Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 20A] [Entire Act] State of Gujarat - Subsection Section 20A(1) in The Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (1)The State Government may, by notification in the Official Gazette, reduce any rate of tax specified in sub-section (1) of section 3.