Section 3(c) in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
(c)[ Notwithstanding anything contained in this rule, for the goods specified under entry at serial number 12 in the Schedule appended to the Government Notification, Finance Department No. (GHN-20) GEA-2008/(S.3) (3)-TH, DATED THE 1ST April, 2008, brought into local area, an electronic operator referred to in clause (d) of rule 2 only shall be liable to pay tax. Such electronic operator shall, within two days of entry of specified goods into local area, pay into a Government Treasury, the tax due and payable under the Act, : [Inserted by Notification No. (GHN-19) GER-2016-S. 20(4)/Th, dated 1.4.2016.]
