Amendment in Notification No. 1/2017-State Tax (Rate) dated the 30th June, 2017 - 02/2024 - State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 02/2024 - State Tax (Rate) Sachivalaya, Gandhinagar, 15th July, 2024 GUJARAT GOODS AND SERVICES TAX ACT, 2017. No. (GHN-26)GST-2024/S.9(1)(59)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 II 6%, - (i) after serial number 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely :- 121A 4819 10, 4819 20 Cartons, boxes and cases of, corrugated paper or paper board; or non-corrugated paper or paper board ; (ii) after serial number 180 and the entries relating thereto, the following serial number and entries shall be inserted, namely : - 180A 7310, 7323, 7612, or 7615 Milk cans made of Iron, Steel, or Aluminium ; (iii) after serial number 183 and the entries relating thereto, the following serial number and entries shall be inserted, namely : - 183A 7321 or 8516 Solar cookers ; (iv) against serial number 199, in column (3), after the word brooders , the words and symbol ; parts thereof shall be inserted; (B) in Schedule III 9%, - (i) for serial number 153A and the entries relating thereto, the following serial number and entries shall be substituted, namely : - 153A 4819 (except 4819 10, 4819 20) All Goods (other than Cartons, boxes and cases of, (a) corrugated paper or paper board; or (b) non-corrugated paper or paper board) ; (ii) against serial number 224, after the word equipment , the words and symbols ; other than Milk cans made of Iron, or Steel shall be inserted; (iii) against serial number 235, in column (3), at the end, for the words, and wood burning stoves of iron or steel , the words, ,wood burning stoves of iron or steel, and solar cookers shall be substituted; (iv) against serial number 273, after the words boxes, etc. , the words and symbols ; other than Milk cans made of Aluminium shall be inserted; (v) against serial number 275A, after the words Utensils , the words and symbol ; Milk cans made of Aluminium shall be inserted; (vi) against serial number 378A, in column (3), for the words and symbol domestic purposes; , the words, symbol and brackets domestic purposes [other than solar cookers]; shall be substituted; (C) after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following proviso shall be inserted, namely :- Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be considered as a supply made within the scope of expression pre-packaged and labelled . . 2. This notification shall come into force on the 15th day of July, 2024. By order and in the name of the Governor of Gujarat, DR. NISARG JOSHI, Deputy Secretary to Government.