Supersession of Noti No 15/2021-STR regarding job work on textile and change in rate of tax on works contract services to Government entity and Governmental authority - 22/2021-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 1 st January, 2022 Notification No. 22/2021-State Tax (Rate) Gujarat Goods and Services Tax Act, 2017 No. (GHN-7) GST-2022/S.9(1) (46)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 Act, 2017 (Guj25 of 2017), the Government of Gujarat1 on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, and in supersession of notification of the Government of Gujarat, Finance Department No. (GHN-91) GST-2021/S.9(1)(43)-TH dated the 25 th November, 2021 being Notification No. 15/2021-State Tax (Rate), 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, against serial number 3,- (1) in column (3), in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted; (3) in column (5), in the heading Condition , the entries against items (iii),(vi),(vii),(ix) and (x), shall be omitted. By order and in the name of Governor of Gujarat, (Dilip Thaker) Deputy Secretary to Government