Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2025

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....by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Goods and Services Tax Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: - 1. Short title and commencement. (1) These rules may be called as the Gujarat Goods and Services Tax (Fifth A....

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....scription of Goods (1) (2) (3) 1. 2106 90 20 Pan masala 2. 2401 Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] 3. 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco Substitutes 4. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts an....

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....nsumer and includes all taxes, duties, surcharge or cess by whatever name called; (c) where on the package of any specified goods more than one retail sale price is declared, the maximum of such retail sale price shall be deemed to be the retail sale price; (d) where the retail sale price declared on packages of any specified goods is altered to increase the retail sale price at ....