Amendment in Notification No. 1/2017- State Tax (Rate) dated 30th June, 2017 - 12/2022-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar Dated the 31 st December,2022. Notification No. 12/2022-State Tax (Rate) No.GHN-84-GST-2022/S.9(1)(50)TH :- In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following further amendments in the notification of the Government of Gujarat, Finance Department No. (GHN-31) GST-2017/S.9(1)(1)-TH dated the 30th June, 2017 being Notification No. 1/2017- State Tax (Rate), namely:- In the said notification, - (A) in Schedule I 2.5%, - (i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely: - Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%, - (i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely:- Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely: - Mathematical boxes, geometry boxes and colour boxes ; (C) in Schedule III 9%, against S. No. 25, in column (3), for the entry, the following entry shall be substituted, namely: - Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force with effect from the 1st day of January, 2023. By order and in the name of Governor of Gujarat, (Yuvraj singh Jadeja) Section Officer Finance Department