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<h1>Gujarat Amends GST Notification: Changes to Goods Transport Tax, New Rules for Renting Dwellings, Removed Service Exemptions.</h1> The Government of Gujarat has amended Notification No. 13/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. Effective from July 18, 2022, the amendments include changes to the conditions under which state tax is applied to goods transport services. Specifically, suppliers registered under the GGST Act who opt for forward charge must issue tax invoices with applicable state tax rates and declare this in Annexure III. Additionally, a new entry for renting residential dwellings to registered persons has been added, and certain services are no longer exempt from state tax.