In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the State tax leviable thereon under under sub-section (4) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017):
2. This notification shall come into force with effect from the 1st day of July, 2017.
2. The exemption contained in the notification No. 8/2017-State Tax (Rate) dated the 28th June, 2017 as amended by this notification shall apply to all registered persons till the 30th day of September, 2019.
By order and in the name of the Governor of Gujarat,
C J Mecwan
Joint Secretary to Government.
Corrigendum No. (GHN-136) GST-2017-S.11(1) (23)TH:- Dated the 12th December, 2017.
In the Government Notification, Finance Department No.(GHN-39)GST-2017/S.11(1)(4)-TH dated the 30th June,2017, Notification No.8/2017-State Tax (Rate),-
In Paragraph 1, for the words and figure "under section 9", read "under sub-section (4) of section 9".
This corrigendum shall be deemed to have come into force from the 30th day of June, 2017.
Joint Secretary to Government