Gujarat Government seeks to align Special Category States with GGST Act, 2017

Jan 31, 2019 | by Avantis RegTech Legal Research Team


On January 29, 2019 the State Government of Gujarat with the recommendation of the Council makes amendment in Notification No. 65/2017-State Tax dated November 15, 2017. The following amendments are:

Previously amended Notification :

Notification No. 65/2017-State Tax

Amended Notification :

Notification No. 06/2019 – Central Tax

“Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.”

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in the first proviso to sub-section (1) of section 22 of the said Act, read with clause (iii) of the Explanation to the said section.

 

This notification shall come into force with effect from February 01, 2019.

 [Notification No. 6/2019-State Tax]

 

URL: https://commercialtax.gujarat.gov.in/vatwebsite/download/cir_noti/NOTI/Inclusion%20of%20Jammu%20and%20Kashmir%20for%20calculation%20of%20aggregate%20turnover.pdf


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