The Finance Department, Govt. of Gujarat on January 16, 2025, issued an amendment in the older notification no. (GHN-34) GST-2017/S.9(3)(2)-TH, dated June 30, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
[Notification No. – (GHN-10)/GST-2025/S.9(3)(25)/GST Cell]
