Section 7A in The Gujarat Value Added Tax Act, 2003
7A. [ Power to assign HSN code to goods.[***] [Section (7A) was inserted by Gujarat Act No. 6 of 2006, Section 7]
- 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] [Inserted by Gujarat Act No. 9 of 2008 Sec 4 w.e.f. 1-4-08]
