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THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 1/2018-State Tax, No. (GHN-01)/GST-2018-S.10(1)(3).TH :- Dated 1st January, 2017.-

In exercise of the powers conferred by sub-section (1) of section 10 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-27)/GST-2017-S.10(1)-TH, dated 23rd June, 2017, Notification No.8/2017- State Tax, namely :-

In the said notification, in the opening paragraph, -

    (a) in clause (i), for the words "one per cent.", the words "half per cent." shall be substituted;

    (b) in clause (iii), for the words "half per cent. of the turnover", the words "half per cent. of the turnover of taxable supplies of goods" shall be substituted.

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

Sameer Joshi

Under Secretary to Government