Seeks to amend Notification No. 1/2017-State Tax (Rate) dated 30th June, 2017 - 09/2023-State Tax (Rate) - Gujarat SGST

GOVERNMENT OF GUJARAT FINANCE DEPARTMENT NOTIFICATION No. 09/2023-State Tax (Rate) Gandhinagar, Dated the 27th July, 2023. No.(GHN-49)GST-2023/S.9(1) (54) GST Cell - 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. (GEN-31) GST-17/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) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 99B. 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 108A. 2309 Fish soluble paste ; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 156B. 2619 Linz-Donawitz (LD) Slag ; (iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 218AA. 56050020 Imitation zari thread or yarn known by any name in trade parlance ; B. in Schedule II-6%, against S. No. 137, for the entry in column (3), the entry Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance shall be substituted; C. in Schedule III-9%, (i) against S. No. 16, in column (3), for the words toasted bread and similar toasted products , the words toasted bread and similar toasted products, un-fried/un-cooked snack pellets, by whatever name called, manufactured through process of extrusion shall be substituted; (ii) against S. No. 28, for the entry in column (3), the entry Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (ID) slag shall be substituted; By order and in the name of Governor of Gujarat, (Dilip Thaker) Joint Secretary to Government