Amendment in Notification No. 1/2017-State Tax (Rate) dated 30th June, 2017 - 05/2024-State Tax (Rate) - Gujarat SGST

FINANCE DEPARTMENT NOTIFICATION No. 05/2024-State Tax (Rate) Sachivalaya, Gandhinagar, 10th October, 2024 GUJARAT GOODS AND SERVICES TAX ACT, 2017. No.(GHN-40)/GST-2024/S.9(1)(60)/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 Gujarat Government, 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) after Schedule I -2.5%, in List 1, after item number 232 and the entries relating thereto, the following item numbers and entries shall be inserted, namely:- (233) Trastuzumab Deruxtecan (234) Osimertinib (235) Durvalumab ; (B) in Schedule II 6%, after S. No. 32B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 32C 1905 90 30 Extruded or expanded products, savoury or salted (other than un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion) ; (C) in Schedule III 9%, - (i) against S. No. 16, in column (3), for the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion , the words un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion, extruded or expanded products, savoury or salted shall be substituted; (ii) for S. No. 435A and the entries relating thereto, the following S. No. and entries shall be substituted, namely: - 435A 9401 [other than 9401 10 00 or 9401 20 00] Seats (other than those of heading 9402), whether or not convertible into beds and parts thereof other than seats of a kind used in aircraft or seats of a kind used for motor vehicles ; (D) in Schedule IV 14%, after S. No. 210 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 210A 9401 20 00 Seats of a kind used for motor vehicles . 2. This notification shall come into force on the 10th day of October, 2024. By order and in the name of the Governor of Gujarat, DR. NISARG JOSHI, Deputy Secretary to Government.