In exercise of the powers conferred by sub-section (1A) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), (hereinafter referred to as the "said Act") the Government of Gujarat hereby amends Schedule I of the said Act as follows, namely :-

In the Schedule I :-

(i) In the entry at serial No. 5, for the words "made of glass or Plastic bangles", the words "Mangalsutra made of any kind of material other than gold, silver or other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured.)" Shall be substittued;

(ii) in the entry at serial No. 7, after the word "Bindi", the words "Hair pin", shall be inserted.