30th June, 2017 - 02/2021-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 2 June, 2021 Notification No. 02/2021-State Tax (Rate) No.(GHN-27B) GST-2021/S.9(1) (35)TH:- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Gujarat Goods and Services Tax Ad, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-32) GST-2017/S.9(1)(2)-TH dated the 30th June, 2017 being Notification No. 11/2017-State Tax (Rate), namely:- In the said notification, in the Table, (a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3) , in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely- (III) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developer-promoter for payment of tax on apartments supplied by the landowner promoter in such project. .; (b) in serial number 25,- . (i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely - (3) (4) (5) (ib) Maintenance, repair or overhaul services in respect of ships and other vessels, their engines and other components or parts. 2.5 - (ii) in item (ii) in column (3), for the word, brackets, figures and letter and (ia) , the brackets, figures, letter and word ,(ia) and (ib) shall be substituted. 2. This notification shall come into force with effect from the 2 nd day of June, 2021 By order and in the name of Governor of Gujarat, Dilip Thaker Deputy Secretary to Government