THE GUJARAT GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. 50/2020-State Tax, No.(GHN-58)GSTR-2020/S.164(60)TH, Dated 29th June, 2020.

In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the State Government, on the recommendations of the Council, hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely: -

1. (1) These rules may be called the Gujarat Goods and Services Tax (Seventh Amendment) Rules, 2020.

(2) They shall come into force with effect from the 01st day of April, 2020.

2. In the Gujarat Goods and Services Tax Rules, 2017, in rule 7, for the Table, the following Table shall be substituted, namely:-

"Table

Sl. No.	Section under which composition levy is opted	Category of registered persons	Rate of tax
(1)	(1A)	(2)	(3)
1.	Sub-sections (1) and (2) of section 10	Manufacturers, other than manufacturers of such goods as may be notified by the Government	half per cent. of the turnover in the State
2.	Sub-sections (1) and (2) of section 10	Suppliers making supplies referred to in clause (b) of paragraph 6 of Schedule II	two and a half per cent. of the turnover in the State
3.	Sub-sections (1) and (2) of section 10	Any other supplier eligible for composition levy under sub-sections (1) and (2) of section 10	half per cent. of the turnover of taxable supplies of goods and services in the State
4.	Sub-section (2A) of section 10	Registered persons not eligible under the composition levy under sub-sections (1) and (2), but eligible to opt to pay tax under sub-section (2A), of section 10	three per cent. of the turnover of supplies of goods and services in the State.''.

By order and in the name of Governor of Gujarat,

Samir Joshi

Under Secretary to Government