The Gujarat Value Added Tax Act, 2003
CHAPTER II : INCIDENCE AND LEVY OF TAX

Body 10. Deeming provision for packing material.

Notwithstanding anything contained in this Act, the value of goods shall be inclusive of value of packing material unless value of packing material is separately charged and tax is collected under the Gujarat Goods and Services Tax Act, 2017. (Guj. 25 of 2017.)