Amendment in Notification No.12/2017-State Tax (Rate) dated 30th June, 2017 - 06/2025-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 06/2025-State Tax (Rate) Sachivalaya, Gandhinagar, 16th January, 2025 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-14)/GST-2025/S.11(1)(81)/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:- (i) In the said notification, in the table, - (A) against serial number 25A, in column (3), for the words transmission and distribution wherever occurring, the words transmission or distribution shall be substituted; (B) after serial number 36A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - (1) (2) (3) (4) (5) 36B Heading 9971 or Heading 9991 Services of insurance provided by the Motor Vehicle Accident Fund, constituted under section 164B of the Motor Vehicles Act, 1988 (59 of 1988), against contributions made by insurers out of the premiums collected for third party insurance of motor vehicles. Nil Nil (C) against serial number 69, in the entry in column (3), after item (e), the following item shall be inserted, namely :- (f) a training partner approved by the National Skill Development Corporation, (ii) in paragraph 2 of the said notification, (A) item (w) shall be omitted with effect from the 1st day of April, 2025; (B) after item (zj), the following item shall be inserted, namely: - (zja) insurer has the same meaning as assigned to it in sub-section (9) of section 2 of the Insurance Act, 1938 (4 of 1938). . By order and in the name of the Governor of Gujarat, DR. NISARG JOSHI, Deputy Secretary to Government.