THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 36/2017-State Tax (Rate) No.(GHN-107)GST-2017/S.9(3)(5)-TH Dated the 13th October, 2017.

In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Gujarat, Finance Department, No.(GHN-33)GST-2017/S.9(3)(1)-TH dated 30th June, 2017, No.4/2017- State Tax (Rate), namely:-

In the said notification,-

(i) after S. No. 5 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -

TABLE

Sr. No.	Tariff item, sub- heading, heading or Chapter	Description of Goods	Supplier of goods	Recipient of supply
(1)	(2)	(3)	(4)	(5)
6.	Any Chapter	Used vehicles, seized and confiscated goods, old and used goods, waste and scrap	Central Government, State Government, Union territory or a local authority	Any registered person

By order and in the name of the Governor of Gujarat,

C J Mecwan

Joint Secretary to Government.