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    <title>Amendment in Notification No. 11/2017-State Tax (Rate), dated 30th June, 2017</title>
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    <description>The notification amends the Gujarat SGST rate schedule effective 22 September 2025 (and specified explanatory changes effective 1 April 2025), substituting multiple Table entries to revise state tax rates (notably to 9% or 2.5% for various services), adding provisos restricting input tax credit where credit has been taken or where input service suppliers charge higher tax, providing an illustration for multimodal transportation input credit allocation, and inserting definitions for goods transport agency, recognised sporting event, handicraft goods, mode of transport and multimodal transporter.</description>
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