Gujarat Govt. amends its exemption of intra-state supplies of goods under the Gujarat GST Act, 2017


The Government of Gujarat has issued an amendment to Notification dated June 30, 2017, on the exemption of intra-State supplies of goods under the Gujarat Goods and Services Tax Act, 2017. This amendment was issued on 31st December, 2022.

The amendment provides for the following in the schedule of the original notification: –

• Against S. No. 102, in column (3), for the entry, the following entry shall be substituted, namely: – 

“Aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, wheat bran and de-oiled cake, other than rice bran”

• S.No. 102 C has been introduced which states “Husk of pulses including Chilka, Concentrates including chuni or churi, Khanda”

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