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 Goods and Services Tax Council, hereby makes the following further amendments in the Government of Gujarat Finance Department No.(GHN-44)GST-2017/S.54(3)(1)-TH dated the 30th June, 2017 being Notification No. 5/2017-State Tax (Rate), namely:-
In the said notification,
(i) in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers 1", the words, figure and letters "serial numbers 1AA" shall be substituted;
(ii) in the TABLE, S. No. 1 shall be re-numbered as S. No. 1AA, and before S. No. 1AA as so renumbered, the following serial numbers and entries shall be inserted, namely:-
2. This notification shall come into force on the 18th day of July, 2022.
By order and in the name of the Governor of Gujarat,
DIPAL HADIYAL,
Deputy Secretary to Government.