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 Schedule I of the said Act as follows, namely :-

In Schedule I, in the entry at serial No. 23, after sub-entry (ii), the following sub-entry shall be added, namely :-

"(iii) Fuel made from solid waste procured from any Local Self Government Body".