Amendment status not verified — confirm the current text below against the official source.
Sub-Section (2) was substituted for original by Guj. 6 of 2006., s.6(2). Zero rated sale. Guj. 11 of 2004. Guj. 11 of 2004. Taxes payable by a dealer. Levy of tax on turnover of sales and rates of tax. Gujarat Value Added Tax Act, 2003. [2005 : Guj. thereupon the Schedule I, II or III shall be deemed to have been amended accordingly]. (3) Every notification issued under sub-section (2) shall be laid for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modifications as the State Legislature may make, during the session in which it is so laid or session immediately following. Any rescission or modification so made by the State Legislature shall be published in the Official Gazette, and shall thereupon take effect. 19[7A. For the purpose of proper identification of the goods, the State Government may by rules, assign the HSN code to each of the goods specified in the Schedules and different codes may be assigned to different goods covered under the same entry in the Schedules.]