Section 24A(1)(b) in The Gujarat Education Cess Act, 1962
(b)where a building or land is used for the purpose of trade, commerce or industry or the carrying on of a profession or business,~(i)if the property tax exceeds two hundred rupees but does not exceed five hundred rupees, at the rate of ten per cent of the property tax;(ii)if the property tax exceeds five hundred rupees but does not exceed three thousand rupees, at the rate of twenty per cent of the property tax;(iii)if the property tax exceeds three thousand rupees, at the rate of thirty per cent f the property tax: