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), the Government of Gujarat hereby amends the entries of Schedule I of the said Act as follows, namely:-

In the entries at serial Nos.15, 22 and 24, in column 3, the following explanation shall be added, namely:-

"Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999)."