Gujarat · 2017 · Act 25
The Gujarat Goods and Services Tax Act, 2017
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Extra No. 162
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'Cltbe @ujarat @obernment @a,ette
Vol. LIX]
EXTRAORDINARY
PUBLISHED BY AUTHORITY
FRIDAY, JUNE 9, 2017/JYAISTHA 19, 1939
Separate paging is given to this Part in order that it may be filed as a Separate Compilation.
PART IX
Gujarati translation of Bills, Acts and Notifications other than
those published in other parts.
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GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 [ PART IX
GUJARAT ACT NO. 25 OF 2017.
THE GUJARAT GOODS AND SERVICES
TA.X.AC::T, 2017.
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GUJARAT ACT NO. 25 OF 2017.
AN ACT
to make a provision for levy and collection of tax on intra-State supply of
goods or services or both and the matters connected therewith or
incidental ·thereto. · -
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162-16 GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 [ PART IX
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~~6ll;Loj W(Jl;
("9~) "(3c-1..ll£cr1." ~c8. °t "Y.a2.ll~ 1..l~l;lli:t <-U.5-5-~ cr1.ll-l, ~~"Lt ¼~
<31..Lcil.JL 'c.L~Lct<ll cr1.c{l 0-lcr1.lctc (3,1..lo;L Ul2.l ctc:D., 8l <{l l-llC-1. ¼UCll
t>cr1.~co{t alt>"Lll;l ~ct 8~Clll-li ¼Lctc-0. ·yH2.1.L ¼~ "C3r1..ll£8" ~
ilC>-tati ct£aj~l~ ¼21 8~Clll-li ~l_ClV.;
("93) "0-l°ISt~-liC~" ~c8. ~~Cl& 8.cr1.l~ ¼~ "I{~ , 1..ll5cr1.l~ ~8vfi°IS1. ~Lil
iu-L'c.L \:.l~lctctl cr1. ~2.l, ~l~ ~l-llcr1. "Y.8l~ ¼~ JJl;LCl-rtlCll(Jll l-llC-1.
¼2-l.Cll ~Cll ¼UCll ct vl~, ~8 °IS' ~l-lil ¼UCll ct ~l-{2.lo{t
,. ~ . . .. . . - . -. . .. ., "
¼l~"Lll~cr1.l ~l-lil ¼~ ~8 °IS' Cll~%-el M~ i:tmctctl l-ll~, ~~Cl&
8. cr1.l ~ <18 Cl Cll o{t U c{l ~ 2.l ct c{l "I{~ "I{~ ~ 8 l-l;
( "9'1() "(i:l.13{ ~~Cl&" ~c8. alt> q ~l \ll?l cc.trs:?l ~l ~l, ~8 °IS' (s l-lct "I{ ~l
1..LLSClll-ll ¼lctctl, l-llC-1. ¼UCll ~Cll ¼UCll ~8vfi°IS1. ~Lilcr1.L
i ~ °IS' cr1. lfi ct 2.ll ~ 8 ~ Cll l-ll ¼l q C -1.l ct cr1.l alt> (i:t .l3l l; L ( i cil °IS' cr1. ) cr1.l,
i2:!5-ct ~~Cl& cr1. ~2.l ctCll, ~ ¼UCll Cl~ cc.tl&?Plct ~~Cl.cl;
Gcl~~t;l: 8cr1.l-li (.l{~C-1.l l>il~l8, i..flolt>, <-U.88.G, 88, ~8l i:tctl, ClL2:!rit.13l
(~~ZS) "4l~li ¼~ $UUcr1.l ~~oj "Ll.8°11' ~8 °IS' Csl-lct ~ 1..lLSClLl-li ¼Lcl,
~l~ ct (i:l.13t ~~Cl& JL~ll2.l f9 . ¼l Cl~~ -0.flo{t £~8 Cl~ ¼ C-1.Jllfi "I{~
1..llsl iL8l2.l f9 ¼~ ct vfi~ ale' Cl~ "Lt~ ¼L\:.ll~ct cr1.lfi. °tl ¼ l Cl~~
¼C-1.JL ¼C-1.JL "I{~ 1..llSClll-ll ¼LQ, ctl ct (i:l.13t ~~Cl& J l~llV. cr1.~.
PART IX]
.,,
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017
(03'-l) "a1.lt;li" :i>lccA 81.tS "l:(Cll<>l£l~o{l <;!8Cll;Q 8~Cll i-ue olq"I:( ci~B
Cl"Ll ~lcil ol& Cll vfi"I:([ ~@ ct liC~ali (.}ll ~ ctl.c.t 8l2.l£tl ~ <-1.C{l;ll-ll
lclfoll-lc.t 8~Cll l-lle Cl"Ll~lcil (.}ll~ctl.2.1. 8l2.l£tl~ <-1.C{l;l ol&Cll BltS .
lclt~Q <-lC{l;l, il.8, \li~tl~ alic, (q_foll-lc.t"Ll?l, ~lll>-l-"Ll?l, ~lS,C,
<;!8Cll;Q ~8l-l, l.;l.Cllill il.8, l-{o{l ~S~, ~~({ ol&Cll tScA~t.~8
(.}l~aj ol&Cll ~~cl 0{8 ~~ t>la52.ll:i>l l-lla<.l 8~C{l C>{l"I:([ 81.t> Wei,
\.ll;l cta1.l Ri55-llcl"'t:lc.t8 <-1.C{l;l l-lle c.l~lClClll-li ollqC{ 81.t> <-1.C{l;lali
ctl-li tll-ll q~[ &ctl o-t.ill;
(03s) "l-lt.c~ Cll<?o-t."ail, iuc~ Cll<?oi. olm.Rc.tl-l, 'l~cco{l 8C{l-l ~-o-t.t ws
(~C)l-li ctali °t oltl 8~Clll-ll oll~ ~ ct "I:( oltl &~;
( 0303) "lv{o-t.-R ctl ill a ~l \.lt ?l a.tL&ct" :i>lc<A ):!w.t l-lt0.8 ([-i).~\.llC{)
ci~B ol&Cll :i>{"l:(o-G ci~B ol&Cll vfi~ 81.tS &Rlc.tctill, l-llC{ ol&Cll
~Cll ol&Cll ct vl~ '{~ \.llSCll tl@cto{l 0Cl5£Cl5 1.Ji::>il\.llci 8~ctl.
61-2.1. \.ll;l °toi.l Uc.ttcj 81.t>\.ll;l Rc.tct t-W.11. ol&Cll ~&6ll;l (.}ll~ctl-li
oll q C j o1. 6). 2.l ct cD_ 81.t> a.tl&ct;
(0c) "lv{o-t.-a~l\.lt?l 1:!~ct6l." :i>lc<A olt olm.R2.1.l-l &6<Jl ol&ctt t-i80.ct
l-ll({ ol~ ~Cll q~[ olm.Rc.tl-l &6<Jl q~[~ "Lll?l o1. 61-2.1. ctCU l-llC{
ol&Cll ~Cll ol&Cll ct vl~ali 1;!~Cl6L;
(CO) ""l:([&~oi.llj" :i>lc0 ~l"l:(\.l?ll-ll l.;l.Ri~ &~Cj "l:([&~oi.ll:! ol~ '"I:([&~
8~<:j' ol~ '"I:([&~ 8~Cj' ~ ~lC>-tl.;l.2UJUali ci£ojtll~ oltl 8~Clll-ll
ollCl~;
(C'l) "C>{l"I:([ \J.E-~il"l-li, ~t~o{l <>l<?l~ oi.taHt oi.~ u-is ('l'l'ls')oi.l llct
u-isl. (8) ill (<-l)l-li C3c<-=llH.C{l \J,£~il RiCllc.loi.l \J,£~Uali tll-llq~t
&lc.l ~;
(C~) q~[\.ll?l Qll&ctoi.l t"lvlc.tl-li "G,\.ll£o1. (ollGcl;!c) q~" :i>lc<A,
.q~[\.ll?l a.tL&ct:i>l ol&Cll ctoi.l :i>{"I:(~ ctc.ll~ 8~C{l l-llC{ ol&Cll ~Cll
162-17
162-18 GUJARAT GOVER.i'-J"MENT GAZETTE, EX., 09-06-2017 [PART IX
~2.1.Cll ct 6-l~ai.l q~L'lll?I. "':!~q_6l 'll~, ~l ~luR2.tl-l &6Cfl 8_q_l'lll?I.
