Gujarat Amends GST Notification No.1/2017: Changes to Tax Rates, Classifications, and Definitions Effective November 15, 2017.
The Government of Gujarat has issued amendments to Notification No.1/2017-State Tax (Rate) under the Gujarat Goods and Services Tax Act, 2017. These amendments, effective from November 15, 2017, involve modifications to tax rates and classifications for various goods and services across different schedules. Changes include reclassification, insertion, and omission of certain serial numbers and entries related to goods such as food items, textiles, machinery, and other products. The notification also clarifies the definition of "registered brand name" for tax purposes, aligning it with registrations under the Trade Marks Act, Copyright Act, or equivalent laws in other countries.