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of <h1>Gujarat Amends GST Rates: Ethyl Alcohol, Cereal Residues, and Fruit Juices Affected Under Notification 12/2022.</h1> The Government of Gujarat has issued Notification No. 12/2022, amending Notification No. 1/2017-State Tax (Rate) dated 30th June 2017, under the Gujarat Goods and Services Tax Act, 2017. Effective from January 1, 2023, the amendments adjust tax rates on specific items. In Schedule I (2.5%), ethyl alcohol for blending with petrol and certain cereal residues are redefined. Schedule II (6%) now includes fruit pulp or juice-based drinks, excluding carbonated beverages, and specific educational boxes. Schedule III (9%) clarifies the classification of ethyl alcohol and other spirits, excluding those for blending with petrol.
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