q~, 'll~l (q'llilct ~l°lf (reverse charge)~ ~l't.U~ ct~ Q{~q_l'lll?I.
q ~ l atl ct l-ll ~ l-ll q ~l 2.l cil a1. ill;
(C3) q~L'lll?I. C2.ll&cta1.l ~u-t't.ll-ll "°l>lq_8 "':!~q_6)_ (outward supply)" :ijtc0
~Lcfi C2.ll&ct ~l~l 8.1:.tla{l -Y.JL(ct £~Ll{2.lla1., q~L~l, ctC>lt:lc-0.,
q_ttj(clRl-l2.t, (clRl-l2.t, c-1.LtS~m, Q{LSL, Q{LSL'llcl ~2.1.q_L RBLc-1.ill
~2.lq_l vfi~ 8lc5 'll~G=ltl\., 8~q_ll-ll ~Lqc{l ~2.lq_l 8~q_loj 80i_C-1.
s~q_ll-ll ~lcaj ~2.l ctCU, l-llC-1. ~2.lq_l ~q_l ~2.lq_l ct u-t~atl "';!~q_6\;
(CIS') "C2.ll&ct" l-ll a{l il ai.l atl ~ l-ll q ~ l 2.ll 2.l t9-
(8) C2.ll&ct· ,
(1}{) (&as, ~(qQ{S,ct ~tvl;
(Jl) 81.la{l• ,
( t.l) Q~-,
(~) l-l2.ttrtct t>tq_LC>lcl it Q{L:>GcL ~;
(t.9) Q{l~ctl-ll ~2.lq_l Q{l~ct C>ll?l~ ~LqC:i, ~W.L[\:lct ~2.l 8 a1.
~2.l ct':!, C2.lrs:?\.~oj :ijtw_~:ijt~lai. ~2.lq_l C2.ll&ct~oj l-lSCfl;
( °t) 8l tS 8 a4 2.l ~ (u[c;t 2.l l-l, ~ l ~ ~(u[c;t 2.l l-l ~ 2.l q_l "Y-l ctl 2.l
_ ~luR2.tl-lill ~2.lq_l ct &6Cfl ~2.l'lll2lCj 8lc5 8l'llR~la1. ~2.lq_l
81.lafl ~luR2.tl-l, ~09.3 a{l 8(-{l{ ~-ai.l ws ('ll'lj_)l-ll C2.lllK{l
82.ll "Y-l-ll~afl ~~8l~ 51.lafl;. -
Q{l~cta{l C>lc?l~ai.l 8lc5 £~la1.l 8l2.lclill ~2.lq_l ct ~6Cfl
i W.l [\:l ct 2.1. 2). Cj 8l tS i ~2.ll [\:l ct l-lS Cfl;
~c?8Lil i.i.suD.~ C-{Jlctl 8lc5 8l2.ltl &6Cfl ~(oi?~~ 2.1.2).c-Q
0 ~c?8Lil i.i.sull.;
PART IX]
7
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017
(6)
(5)
162-19
l.lSutl <~~ilat ~r8.Rc.tl-l, 9.C so ~6Ul <Zllw.tl 8c.lL ~at 'llSOo-U
( ct)
"Y. l-ll ~ a{l l.l 5 utl;
81.{< "tl;lLclc-fl 88:ll -0.sl 81.t>l{l;l 88:lll-ll at ~Lctctl gc.1. ctcfi
E~8 ~Sl.l-l 8l<1_a{l cztf&ct;
(8) t-tll-llcrc.l itct ~till t.i.81 ~C{lClClll-ll ~lctctl gc.1. ct WUl
~~ ctl-ll Cll>tl<, JLJ.E.ll-l ~&Cll Q<ll{l?l cztrs:?i. ~l "l.Uctlatl
l-llC{atl ~J,lc? 8<<il gc.1. ~&Cll l-llC{ ~&Cll ~Cll ~&cu ct
<>l~ l4.Ulctctl gc.( ctCll u-0.°61. hlt> ~&Ulatl t-tl-llclil &lc.l t9;
~&Cll
(l>l) Q<ll{l?l cztrs:?i. ~ ~&ch "l.Uctlatl ~t{l0{a1.l <Ul{Sl ral~tClct\.
gc.1. ct ~&Ul; ~&Cll
(Jl) q <l l{l ?l cztrs:?t, ~ wch ~"I( ae l-ll < ~ct t.l t.lll-ll ~8l ~c-fl gc.1.
ctq JlJ4. ct a1.ll4. ~Ull>ll1 ~&Ul;
(CS) "l-llC{ 1t~ l{lSctloj WUl" ~c0 ~8@.ci l-llC{ ~~ ~Cll Q<l
~r8.Rc.tl-la1.l "Y.8<l;l 4.-l-ll (3(-(1.1>-c.ll "Y.l-ll~oj l-llC{ 1t~ l{LSctloj
t-&Ul;
(c0) "6<lclCj" ~c<A 8LC3~c.,_a{l ~C--lll-ll;U 81.{<ill ~l ~r8.Rc.tl-l ~6Ul
8~C{l loi.c.ll-U~ 6<LclCj;
Hl{L.
162-20 GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 [PART IX
(CC) "ljl><.l iu0.8 ((\).(~:U.lC{)" ~G8. °t c2.;.(&?l_ CLctl ~ <>t <TG, l-{l({
ot 2-l Cll ~ Cll ot 2-l Cll ct vi.~ "Y_ < l \.ll 5 Cll ail ot lJ. Cll l4. Ul Cl Cll ail 'J 'c..lt.
8 < ct\. Gl 2.l ct C-2.l(&ct;
(C~) "l'..l'c..llaJ ljl><.l WUl" ~e8. <~~ilatatl \!.l-ll~l\.l?ll-ll l'..l\:.lla1.l ljl><.l
WUl ci~S fal[ftc 8~Cj l'..l'c..llaJ t"2-lUl;
(~O) "ljl><.l 1;!<Cl6L" ~e8. ~':!5-ct 1;!<Cl6lati lj"\J.c.l <:-1.lJl Gl2.t ot~ ct
~':!5-ci 1;i < Cl6lati <:-1.lJl C>{a1.cil C>fi<>tL 81.t> 1;i < Cl6l °t~ otlaj1:ll3l8 Gl2.1.
ct CU l-llC--l ot/U Cll ~ Cllatl 1;! < Cl6L;
(~'l) otl ot(D.fal2.1.l-l i6m 8~CLLa:tL . Blt> 8L4atL ~vl\:.ll-lL "WJ2.l ot(D.8L~"
~G8. 8ril~La1.< ot/UCll 8riliLat~ °t~ ct 8l2.l WU.C{ Gl2.t ctCll <l°o'el
q < l o{(D.8l ~;
( ~ ~)
11Gll-ll ~,, ~G8. S8.cr5 < Cl clai.l l-ll <-l, ~a1., ~~ l.l.1l < <>t~ (s~l-u{ <
l-l@crLLa1.l t9C-C--ll fE.CL~ "Y_~ 2-tctl, C{LJLC{lJLe ?l~l 88.crS~ l-l@atlafl
1:! E, ci;
(8) l-llC--l ot/U Cll ~ Cll ot/U Cll ct vi.~ "Y_ < l \.ll5 Cll C>{E,C{ ot q<>t
<{8ClCll\.ll?l Gl2.1., C'2.ll~ ct o{q<>t <{8ClCll l-ll~ °tCll(>{E,l < Gl2.1.
