GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework. The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.
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Provisions expressly mentioned in the judgment/order text.
GST schedule substitution updates notification references and redirects applicability to revised rate schedules under the GST framework.
The Government, invoking its powers under the Gujarat Goods and Services Tax Act and on the GST Council's recommendation, substitutes the reference to Schedule IV of Notification No. 1/2017 - State Tax (Rate) with a reference to Schedule II or Schedule III of Notification No. 9/2025 - State Tax (Rate) in the earlier notification; the substitution determines which rate schedules apply and the amendment takes effect from 22nd September, 2025.
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