Amendment to State GST rate notification narrows transmission wording, adds motor accident fund exemption and insurer definition. The notification amends the Gujarat State GST rate schedule by substituting 'transmission and distribution' with 'transmission or distribution' for a specified entry, inserting an exemption entry for services of the Motor Vehicle Accident Fund related to third party motor insurance, adding approved National Skill Development Corporation training partners to a beneficiary list, omitting a listed item in paragraph 2 effective from the specified date, and inserting a statutory definition of 'insurer' adopting the Insurance Act meaning.
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Amendment to State GST rate notification narrows transmission wording, adds motor accident fund exemption and insurer definition.
The notification amends the Gujarat State GST rate schedule by substituting "transmission and distribution" with "transmission or distribution" for a specified entry, inserting an exemption entry for services of the Motor Vehicle Accident Fund related to third party motor insurance, adding approved National Skill Development Corporation training partners to a beneficiary list, omitting a listed item in paragraph 2 effective from the specified date, and inserting a statutory definition of "insurer" adopting the Insurance Act meaning.
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