In exercise of the powers conferred by sub-section (2) of section 1 of the Gujarat Taxation Laws (Amendment) Act, 2023, (Guj. 9 of 2023), the Government of Gujarat, hereby appoints the 1st October, 2023, as the date on which the said Act shall come into force.

By order and in the name of the Governor of Gujarat,

DILIP THAKER,

Joint Secretary to Government.