State tax rate reduction enacted; earlier notified rate is formally substituted and made effective from July. The Finance Department amends Notification No. 52/2018 State Tax by substituting the words 'half per cent.' with 0.25 per cent., exercising the Gujarat GST Act powers on GST Council recommendation. The amendment is declared to have come into force from 10th July, 2024, thereby replacing the previously notified rate provision in the earlier notification.
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Provisions expressly mentioned in the judgment/order text.
State tax rate reduction enacted; earlier notified rate is formally substituted and made effective from July.
The Finance Department amends Notification No. 52/2018 State Tax by substituting the words "half per cent." with 0.25 per cent., exercising the Gujarat GST Act powers on GST Council recommendation. The amendment is declared to have come into force from 10th July, 2024, thereby replacing the previously notified rate provision in the earlier notification.
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