Amendment in Notification No. 49/2023- State Tax, dated 1st October, 2023

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....rs conferred by sub-section (5) of section 15 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 amendment in the notification of the Government of Gujarat, Finance Department No. (GHN-70) GST-2023/S. 15(5) (1) GST Cell, dated the 1st October, 2023 being Notification ....

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....es; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences (other than biris) 5. 2404 11 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - ....

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....form in different areas, each such retail sale price shall be the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates; (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, subheading, and Chapter as specified in the First Schedule to the Customs T....