Amendment in Notification No. 12/2017-State Tax (Rate), dated 30th June, 2017 - 08/2024-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 08/2024-State Tax (Rate) Sachivalaya, Gandhinagar, 10th October, 2024 GUJARAT GOODS AND SERVICES TAX ACT, 2017. No.(GHN-44)/GST-2024/S.11(1)(78)/GST Cell: - 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 Gujarat Government, 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 amendment further to amend the notification of the Government of Gujarat, Finance Department No.(GHN-41)GST-2017/S.11(1)(7)-TH dated the 30th June, 2017 being Notification No. 12/2017-State Tax (Rate), namely: 1. (i) In the said notification, in the Table, - (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (1) (2) (3) (4) (5) 25A Heading 9969 or Heading 9986 Supply of services by way of providing metering equipment on rent, testing for meters/ transformers/capacitors etc., releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. Nil Nil (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (1) (2) (3) (4) (5) 44A Heading 9981 Research and development services against consideration received in the form of grants supplied by - (a) a Government Entity; or (b) a research association, university, college or other institution, notified under clauses (ii) or (iii) of subsection (1) of section 35 of the Income Tax Act, 1961. Nil Provided that the research association, university, college or other institution, notified under clauses (ii) or (iii) of sub-section (1) of section 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service. (C) after serial number 66 and the entries relating thereto, the following serial number and entries thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (1) (2) (3) (4) (5) 66A Heading 9992 Services of affiliation provided by a Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory Government, local authority, Governmental authority or Government entity. Nil Nil (D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: - (1) (2) (3) (4) (5) 69 Heading 9983 or Heading 9991 or Heading 9992 Any services provided by - (a) the National Skill Development Corporation set up by the Government of India; (b) the National Council for Vocational Education and Training; (c) an Awarding Body recognized by the National Council for Vocational Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (e) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- (i) the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (ii) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. Nil Nil (E) against serial number 71, in column (3), for the words National Council for Vocational Training , the words National Council for Vocational Education and Training shall be substituted. (ii) in paragraph 2 of the said notification, (A) in item (h), - (a) in sub-item (i), for the words National Council for Vocational Training , the words National Council for Vocational Education and Training shall be substituted. (b) in sub-item (ii), for the words National Council for Vocational Training , the words National Council for Vocational Education and Training shall be substituted. 2. This notification shall come into force with effect from the 10th day of October, 2024. By order and in the name of the Governor of Gujarat, DR. NISARG JOSHI, Deputy Secretary to Government.