ct C-2.l(&ct;
(l>t) l-llC--l "Y_~ 'Lll5Cll C>{E,C--l 81.t>'Ll~l otcl<>t <{8ClCll\.ll?l a1. Gl2.t,
C'2.ll~ °t C-2.l(&ct~ l-llC--l l-U8C--lClll-ll o{Lq ot/UCll G'LLC{(><.l
8< Cll l-ll otl cl ct otll Cll °t C-2.l(&ct~ l-llC--latl 80{ cil ¼l 'Ll Cll l-ll
¼Lq ¼ll.Cll l-llC{ G'LLWJL l-ll~ ¼l'Ll.Clll-ll ¼lcl ¼2-t.Cll
G'LlC--l~ 8<Clll-ll ¼lcl ct C-2.l(&ct; otll.Cll
(JL) ~ Cll "Y_ ~ 'Lll5 Cll C>{E,C--l . 81.t>\.l~l ¼ q °t <{8 Cl Cll 'Lll ?l a1. Gl2.t,
C'2.ll ~ °t C-2.l(&ct ~ ~ Cll ¼l 'Ll Cll l-ll ¼l cl ct C-2.ll&rl.,
V
PART IX] GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-21
:o{~ °t~ l-llC{ ot&cu ~cu ot&ctl rt <>l~ "Y_~l "lllSctll-ll :o{lq({ ~2-l
rtc(l. ce-tC&-?latl 81.0' GC-C1.Watl ot&, 1;!~ct6l 8.atl~atl GC-C1.W ctilB
8~~ °l?ltS~ :o{~ rtl-ll l-llC{ otiqL -~ctl ~&ctl rt <>l~ 8.atl~ ctctl,
rt ct~lfs 8lcl 8~ctl ~°a'aGoti ~l-llc1.il &~;
(~'6") "~l°ttc~ &ildl ce-t~" ~z0 8C-ll-l ~ll ~6Ul ~fottc~ ltitc-0.
ce-tC&-?l, "lll;l rtl-ll ~R8 :v.tle'Slae~ a1.C>l ~ (Unique Identity Number)
U. ~ l ct ctl ~ 2-l rt c(l. Ce-l~ oti ~ l-ll q il & ctl at ill;
(~ll) 11(clR2-1.iu" ~z0 8LG~c-1.a{l. ~C-1.ll-ll;l G"ll~ill :v.tl otlu.R2.tl-l ~6Ul
~~Bl~ B~C{l fc:lLot2.ll{L;
(8) l-llC-1.atl 1;!~ct6l8l~ -~l~l-·ot&ctl ¼lctl 1;!~ct6l8l~ ctc-0. 8Lcl
8~c-0. vfi~ &0' ce-tt&?l ~l~l (s@ct~ l-ll~ l-llC{ l{L8C{~;
¼&ctl
(W) l-llC{ 8.atl~ ~l~l ¼&ctl ¼lctl 8.atl~ ctctl 8lcl 8~c-0. vfi~
81.tS Ce-l~ ~l~l l-llC{ ~8l~~ (ilutct~);
(~~) ""ll?l8" ~G8. ¼l otlu.R2.tl-l ¼&ctl rt ~6Ul 8~C{l R2.tiuill ¼&ctl
rt ~6Ul 6~lc1.Cj ¼&ctl ¼o-2-l&l '"Y-3 "lllScj %'~it ~2.l rtcj 81.0' "ll?l8;
(~C) 11fc:l"ll~<i <-ll°I( (reverse charge)" ~c8. ~80.ct l-llC-1. ¼~ ~ctl q~L
otlulo1.2.ll-la{l. 8C{l-l ~-a{l 'i:lcl-8C{l-l (3) ol&ctl 'i:lcl-8C{l-l ('6")
¼&ctl 8C{l-l"" ll-'a{l. 'i:lzl.:8C{l-l (3) ¼&ct[ 'i:lcl-8C{l-l ('6") ~6Ul l-llC{
¼&ctl ~ctl ¼&ctl rt C>l~atl 1;!~ct6l8l~~ vt£8., l-llC{ ¼&ctl ~ctl
¼&ctl rt <>l~atl 1;!~ct6l 8.atl~ ~l~l q~ <-J._8ctctla{l °a'ctlvt£l~;
(~~) "S~ct"lll~ ~,1.llu8l~" ~G8. 8C{l-l 'lOC.l-ll GC-C{ll{({l Rt;L2.l ¼&ctl
~8l{La{l $~ct"lll~ l-ll~ Rl-lLilC-1.l :v.t&ctl otlu~ct 8~C-ll ~ nllu8L~;
"'
1.9olf) lbl'611c R63
1
"Q2~R 'clµ lbl'611c t:'1;->W"t! lbl'611c t:'1P~121
~b'; t:'t1c 1:)~111c '1-<l't? '})µic~ 'µ~~ BW 't?2tc ulb~ cTlc~c~,, (01, ti)
'.76~n. t?t: re~ '\P<;h
fell-) t:'~ )l<cBlblc~ l}1'hlc?~'B]11c 111c 't?2tc ulqn. lelhle"e,, (~01,)
'.l?'beh. 1l°t:'f0 t: lbl'611c lb~ lbl'611c 1-)lh
l.Pt: le?~ lelhle"e W91 hre~'B]11c 111c 't?2tc 111.?'bch. lelhle"e,, (?01,)
'.~)c.) lelh t:'lbl'6 c~~c lbl'611c 1}-)"@1'6
e~~c W91 ,11,c hl-)~ lbl'611c cc 1-tl-)S 't?2tc u~"lc.> lelhle"e,, (b'0"b)
'.µ3ft t: le?~ rolbelv Sleh ~lh µ3ft ~ 't?2tc "µ3ft lee,, ( 50'6)
'."@1'6 lG"elh~
"Q'>c" Jlo tc 1µ c S 1clS ~l]µ t: '\Pb ... c 1Sl9b ch. lbl11c 11-tt-\")"0~
l).Dt:'f') t: lbl'611c lb~ lbl'611c 1-)lh ··11-Jel11c 11-tlb<;lh leh. 11-tl:
"\::'11c ~"lc.> clµ:,<;lh l]h. "\::'f') t: lbl'611c lb~ lbl'611c 1-)lh ~c3~
't?2tc 11elS19bch.,, 1hl'1.")"0~ lµ:,1::'}1) l: lbl'611c lb~ lbl'611c })11-t (h0l,)
'.~e "\Pbl11c 11-tlb't? W91 hre~'G_)11c 111c 't?2tc "~e 'le-Role,, (,11,01,)
'.'le-Role µ12:J1ofc 't?2tc 11'lc-Rolc11 ( E0l,)
'.~
lc?ll'6 lG"elh~ "Q'>"l!ct:Jbn. '\PlCl-) t:'eµ1hE lµ:,1l~llµ:, 11-trc-)t-t µ~~
lbl'611c lc1Hlc 'hE~ 1.9olf) 1J61h1c-)t-t µ~~ lbl'611c lc1l-Tlc 'hE~
St_c 1}61:)~h BW C%lf) lbl'611c 1J5<;S~ · 'lbl: · re~ "\Pbl11c 11-tlb't?
Jlo"e11c 1J6lcl-)11c ~lh lµ:,~ lbl'611c 1P1Cl-) "\::'lC"Q2h~ lµ:,1lc1lµ:, 11-tl:
lc1h ~b t: (!lC lf>lc?lb~ lf{J'fc_g~ "\::'11c 1lc11µ:,
1
1-)lh 't?2tc ulb~,, ( c0ti)
'.'@1'6
~11c Jlo t: ~ l!c.>111c 11-tlbcS ~11c ~ ll°t: '11-t(SC) <;['\ lµ:,-c 1-tl-)S
w-sh~b 'rtre~'G_)11c (µ:,1-tre~) 13~ lf {J~~
1
"Q'>111f{]'fc_g~II ( l,01,)
''\!tH
'\!"Sh;.>\ lo~
XI ll!Vd] L roz-90-60 'xa '3:1,1,3:zvo lN3:WN1!3:AOD J, Vl!Vf flD ZZ-Z9I
PART IX]
'
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017
t5'&1_5-~i:l_~(e3 t1.lt.lali 1t.l<l &0'1.ll;l \l.8l<afi l-ll@<llall l-ll'c2.P-ttll,
Cl "ll <l~l8l ~~ G"llC-l(?-C{ 8<l ClCll l-ll ~l ct<ll. (0'05-~R8 i:1.c5C-t, cue'~
i:1.c5C-t, Scl t{(c[t{, :ou(sw ~~ t{(c[t{, (q(scil ~~ t{(c[~, ~(sci1.
