Gujarat Goods and Services Tax (GST) Act, 2017.
Acts of Gujarat Legislature and Ordinances promulgated and Regulations
made by the Governor.
The following Act of the Gujarat Legislature, having been assented to
by the Governor on the 9th June, 2017 is hereby published for general
Secretary to the Government of Gujarat,
Legislative and Parliamentary Affairs Department.
GUJARA T ACT NO. 25 OF 2017.
(First published, after having received the assent of the Governor, in
the “Gujarat Government Gazette”, on the 9th June, 2017).
to make a provision for levy and collection of tax on intra-State supply
of goods or services or both and the matters connected therewith or
It is enacted in the Sixty-eighth Year of the Republic of India as
Short title, extent and commencement.
1. (1) This Act may be called the Gujarat Goods and Services Tax Act, 2017.
(2) It extends to the whole of Gujarat.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
2. In this Act, unless the context otherwise requires,-
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