In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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 further amendments in the Government Notification, Finance Department No.(GHN-44)GST-2017/S.54(3)(l)-TH dated 30th June, 2017, Notification No.5/2017-State Tax (Rate), namely:-
In the said notification, in the TABLE, for SI. No. 6A and the entries relating thereto, the following entries shall be substituted, namely: -
2. This notification shall come into force with effect from the 15th day of November, 2017.
By order and in the name of the Governor of Gujarat,
C J Mecwan
Joint Secretary to Government.