-Q(°tJl ~~ ~C~C-l< l{).Wlc5'C-t ~@~al t{(c[t{ ~@ctafi) &0'1..l~l
\l.8l<afi ~Cll;
('l 'l 'l) "£sa4lc.t l-llC-l ~~ ~cu cl<l ~(uRc.tl-l" ~c&l £sa4lc.t l-llC-l ~~
~Cll cl<l ~(uRc.tl-l, <O'l0;
('l 'l<) "<l°a"c.tl-llcj cat:OUCl<" ~c&l &c5 cl<l"lll?l CGtrs:?l 1t.l<l <l%-e.lo{l
'o-lt-< 8<Clll-{l ~lclC-U (hltS ~rs:?t. lf-l<l ~all "ll< fcl"l.l~ci 4l°l?all
~l t.ll ~ cl it <-l8 Cl Cll "lll ?l ~c.t ct Cll ~l Cl8 1;! < Cl6lall l{C~~ Wl £
8<cil) cil-lll-l cl<l"lll?l 1;!<Cl6l ~~ 1:!(&?t ~l-QC-ll 1;!<Cl6lcj, t-1.£<~
cl<l"lll?l CGtrs:?l 1t.l<l <l°a"c.ll-llill l-llC-l ~&Cll ~Cll ~&Cll ct (;{~all
8 < Cll l-ll ~l Cl cil RB l t-1. ~ ~ l-ll C-l ~ & Cll ~ Cll ~ & Cll ct cA ~ all
~ict«l"a-c.l 1;!<Cl6lcj ~8c< l{C-et, "lll;l ctl-ll £sa4lc.t cl<l, <l%-e.l d..<l,
~U <l"a-c.la1.?l cl<l, ~80.ct cl<l ~~ G"ll8<ali t-1.l-llcl~l &ctl alill;
( 8) &0' CGtrs:?lall (srul l-ll, t-1.ll-llo<.l ii.ct ~ Wert ct <&ctl ~c.t ct
WUl;
(l>l) ~°61. (srull-ll, °t ~&a\ CGtrs:?l ~~WfLl.ct &~C-l ~c.t ~&Cll
~o<.l&l 8lc.tE-t-l.< ii.ct <4l~C-l ~c.t ct ~&Ul;
(8) ~lcll-llal ~~ R&Wl < Gl 1;!;
(l>l) C-i.8.{~"ll;
(Jl) cl£<l ~~ alJl<<?clC..fl;
. (U) cl-ll;l ~~ 8Cl;
(4) <-i.r:1.Jl~; ~~
( t9) ~o<.l < l "a-c.la\. ?l;
162-23
p-fl-ft2t)'G)r<c µMll-0 (lbhlr<c cµ1J)b ~~le) lee lb~ 1::'l<c
1-)11--t rnµ 1--t'Rt)"B)r<c lee lb~ ~r<c 1-)11--t le~~lc hyc
1
1--t'Rt)"B)r<c
lee lb~ ~r<c 1-)11--t Rlr~
1
1--t'Rt)'G)r<c lee lb~ ~r<c 1-)11--t
µ1:2)s;-yc lc'lh
1
11-)~8' µ, µ"@)llc-<tl'rc.> ~r<c 11-)~hlb 11--th'Rt)"B)r<c lr<c (Oct.)
'.~ 'Rm l6el1-tR D:''l}-)l;lMµ 1}-"µ8'})~ 1flcB ~1-)11--t (lµ,hE~
~'l? 19oij{) lbl5r<c 'Q.E~ 1-)11--t) 11--tUc'lbPoMl-)1-tr<c 1}-"clc8' lblr<c
fl, ~r<c clc8' 1!"~11--t lbblf!>l-0 ~t:: lbl5r<c lbc8' µ,pb~h 11--t'l::
1
lbc8'
cl~Jlc'l~ 1!"1:: 'lbblhlt) ~1::·
1
lbc8' µ}tlch 1}-"'l::
1
lbc8' cl~c~
11--t"l::
1
lbc)hR
1
lbc8' MR ~t::
1
lf!>hl~ 1}-"'l::
1
lbc8' 1}tY® µs;-})~
cbll'6-t 'lbc8' let\ 1-tl8'h1M lf!>'l:: ')µ,)cc 1}-"'l:: '1-tl8'h1M 'lc'l11-tt)
]µ,µ5;'})~ cbl~ ~'l? l?2"t_c 11(2.g12-01? R~b) clc8' 1-t18'h1M,, (;J1, 1,)
'."RW l}-)e11G3 11-t1c1c8'~e1w3
µ"B)!1)yc lb l5r<c ch!) µ}i\ 'µ ~R ~ c 16 ~r<c L!:c l}-)1!<,l 1f'~11-t
lcl!:ch!) )µ,µ}i\ lb lr<c 'lilWL!:c 1f'c 18'19b ch. µe)hlyc lf!>t:: lb l5r<c
lb~ lbl5r<c l-)11--t 1µ,1bc:;1h lc'h 11--t'l:: ~r<c µ}i\ Pt: "RW l]l3Mlb.9o
1f'lbc18'~ µ}i\ 8, ~l]µ Poer<c 8'"@)1r<c lbl5r<c ~l]µ .9o't:?r<c
~11--t lbc:;lh l]h ~!1) t:: 1bl51Q .. lb~ lbl5r<c. })lh tJ2'(c uc"lcDlb,;·(?1, 1,)
'.s;-)ch f)~8' 3'oc 1[)9~
( 1,) 1-t1-)8'-12'Q. 1}-";J E 1--tl-)8' 'pt: R~ l-)elr<c 11-tlbb8''h l9h1c'lh.yc
~e })~8' Uc'lc18'1l<c-1cb-t ch lf!>8, tJ2t_c 118'1Ch 1c'>l1-t13R18',, (6'1, 1,)
'.6'1,0c
1
1--t'Rt)'G)r<c lee lb~ ~r<c 1-)11--t
le'@~lc hyc tJ2"t_c 111--t'Rt)'G)r<c lee lb~ ~r<c l-)11--t k:'@~lc hyc" ( 51, 1,)
'.~e lb~ ~r<c l-)11--t le'@~l~ hyc ~blr<c 11-tlbtJ 1[)9~ 1--t'Rt)"B)r<c
lee lb~ ~r<c l-)11--t le~~lc hyc tJ2"t_c "~e le~~lc hyc" (ht. t.)
0
"@llc'llc )c~~lc hyc lc})r<c t_c )c~~lc hyc. 8'~3 })~8' 2;ll)t)
11--t( 61) 1)'6 ( 8') 1,?)-<1.-12'Q. '~11--t l!'cµ~ lf!>hRt)'G)r<c lr<c -·1~2:q~h~
XI lWd] l rnz;-90-60 'X3 '3ll3ZVD lN3JAJN1!3AOD lV1IVfDD PZ-Z9I
"l!)'\,
noµ1cJ1c.fc
'\!"hOO c '\O'R
~Z>Z9I
·"@~c µ}t~c;l ch l?lWe.) S:S~H6-t
lbt: ~g ~}J~ '1)61-tS:S~ 'c1Dl6(.!)S:S lbl'6ltc ch ~le TehR ''l:'lJc
1D1nltc 'l:'1Pcl6 1Pt: )2lltc 11-tlbc~ &~~ ''l:''Q:<clf lS:SB)ltc hlhµ
l.9olf1) 'l:'ltc "@~c µ}t~S{ ch clWe.J S:S~ll'6-t 91.? l1Dt: ~llc) '~g
l6~lltc l?t: clS:ScR ~le lbl'6ltc ch ~le Tel-tR '11-tnf')"]-r: l1D1?7S:S
91.? l1D~t). t: lbl'6ltc hlhµ ll--))2lltc 11-tlbhl_R 'l:'ht: ''l:'c1Dl6(.!)S:S
S:SB)ltc 'l:'ltc cfDl6(.!)S:S Rll-f\
1
"@~c µ}t~c;l ch ~le Tel-tR 'l:'c1Dl6(.!)8' (c)
·"@8'76 1J""tD-° ~lfµ 'Q:<clf lS:SB)ltc 1,
l1D"V)9~ hR~B)ltc lltc '°l:'12:c~m l?t: Rllc1.9o µ~~ 'l:'1µ10-
'clS:ScR 'µ1ch~ 'Q:<clflS:SB)ltc lbt: ~g c~l.9o clS:ScR "V)9~ £ l-t)-)l;s (1,)
'"@llc1lc Falb~ 71-)"@lh~ "V)9~ 'Q:<c9lblc"l(lo 1}-<'hR~"B)ltc lltc
1
'Q:<clf lS:S13)ltc
71-)"@lh~ "V)9~ £OOc 'rtR~B)ltc lc)2 µ:B)bR-)t"t µ7?;.9ofc f-i~h
:'Q:<clf lS:SB)ltc l1D!cb 91,? l.9oij1) lbt: "@leµ~~ t:l0-(Jo)
'l:'ltc 'l?1Dl6(.!)S:S l61}<'33h lc)2 ~le (61)
'l?1Dl6~S:S l-0Rl1D lc)2 R.9olc (re)
'l?1Dl6(.!)S:S µs:sR")-r: lc:)2 1'2.9olc (h)
'l?1Dl6~S:S _S:S"B)ltc lc)2 ~le (le)
'c 1Dl6~!:l R 1"}{1. l C 12 ~ le ( 7-f\)
'c1Dl6't.!JS:S /c1D~6l!JS:S rcr1c /c1Dl6~S:S l'Mh ice ~le (s:s)
-="@91(1o lb h1J-° 12:c lf lS:SB)ltc
11D!Cb l1D'@1}<'
1
1)6lhl1Dc~l.9o '~lh 'Q:<cf-i~ l1DhR~B)ltc lltc '~lS:ScR
2l:>'\9l:>
c 1acin.
