Reduction in rate of tax till 30.09.2021 for services related to structure meant for funeral, burial or cremation of deceased - 4/2021 -State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 14th June, 2021. Notification No. 4/2021 -State Tax (Rate) Gujarat Goods and Services Tax Act, 2017 No. (GHN-40) GST-2021/S.9(1) (37) TH :- In exercise 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 Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, and on being satisfied that it is necessary in the public interest so to do, , hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-32) GST-17/S.9(1)(2)-TH dated the 30th June, 2017 being Notification No. 11/2017-State Tax (Rate), namely:- 2. In the said notification, in the Table, in serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, - Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent. . By order and in the name of Governor of Gujarat, Vijay Sangadiya Section officer to Government