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of <h1>Gujarat Revises GST Rules: Works Contract Services Now Under 'Union Territory or Local Authority' from Jan 2022.</h1> The Government of Gujarat issued Notification No. 22/2021-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017, effective January 1, 2022. This notification supersedes Notification No. 15/2021-State Tax (Rate) and amends Notification No. 11/2017-State Tax (Rate). The amendments involve changes in the description of services related to works contracts provided to governmental entities. Specifically, references to 'Governmental Authority or a Government Entity' are replaced with 'Union territory or a local authority' in certain service descriptions, and specific conditions related to these services are omitted.
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