-~l'6 1'6ltc Jot: ~ °Qc.)lltc 11-tlbcS:S 1'6ltc &
l!°ht: 1hl[tR~{3)ltc t:
1
1}-°l!_cl!cn. ~16 °l:'rtc @-1)16 11-)~S:S µ~ll'Mlm
LI0Z-90-60 'xa '3:llt!ZVD lN3JAJN'8:t!AOD l\"8:VfDD
·;'tc'l1-t~
• ~ '\}" ~ ~ W13)1'c
-~~1G13)1'c
1'\D'IJ)9~
. E 1-t le ~13)1'c 11'c
[ XI l'8:Vd
162-26
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017
[PART IX
~t.fiat <&l~, ~l ~m.R<-ll-l &6Cfl ctl-l~ l-lmc-fi ~~cu ctl-l~
W\-l Cll l-lL ~l cl ct c[l ~ nl Cll 1-l ~ ~ l 8 il ~ ~ ct c[l ~ < °tl. 0-l °151. c{l
~L8il.
(<) <l~ cl<L ~(u8l~, '\.Uctlatl ctlu-lll-lL ~2.l ctctl c>ll°151. &t> <l°ls'<-l
cl<L ~(u8l~~ ~l ~(uR<-ll-l &6Ul lli"LlClll-lL ~~Cll ~l"Llctll-lL
~Lclc-fi ~nl Cll"Ll~ ~L8il ~~ ctc:D. ~<°tl u-t°151.cfi ~L8il.
(3) 8Ll{~lat<, "LU0 .. ~~ ~v: Rrl:t:e .. 8~ .ct~ ~l<(ti ~~ ctctl Rci?Lt;U.~
~t.fiat <&l~, '\.Uctla{l ~nl, '\.Uctlatl ctlu-lll-lL ~2.l ctctl c>ll°151. Slt>
~fu8L ~~ lli'lfi ~l8 il.
('lS') ~l 8(-i.l-ll-li Jlil ct l-l°ls'~< ~2.l ctl-l eJcti, ~'-fie.;_ ~nlm.8L~i>l,
c>D.°151. Blt> <l~ cl<l ~m.8l~~ l-lcrtc-fi ~nl Cll"Ll<cfi cileil a1.Q.
~ ~ Cll ct l-l ~ lli 1-l Cll l-li ~l cl c-fi ~ < °tl. 0-l °151. Cl c[l °tl tJ il atQ..
S. (9.) ~l ~(uR<-ll-la{l °tl.Jlctlt>~~ 0-llt.l ~LCZll ~Cllc.l, 8/42.l l-llC-i. ~~~ cl.!Latl
~~ ~Cll cl<l ¼m.R<-ll-l &6Ul. Rl-ll~C-i.l ¼m.8l~~~/ ~<8l<, ~lU.BL~~.;i.,
~l_i!i
8LC3~c.;_a{l ~C-lll-ll;U.~ ¼lt.ll~, °151.&<atll-llill, R(I~ 8~ ctcfi tl"!?\;iil>ii
~L<rtl~ ¼lllat <&l~, ¼L ¼m.R<-ll-latL &<:!~ l-lL~, iD.J<-l zn~
~fu8l~~ ct~S ~m.~ct 82.ll t9. ~lU.!il~~
ct il~ ~ru.~ ct
-Qcl-8C-i.l-l (9.) &oCfl u-t<?L< 1-lLSC-ll °151.&<atll-lll-{L R(I~ 8~c-fi
~l<rtl~ ~\llat <&l~,-
(8) Ble cilJ<-l ¼m.8L~ ¼L ¼m.R<-ll-l &oCfl ~8l-l u-t&L< 1-lts,
rc-ll~ ct~i>l, ~£<~ ¼m.Rc.ll-lill ~m.~ct 82.ll 'Y.l-ll~,
s/42.l cl<Latl <?~l-lct ¼m.8l~a{l °151.l;l &6Cfl, s/42.l l-llC-l ~~
ilctl cl<L ¼m.R<-ll-l &6Ul 1-ll;l ~8l-l 0-l<?l< 1-llSCU °tlt>il;
(W) iD.Jc.l ¼(B_8L~i>l 8/42.l l-llC-l ¼~ ~Cll cl< l ¼(B_Lotc.ll-l &6Cfl
. Blt> (qt:lc.lct~ 81-l< Blt> 8lc.lctl&l ~l~ 8~ ~2.l, rc-ll~ ¼l
PART IX ] GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-27
<J{(uR~l-l ~6<fl<Tll 2.UJ~ <J{(u8l~~ ct °Is' (cl:t:l~Cl~ G"\..I.~
&t5'"\..l.~l 8ltlctl61_ iL~ 8~QL °l?lt5'~ at~ .
(3) ~ i (-{lJJ "\..I.Scj &\.~ ~i, <J{l <J{(uR~l-l ~6 (fl Rl-ll~k --i.l 8lt5'
<J{(u5[~~ 8~(-{l . BltS ~8 l-lc-0 ~'c.ll~~ll: <J{"t.tlc--i. <J{;i. $~ct"\..l.lU
l-ll~a{l 8lt5' 5ltlctl61_, 5"4~ l-llC--i. <J.l;i_ ~Cll d.~l <J.l(D_fat~l-l ~6 <fl
Rl-ll~C-U <J{(u8l~ Ul-lal 8~<:{L "l?ltS~ at~.
"Y.B~~l 3
· cl~ &,cu <;{~ Cl~C-1. B~Cll C>llC>lci.
('l) <J{l <J{(ufat~l-l<Tll ~(j<!{L l-ll~, "1J~Cl&" ~ ilC>,£ \!2.UJll-ll a{lil_a{l
C>ll u{ctlati Ul-ll clil W ~ ~ -
(8) 8lt5' C<-ll&<l 1,,l~l 8.1:.lta{l \!Jllci. f,~ll{~lat <J.lq°ls';i_ u{f,0
5 ~ Cll l-ll <J{l C{ ctl <;{ 2J.. Cll 8 ~ Cll oj 8 CJ.j,_ C--i. 8 ~ Cll l-ll <J{l Cl ctl
cl<-tl~l, ctu{{lc-0, ct~rclRi.t~, (qfatl-lct, C--i.lt5'Ucm, Cttl~,
CtllSl"\..I.~ <J{2J..Cll rol5lC--i. ~Cll l-llC-l <J.l2J..Cll ~Cll <J.l2J..Cll ct
u{;i_<Ti.l ctl-lll-l ~~"\..l.atl 1:i~Cl6l;
(W) \:J.'c.lla{l -Y.Jllci. E,~(i:t~lat &\.ct 5 at c§'l~ ctQL, <J.lq°ls';i_ u{f,0
~ Cll ){<fl Cl QL;
(J l) <J.l q °Is' Ri Cll ~ 8 ~ Cll l-ll <J{l Cl c{l <J{ 2J._ Cll 8 ~ Cll oj 8 CJ.j,_ (-{ 8 ~ Cll l-ll
<J.ll ct ct1. <J.l oj ~ Rl 'l -l-li lalrl ~ 8 ~ c-0 \! 9, (ct. ¼l; <J.l ;i.
