Interest rates under Gujarat GST set distinct annual rates for tax liability, refunds, and proviso-related cases, effective from July. Fixes annual rates of interest for specified provisions of the Gujarat Goods and Services Tax Act, 2017, designating distinct rates for interest on tax payable, a higher rate for continued liability, a lower rate for delayed refunds, and an intermediate rate applicable to the proviso; the notification lists each rate against the corresponding provision and is effective from the first day of July, 2017.