Amendment in Notification No. 12/2017-State Tax (Rate) dated the 30th June, 2017 - 01/2023-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION No. 01/2023-State Tax (Rate) Gandhinagar, Dated the 1 st March, 2023 Gujarat Goods and Services Tax Act, 2017 No.(GHN-14) GST-2023/S.11(1)(71)GST :- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Gujarat Goods and Services Tax Act, 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 amendments further to amend the notification of the Government of Gujarat, Finance Department No. (GHN-41) GST-2017/S.11 (1) (7)-TH dated the 30 th June, 2017 being Notification No. 12/2017-State Tax (Rate), namely :- In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely: - (iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions. . 2. This notification shall come into force with effect from the 1 st day of March, 2023. By order and in the name of the Governor of Gujarat, (Yuvrajsinh Jadeja) Under Secretary to Government