Amendment in Notification No. 12/2017-STR explaining scope of exemption to renting of residential dwelling

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..... ax (Rate) No.GHN-82-GST-2022/S.11(1)(69)TH : - In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) and (3) of section 11, subsection (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 recommendati .....

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..... on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall come into force with effect from the 01st day of January, 2023. By order and in the name of Governor of Gujarat, (Yuvraj singh Jadeja) Section Officer Finance Department - Notification Tax Managemen .....

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