Gujarat Government exempts Payment of Tax under Section 9(4) of the Gujarat GST Act, 2017 till September 30, 2019

Aug 10, 2018 | by Avantis RegTech Legal Research Team

The State Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, vide Notification No.8/2017-State Tax (Rate) had exempted intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the central tax leviable thereon under Section 9(4) of the Gujarat Goods and Services Tax Act, 2017.

This exemption was, vide Notification No. 10/2018 – State Tax (Rate), it was extended till June 30, 2018 and further extended till September 30, 2018 vide Notification No. 12/2018 – State Tax (Rate).

Now, the State Government of Gujarat, on August 06, 2018, has further extended the period of exemption till September 30, 2019.

[Notification No.(GHN-73)GST-2018/S.11(1)(35)-TH]




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