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

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..... the Government of Gujarat, Finance Department No. (GHN-31) GST-2017/S.9(1)(1)-TH dated the 30 th 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. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 71A 1209 Tamarind seeds meant for any use other than sowing ; (ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted; (iii) after S. No. 186 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 186A 382 .....

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..... to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels. Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-State Tax (Rate), dated 30 th June 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charg .....

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..... ores and concentrates. ; (ii) after S. No. 101 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 101A 3915 Waste, Parings and Scrap, of Plastics. ; (iii) for S. No. 153A and the entries relating thereto, the following S. No. and the entries shall be substituted, namely: - 153A. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. ; .....

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..... alogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices. ; (v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 398A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 398B 8602 Other rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. 398C .....

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..... lograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609. , shall be substituted; (d) in Schedule IV 14%, - (i) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice. ; 2. This notification shall come into force on the 1st day of October, 2021. By order and in the name of Governor of Gujarat, J. B. Patel Deputy Secretary to Government - Notification Tax .....

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