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<h1>Gujarat GST Act 2017: Transitional Provisions for Tax Handling, Refund Claims, and Input Tax Credit</h1> The Gujarat Goods and Services Tax Act, 2017, outlines transitional provisions for handling tax-related issues during the transition to the new GST regime. It addresses the return of goods sold under the previous tax law, price revisions in pre-existing contracts, and the process for refund claims of input tax credit and other amounts. It specifies that proceedings related to input tax credit and output tax liability initiated before or after the appointed day will follow the existing law. The Act also covers scenarios such as goods returned on approval, tax deductions at source, and conditions for agents to claim tax credit on goods held on behalf of principals.