Amendment in Notification No. 11/2017-State Tax (Rate) dated the 30th June, 2017

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..... 4) GST-2021/S.9(1) (38)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 (Guj.25 of 2017), the Government of Government, on being satisfied that It Is necessary in the public Inte .....

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..... substituted, namely:- (3) (4) (5) (ii) Temporary or permanent transfer or permitting the use or enjoyment of Intellectual Property (IP) right. 9 - ; (c) against serial number 26, in column (3), - (A) after item (ic) and the entries relating thereto in colu .....

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..... elating thereto in columns (3), (4) and (5) shall be omitted; (B) for item (ii) and the entries relating thereto in columns (3), (4) and (5), the following entries shall be substituted, namely:- (3) (4) (5) Other manufacturing services; publishing, printing and reproduction services; material recovery service .....

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..... - ; (f) against serial number 38, in column (3), in Explanation, for the figures, words and letter 234 of Schedule I , the figures, letter and words 201A of Schedule II shall be substituted; (ii) in the Annexure: Scheme of Classification of Services , after serial number 118 and the entries relating thereto, the following shall be inserted, namely:- .....

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