(U) <J.lojtiRl ~-l-ll C3c-c1U<J.L \!l-ll~a{l l-llC--i.<Tll 1J~Cl6l <J{2J..Cll
~Cllatl 1J~Cl6l ct~8 Jl~lClll-ll <J.llctctl. \!9,c-ct.¼l.
(5) <J{ojttRl 3-l-li Rrl~ 5~c..{l \!9,c-ct.¼l <J{2J..cu &.ctsicts;i.;
<J.l2J.. Cll
·µ},)]},)
1'1:li':!i })~'):)
~l<!: 1'1:l~ '@e
'lf 13l<l1l:i~
l}oli': l2 l}oi': h
19'1:li':n. l&~
"'
"'@9~
l9chl ~e t: tc~17-> 'k-lhlce rnµ '@9~ l9c8 1-)~b "\:'1'c '@9~
l?°t? t:lJ l?t: eln rrtlbblc9 ~e 'Q-)lt't1Dll'c ~l]µ lee lb~
"\:'1'c })ll-t µ)c.9ofc '{3 l1Dl82 rc1)'J hb 11-t~b lb.J2 e11ic 11-t1bc8
c~l9o {lhl1ic l).DD_al-tl})h) ~})~Brn lcl'!l cl8crc "\:'1'c tc-lc-)H.
n-){8 1J51D V)9~ hb l-t'l-)8 'ch l9bch. ~lccµ11ic l-tl}tµ )).1,1::'1'0
t: lb1'61ic lb~ lb1'61ic 1-)ll-t '11DRlb~ 19bch. 11DE13 µ.gfc?})~'\.?~11ic
l1DZ1l-t 1c1lchB blDll-t
1
"\:'1Jc 1D1}11ic 1:'~Blblc~ ~( c) l-t})8-12'b, · ( 1,)
"'@B~ 191a1c ~l]µ l9bch. rc~'Qc 11D1Jb-19bch. lbt: R~ 8b
c3 1!°1ce 11Dl9bch. &, 'l:'l9bch. ~~ 11D1bl9bch. 8b 1b1'61ic t_) (1,t)
"\:'1'c '.'@9~
191a1c ~l]µ l9bch. l'MH 11D1Jb-19bch. lb11ic 'l:'19bch. µ.gR~
lV)lbl9bch. hb ~ ('._) lbt: R~ l?'bch. l'MH l?'bch. 8tc 1!°11-t&, (8)
-:'@9~ 1f>c8
~l<!: ~ra~ 1J51D t:lJ ~~~ l]l3l-0lb.9o ~lee ~ch 19bch. ~~ 1b1'61ic µ.gRrc
"'@81?i l]:8 &l)~ S'b~S'bt?
'1Pllalc ~l]µ l9bch. l).Dlb~ l~h '~µ> ~l]µ l9bch. )µ>}))rt (l<l)
lb 1'61ic
'.1Pl1alc ~l]µ 19bch. 1).1>})11-t )ah '~lD ~l]µ 19bch. 11Dlb~ (8)
-'1)6ll-t11Dc~l9o '{lhl1ic "\:'D_al-t)})tt) ~})~~18
'cl8crc 'l:'1Jc ).Dl)ln l:'ll'c91b1c~ ~(c) "\:'1'c (1,) 'Q-t1-)8-12'b, (£)
"'0µi '@b11ic 11-tlblalc ~l]µ 19bch. 1).Dlb~ 1b1'61ic 19bch. 1).1>})11-t
'."\:'S'b ~ S'b "\2 1b1'61ic 1l'c 1::)bn. '\Pb 11ic 11-t lb c n
1'6ls> lcl'!l llDl-tt: 'l?t: ~8 c~l9o crncrc {in11ic "\:'D_a1-t11-J1v
~B~B18 'l?t: R~ 1-)"@18~ ~l]µ 1DS'ftH.trc c~l9o
11-t&, V)S'ftlµ.rc 8~1~ B'l? 1b1'6n c18crc ~le 'cl8crc '?L>~ (l<l)
XI ,U.I\fd] l Ioz:-90-60 'xa '3:.L13:ZVD .1N3:WNll3:AOD .1\fl.l\ffflD
-~
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8Z-Z9I
PART IX] GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-29
(~) 8l<{l -Q~0.2.ll-l, c?ltS t"\.(ls sl~c{, l-UG~ ~~G (tlll-lla<.l ~ct
-Q~c{ <i~Es ~Ul\H.l<il) ~c?c-0. 5tt1. ¼~ (cll{loi.<{l({oi. l-ll~oi.l
G0tlt5'oi. C>tUl<i~loi.l 1;!?Cl6l 'll?oiJ. ?l%-4 cl~, 8l8~C--la{l ~C-lll-ll;l
'll?W, tl?8l? °61.&? 8~ ctc:U <il~WW ¼l{C{l{l ¼Lcl ct ~ct cAcU.
°l?ltS~.
(3) tl?8l?, 8l8~C{a{l ~C-lll-l~U~ ¼lt.ll~, °61.&?oi.ll-lliUl, l-llC-l ¼i?-lcU
~Cll ¼&Cll ct (>{~oi.l 1;!?Cl6l~i.l C{JL ra:t(tt:e 8~ ~l8~, ~oi.l 'll~otl
cl~, ¼lCll l-llC{ ¼&Cll ~Cll ¼&Cll ct 0{~ 8.oi.l? 11.l?l (q'll~<i
<{l°I? (reverse charge)~ ¼l'c.ll~ ~?CU "l?ltSil ¼~ ¼l ¼filra:t2-tl.laO.
<il{ll{ °tl.JLCLltS~, ¼LCU 1;!?Cl6l 8.oi.l?~, °61.0 Es ct ¼lCll l-llC-l
¼&Cll ~Cll ¼&Cll ct (>{~oi.l 1;!?Cl6loi.l t{(>{t.ll-ll cl~ ~?Cll l-l.Le
°ls'CllC>tcl~ CGll&ct ~2-l ct ~ct, C{lJJ 'llS~.
(o') ?~t"G? &~C-l oi. ~2-l ctCll 1;!??-6l8l? 11.l~l, ?~t"G? &~C{ CGll&ct~,
cl? l "Lll ?l l-ll C -l ¼ & Cll ~ Cll ¼ & Cll ct 0{ ~ 1{? l 'lll S Cll oi.l t{ 0{ \:.I. l-ll
~? ClloiJ. ~ l %-4 cl~, ¼lc:U CGll&ct 11.l ?l 1;i? CL6l 8.oi.l? <i ~Es (cl 'll ~<i
<{l°I? (reverse charge)~ ¼l'c.ll~ ~?CU °tltS~ ¼~ ¼l ¼filra:t2-tl{o{l
<il-lll-l °tl.JLClltS~, ¼LCU 1;i?Cl6l ~oi.l?~, °61.0 Es ct ¼lCll l-llC-l
¼&Cll ~Cll ¼&Cll ct (>{~oi.l 1;!?Cl6loi.l t{(>{t.ll-ll cl~ ~?Cll l-Ue
°ls'Cll 0-lcl? CGll&ct ~2-l ct ~ct, C{lJJ "45 ~-
(4.) tl?8l?, 8LG~C{o{l ~C-lll-l~U~ ¼l'c.ll~, °61.&?oi.ll-llW, ~Clloi.l
1;i?Cl6loi.l CLJL ra:tt£"te 8~ ~L8il, ~oi.l ¼l<i??l%-4 1;!?Cl6l 'll?oiJ.
