In exercise of the powers conferred by sub-section (2) of Section 7 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the entry of Schedule II of the said Act as follows, namely:-

In the entry at serial No. 48, after sub-entry (iii), the following explanation shall be added, namely:-

"Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999)."