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    <description>Amended Gujarat SGST rate notification by substituting tariff entries in Schedule I at the 2.5% rate and Schedule III at the 20% rate for specified commodity codes under heading 2202. The amendment revised the entries against serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, updating the classification coverage for the listed goods under the State tax rate schedule. The notification was issued under the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the Goods and Services Tax Council and was given retrospective effect from 1 May 2026.</description>
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      <description>Amended Gujarat SGST rate notification by substituting tariff entries in Schedule I at the 2.5% rate and Schedule III at the 20% rate for specified commodity codes under heading 2202. The amendment revised the entries against serial numbers 150 and 151 in Schedule I and serial numbers 2 and 3 in Schedule III, updating the classification coverage for the listed goods under the State tax rate schedule. The notification was issued under the Gujarat Goods and Services Tax Act, 2017 on the recommendation of the Goods and Services Tax Council and was given retrospective effect from 1 May 2026.</description>
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