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THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 38/2017-State Tax (Rate) No. (GHN-102)/GST-2017-S.11(1)(17)-TH Dated 13th October, 2017.

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 the recommendations of the Council, hereby makes the following amendments 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), namely:-

In the said notification, the proviso under Paragraph 1 shall be omitted.

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 June, 2018.

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

C J Mecwan

Joint Secretary to Government.