09-2017 RATE

Extra No. 275

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The Gujarat Government Gazette

EXTRAORDINARY

PUBLISHED BY AUTHORITY

Vol. LVIII] FRIDAY, JUNE 30, 2017/ASADHA 9, 1939

Separate paging is given to this Part in order that it may be filed as a Separate Compilation.

PART IV-B

Rules and Orders (Other than those published in Parts I, I-A, and I-L) made

by the Government of Gujarat under the Gujarat Acts

FINANCE DEPARTMENT

NOTIFICATION

Notification No. 9/2017-State Tax(Rate)

Sachivalaya, Gandhinagar, 30 June, 2017.

GUJARAT GOODS AND SERVICES TAX ACT, 2017.

No.(GHN-42)GST-2017/S.11(1)(5)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017) (hereinafter referred to as the said Act), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the State tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.

2. This notification shall come into force with effect from the 1 day of July, 2017.

By order and in the name of the Governor of Gujarat,

C. J. MECWAN,

Joint Secretary to Government.

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IV-B-Ex.-275-1 275-1

GOVERNMENT CENTRAL PRESS, GANDHINAGAR.

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