cl~, °tl ¼lc:U ~Cll tS0&~(;l5 Bll-l~ ~"4~c? 11.l?l 1{~ "4lSClll-ll
¼lclC-l ~2-l, ctl ctl-loi.l 11.l?l <-l8CLCU °tltSil. ¼~ ¼l ¼filra:t2-tl-lo{l
<il-lll-l °l?lJLCLltS~, ¼lCll t5c}5-~(;l5 81.l-l~ ~"4~c?~, °61.0 Es ct
¼l cU ~ Clloi.l 1;i? Cloloi.l t{(>{ 'c.ll-ll cl~ ~? Cll l-l.Le °ls'Cll 0-lcl? CGll&ct
~2-l ct ~ct, C{lJJ 'llS~:
'll~<j t5c}5-~(;l5 Bll-l~· ~L{~G?, cl?l'lll?l ·yI~ll-ll \J..cel8{
~-Q c?l°ls'? at ~2-l, ~l~ cl?l'lll?l \J..E~ll-ll 81.tS'll~l &<j l-ll~ ¼lCll
162-30 GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 [ PART IX
cS C1.~ful.8 81. l-l :d ~ l.(~ c < 1 -y_(ci_ful.(u c<:l 8 < c-0_ 81. cS C<.ll&ct, q ~
(l{<CU l-ll~ °ls'CUC>l£l< JL~llit:
Cl~ l-l l, cS C1.5-~ fut 8 81. l-l :d ~ l.l ~ c < , q < l l.l l ?l "Y. E.!l l l-lL "Y. ("C.{ 8:l
~-Q el°ls'< oi. ~~ :o{~ ~£<~ "Y.E.~ll-lL ctoi.l 81.cS -y.(ci.ful.(u l.l~l oi.
~~, (t.l.l~ :o{LCll c5'C1.5-~ful.8 81.l-l:d ~l.l~c~, q~ (l{<Clloi.l &1 l-ll~
q < l l.ll ?l "Y. E. ~ l l-lL 81. cS C<.l.L&ct a{l ful. l-l Ql 8 8 < c8. °1?l cS it :o{ ~ :o{l ell
C<.ll&ct q~ (l{<Cll l-ll~ °ls'CllC>l£l< ::>L~Llit.
C\.O. ('l) :o{l :o{(uful.~l-ll-ll fcl$~oti ::>Li{ ct l-l°ls'~< ~~ ctl-l ~ctl, l.l~l 8C{l-l 'llctlcte-cl~L
~-a{l 'llcl-8C{l-ll. (3) :o{~ (~)a{l °l?l::>LctlcS~~ :o{'t.(loi. <~~' c,uC>Lct.
:o{::>LLGoi.l aU~lLBl~ ct"t:ll-ll ci>oj ~8£< cat~Cl< l.l<-ll~ C-1.lvt ~llt~L
8<ctL Cl~ «1 oi. ~~ ctcfi <~cc< 2-l~C..fi C<.ll&rt, ¼ct (.l-l<Cll"lll?l
cl.<l~ <>l£C1., 6<LClClll-lL :o{Lq ctctl l.l~l-
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~ 't.(l Cl t.ll fl ~ l8 it.
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rl.l flw 0c.l ct rl.l itw, 0)_i.tlill ~ Cl&Cj 0c.l, ct rl.l flw Jl~ll~.
(~) ':!~Cl6l8l~ 8~C-ll CllG<-l~oil ':!~Cl6loil @ffill-ll, ':!~Cl6Latl ~l-lc.l-
(8) ct ~l-l~ ':!~Cl& :UUUll>l"Lll?l ~c.l, ctl CllG<-l~ 8Lcil ~ll.2.lla{l ctlfll>l;
~&Cll
(l>l) vfi°6'L cti.tli.t @ruLi.tl, ctLG<-t~a{l <-;!8ct~Ga{l ctLflw.
(ll) "llcl-8({}{ (~) ~llCll U.cl-8C{l-l (3.) .. ~&Cll .ilcl-8({}{ (~)a{l °tlJLClle:UU
&6Ul ':!~Cl6Latl ~l-lc.l oi55i 8~Cll'1 iLfsc.l oi 0c.l, ~l~ ':!~Cl6latl ~l-lc.l-
(8) ljE.ctl 1..l?l8 $l5C{ 8~Cll'1 ~c.l, ~l~ ct.Cll @ru.Li.tl, ~ rl.Lfll>l ~LS
1..l?l8 $l5C-l 8~Clll-ll ~Lcl ct ctlfll>l; ~llCll
(l>l) vfi°6'L 81.e @ruLi.tl, ~ ctlflt>l a~ (.l{~Clll-ll ~LCZU ~c.l ct ctlfll>l.
(S) 81.e ~q<>i(a{l rclc-Hwct ~8ct~rr l-ll~, a.tl°6', rclc-i.C>t-~ ~&Cll ~au ~~-Q
':!~Cl6loil l{C--2.ll-ll llrl.l Clt.ll~l~ tt(>{Ltlrl. ~c.l ctcC-ll \l.l-ll~ll-ll ':!~Cl6Latl ~l-lc.l,
':!~Cl6l8l~ ~ LCll l{C--2.ll-ll ~ ctlflW Clt.ll~ ilUlcl, ct ctlfll>l JL~ll~. •
' \
..
PART IX]
l{LC-1. ~2..1.Cll
~ c[[a1.l
';! ~ Clolai.l
~C>lUl{[
q ~lai.l t ~l{[
$~~l~ C>llulct.
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-37
'UL 8(--ll-l 'l ~ ¼ &CU 8(--ll-l 'l3 l-li JL){ ct l-l°IS'a:( ~c.l ctl-l t9rti, l-ll({ ¼&CU
" ~· ~
~ ctlo1.l 1;i( ct6lo1.l ¼ &ctl ct 0{~o1.l ~0-ll:.ll-li cl(lo1.l c(l-ll $($l( ~c.l, c-c-ll~
1;i ( ct6lotl ~l-lc.l, cr{l ~cr{l ilct ot&&l 8 ( CU °tleil.:-
(8) cl (l o1.l c ( l-ll $( $l ( 8( ctll-ll ¼l cl ct "Ll&C--ll l-llC--l ¼& ctl ~ ctl ¼& cu
ct u{moti 1;i( ct6l "I{~ "LllSctll-ll ¼l~ ~c.l, ctctl Gsrull-ll,-
('l) cl(lo1.l c(l-ll $($l( 8(ctll-ll ¼Lcl . c-c-ll( "Llill ct l-ll~oj
Ctt(Lciaj 8Lil ¼ l"Llctll-ll ¼Laj ~c.l ¼~ <:!8ctl;(l "Lll;l
i{ Ul. cl C -fl ~ c.l, c-c-ll ~ 1;i ( ~ 6 l otl ~ l-l c.l, <:! 8 Cl l; (l l-l (rc.u cr{l rtl i).1>{
¼&cu Ctt(lciaj 8Lcil ¼L·t..c.Ucr{l rtli1.1Jl; 0{1-llill °I? ct&Cj ~c.l,
ct rtlill.>l Jll;Llil; ¼&ctl
(~) cl(lo1.l c(l-ll $($l( 8(ctll-ll ¼Lcl ct "Ll&C--ll Ctt(lciaj 8Lil
¼ l "Ll Cll l-ll ¼l aj ~ c.l, "Ll ~ cj cl ( l o1.l c ( l-ll $ ( $ l ( 8 ( ctl l-ll
¼Lcl c-c-ll( "Llill <;!8ctl;(l l{CJlqc-fl ~c.l, c-c-ll~ 1;i(Cl6lotl ~l-lc.l,
Ctt(Lciaj 8Lcil ¼l12.Ucr{l rtlill.>l J ll;llil; ¼&ctl
( 3 ) cl ( l o1.l c ~ l-ll $ ( $l ( 8 ( ctl l-ll ¼l cl ct "Ll&C--ll <:!8 ctl;(l i:lm. etc-fl
~c.l, "Ll~cj ct l-ll~aj Ctt(Lciaj cl(lo1.l c(l-ll $($l( 8(ctll-ll
¼Lcl c-c-ll( "Llill 8Lil ¼l"Llctll-ll ¼Laj ~c.l, c-c-ll~ 1;i(ct6lotl
~l-lc.l, <:!8 ctl;(l l-l<.rc.U cr{l rtl i1_ 1->l J ll;Llil;
(1.>l) cl(lo1.l c(l-ll $<$l( 8(ctll-ll ¼Lcl rell< "Llill l-lLC--l ¼&ctl ~Cll
¼&ctl ct 0lm "\{(l "LllSctll-ll ¼lcc.tl ~c.l ctctl Gsrull-ll,-
('l) cl(lo1.l c<l-ll $($l< 8(ctll-ll ¼Lcl rell< "Llill <:!8ctl;(l
i:lm.clc-fl· ~c.t; "Ll~cj cl(lo1.l c(l-ll $($l( 8<Clll-li ¼Lcl ct
"Ll&C--ll Ctt(lciaj 8Lcil ¼l"Llctll-ll ¼Laj ~c.l, c-c-ll~ 1;i(ct6lotl
~ l-lc.l, <:!8ctl;(l l-l<.rc.tlcr{l rtl itl.>l JLl;LLil; ¼&ctl
( ~) cl ( lo1.l c (l-ll $( $l ( 8( ctll-ll ¼l cl ct "Ll&C--ll Ctt ( lciaj 8Lil
¼l"Llctll-ll ¼laj ~c.l ¼~ <:!8ctl;(l i:lm.clc-fl ~c.l, retl~
1;i ( ct 6 l otl ~ l-l c.l, <:! 8 ct l; (l i:l Ul. Cc.ll cr{l <i.l i)_ 1->l ¼ & :ll Ctt ( lci 2:!
