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Gujarat Goods and Services Tax Act, 2017

Notification Dated : 31/01/2018

 Notification No. GSL/GST/RULE-138(14)/B     Dated 31 January, 2018

In the notification of the Commissioner of State Tax, Gujarat State, Ahmedabad No.GSL/GST/RULE-138(14)/B.7 dated the 29th January, 2018,-

(i) For the word "transporters", the words "person in-charge of the conveyance" shall be substituted.

(ii) The following explanation shall be added at the end: "Explanation :-

(1) For the purpose of this notification, the word "city" shall be the city as notified by the Government under the Guja rat Municipalities Act,1963 and/or the Bombay Provincial Municipal Corporation Act,1949 and shall include village as notified under the Bombay Land Revenue Code,1879 and the word "intra-city" shall be construed accordingly.

(2) For intra-city movement of all goods, no e-way bill is required.

(P.D.Vaghela)
Commissioner of State Tax,
Gujarat State, Ahmedabad

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