Amendment in Notification No. 1/2017-State Tax (Rate) dated the 30th June, 2017 - 17/2023-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 17/2023-State Tax (Rate) Sachivalaya, Gandhinagar, 20th October, 2023 GUJARAT GOODS AND SERVICES TAX ACT, 2017 No.(GHN-87)GST-2023/S. 9(1)(57)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. (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) after S. No. 92 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 92A. 1703 Molasses ; (ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - (1) (2) (3) 96A. 1901 Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled ; (B) in Schedule III 9%,- (i) against S. No. 13, in column (3), for the words and figures of heading 1905 , the words and figures of heading 1905; food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled shall be substituted; (ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:- (1) (2) (3) 25A. 2207 10 12 Spirits for industrial use ; (C) in Schedule IV 14%, S. No. 1 and the entries relating thereto shall be omitted. By order and in the name of the Governor of Gujarat, JAYESH JOSHI, Joint Secretary to Government.