Amendment in Notification No. 17/2017-State Tax (Rate), dated the 30th June, 2017 - 16/2023-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 16/2023-State Tax(Rate) Sachivalaya, Gandhinagar, 20th October, 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-86)GST-2023/S. 9(5)(4)GST Cell:- In exercise of the powers conferred by sub-section (5) of section 9 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, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department No.(GHN-35)GST-2017/S.9(5)(1)-TH dated the 30th June, 2017 being Notification No. 17/2017-State Tax (Rate), namely:- In the said notification,- (i) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted (ii) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii) in the Explanation, after item (c), the following item shall be inserted, namely,- (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013 (18 of 2013). . By order and in the name of the Governor of Gujarat, JAYESH JOSHI, Joint Secretary to Government.