THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 74/2017-State Tax, No. (GHN-142)/GSTR-2017(16).TH Dated the 29th December, 2017.-

In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby appoints the 1st day of February, 2018 as the date from which the provisions of serial number 2(viii) and 2(ix) ofGovernment Notification, Finance Department No.(GHN-75)/GSTR-2017(8)-TH dated 30th August, 2017, Notification No. 27/2017 - State Tax, shall come into force.

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

K K Patel

Deputy Secretary to Government