Amendment in Notification No. 1/2017-State Tax (Rate) dated 30th June, 2017 - 03/2023-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION No. 03/2023-State Tax (Rate) Gandhinagar, Dated the 1 st March, 2023 No. (GHN-11) GST-2023/S.9(1)(51)GST. - 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 recommendation 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, (i) in Schedule I 2.5%, against Sl. No. 91A, in column (3), for the entry, the following entry shall be substituted, namely : Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled ; Khandsari Sugar, pre-packaged and labelled ; Rab, pre-packaged and labelled ; (ii) in Schedule II 6%, after Sl. No. 186 and entries relating thereto, the following Sl. No. and entries shall be inserted, namely :- (1) (2) (3) 186A 8214 Pencil sharpeners ; (iii) in Schedule III 9%, against Sl. No. 302A, in column (3), at the end, the brackets and words [other than pencil sharpeners] shall be inserted. 2. This notification shall come into force on the 1st day of March, 2023. (Yuvrajsinh Jadeja) Under Secretary to Government