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Amendments in Notification, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June, 2017, No.11/2017- State Tax (Rate), -

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....on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in notification, the Government of Gujarat, Finance Department, Notification No.(GHN32)GST-2017/S.9(1)(2)-TH, dated, the 30th June, 2017, No.11/2017- State Tax (Rate), namely:- In the said notification, (i) in the Table, - (a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the wor....

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....ation and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or", the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on go....

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.... (iv)] or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of central tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1st July, 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - (3) (4) (5....

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....stoms Tariff Act, 1975 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract SGST @ 6 per cent. 6 -"; (vii) in item (iii), for the word, brackets and figures "and (ii)" the figures, brackets, letters and word ", (ia), (ii) and (iia)" shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of ....