8lcil ~l"l..c.llo{l rtlill.>l, 0{1-llill °I? ct&Cj ~c.l ct rtlill.>l Jll;Llil;
~&ctl
162-38
GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 .
[ PART IX
(3 ) cl <l crtl £ < l-ll $< $l < 8 < ql l-ll :Wl cl ~l < "UJ.9l. C!l < lc1. tj 8l cil.
:Wl\.l ql l-ll :Wl caj g c.l \.ll;l cl< l crtl £ < l-ll $ < $l < 8 < ql l-ll :Wl cl
ct \.l&C-ll <:!8ql;Q l{Cflqc-{l &lc.L, ~l~ ':i<qolotl. Kl-lc.l,
C!t<lci.~ 8Lcil. :Wll.c.lla{l ctl~W JLL;Llil :
\.l~cj <:!8ql;Q l-lv-e . .ua{l. ctl~W, :Wlc(l (<8l-l) cl<lcrtl £<l-ll $<$l< &c.Lla{l.
ctl~\>-1.ill 8ll-l8l°6'cr1.l <U< (E,q~ Ltf.9l. 0{8 Wlctll-ll °ls'l-ll 8<qll-ll :WlcU &lc.L, ctl
W8 Wlctll-ll (<8l-l) °6'l-ll 8c.Lla{l. ctl~W Jlt;llil.
~,.rtil.B~l;l.- :Wl 8(-ll-lcrll &cj l-llZ, "<:!8ql;Q l{(~.ua{l ctl~\>-1." ~. ':!<q6l8l<cr1.l
~ . ' . . . .
f&~lvlcr1.l iuLtSll-ll °6 ctl~\H. <:!8qt;Qa{l. atl'c.l 8~qll-ll :WlcU &lc.L ct ctl~W :w&ql
o? ctl ~ lH. ct crtl W8 \>-1.l ctl l-ll ( ~ 8 l-l) °6'l-ll 8 < ql l-ll :Wl c(l &l c.l ct ctl ~ \>-1., ~ l-ll ill o?
q&Cj ~c.l, ct ctl ~\>-1. Jll;llil.
'l\.l.. (9..) l-llC-l :w&ql ~ql :w&ql ct u{~cr1.l ':!<qoloj l-lC-e.t, ':!~q6L8l~ :w~ q~r\.l.l?I.
':!~q6)_ \J..l"\..<l 8<cr1.l< ~u{(uct_ cr1. &lc.L :W~ [sl{ct_ °6' ':!<qol l-llZ ~8l-ll?l :Wcl°6' 'l~Cloloj
i,_c~ ((&1-1.r1.) .
~c.l, ~l~ ~£~~ l-ll(-{ :w&ql ~ql :w&ql ct u{~cr1.l ':!~qol l-llZ \>-1.~\>-I.~ <l8clc-U
:w&ql <l8Clql\.U?l o? (?;l{ct_ &lc.L, ct (?;l{ct_cr{l 0qsiqsoj l-lC-el ~&it.
( <) ':! < q6lcr1.l l-lC-ell-ll-
(8) :Wl :w(uralc.Ll-l, Sc4c.L l-llC-l :W~ ~ql cl<l :w(uralc.Ll-l ct&l l-llC{ :W~
~Cll cl~l (<l°ls'c.li~ qCJ1.ct< :Wl\.lCll) u{lu{ct :w(uralc.Ll-l 0_qlc.Lcr1.l,
ct,~l-l~ :Wl-LC-ll-ll &tci ctcil &e 8lc.l£l &6Cfl C{qll{l :WlclC-ll &e
cl<l, ~C--8, G\.l8<, ~ :W~ w:4 (<-tl06~) ':!~q6l8l< ~l<l :WC-lJlill
q~c-t 8<<:lll-ll :WLCZJ.l ~c.L ctl ctotl;
(\>-1.) :Wlql ';!<q6lcr1.l ~vl'c.ll-ll ':!<q6l8l< <l8qql l-llZ °6'qlvl£l< ~c.l,
\.l ~ cj °6 < 8l-l ':! ~ qc5l 1:J..l "l<l 8 <crtl < ~l <l <l8 q qll-ll :Wl clc-t ~c.l ct c(l
&e <8l-l :w~ l-ll(-{ :w&ql ~ql :w&ql ct u{~ l-llZ <l8clc-U :w&ql
<l8 q Cll \.ll ?l W ~\>-1. < [5 l-lctl-ll ctotl ~l-ll cl~L &c.li cr1. &lc.L, cil ctotl;
(Jl) ';!<qcSl 1:J..l"l<l 8<cr1.l< '-ll~ill ';!<q6l8l~ <-ll°I? 8~C-ll 8Ll{~lcr1. :W~
l-LLC-l C!t<qlcrll (~[?;Jl) \>-1.:4 ~(&ct.all :Wloj"'t:lLJl8 \>-1.:4.otL, l-llC-l :W&ql
~qlcr1.l ';!<q6Lcr1.l (qct_~t;lcr1.l ~l-l~ :w&ql ct \.l&C-ll , l-llC-l ol&ql
PART IX] GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-39
il cu ~& q_l ct v{~atl 1:! ~ q_6latl ivl l:.liti 1;! ~ q_6l8l ~ 8 ~C-ll BltS 8lit
l-ll2 <-1.L<>l (q_~c1.) s~c-0 BltS ~Bitail;
(t.l) BltS 1:!~q_5l itl2atl BltS ~q"6'a{l rclc--irvlct. ~sq_~a itl2atl
C<{l"6'a{l(~8l-l) ~i?J.q_l rclc--irvlct. ~ ~i?J.q_l lsail; ~~
(<-l) £5c,y. ~~8l~ ~~ ~l°ot.l ~~8l~ -y_fl \.USC-{ ~v{Rlsl (~<?L2.lsl)
Rl q_L 2.l a{l @ it ct. ~L ~ ill l:.il t-is CJtL 2l c-fl ~ v{Risl ail.
~itlQ~l 8~q_l. °tltS~.
~trtil.B~~L.- ~L -QGL-8C1.itatl &<j itl2, ~wRlsla{l ~Bititi, ~wRlsl "Y.L"l<l B~atl~
1:!~q_6l8l~atl 1:!~q_6latl l-j_C~ail ~itlcl~l 8~CU °1?1.tS~.
(3) -y~q_6latl l-j_C~itl-
( 8) ~l q_l 1:! ~ q_6latl ivl t.litl Bl<il ~l-QC1.l Q-l ~ lci2.llitl 2.UJ2.l flct aUl:.l
8 fl 02.l, rtL 1:! ~ q_5l ~l\.lct.l \.l&C-ll ~& q_l ct q_1J-l.ct ~l \.I. q_l itl
~lQC{l BltS q_(J1_ct_~ail; ~~
(1J-1.) ( 'l) ~l CU 1:! ~ q_5l ~l \.lctl q_l>{ct ~i?J.q_l ct \.l&C-ll 8 ~ (-{ BltS
8~l~a{l vUC-flitL ~Lq q_CJlct_~ ats&l 8~q_litl ~Lcaj 02.l ~~ 1J-l.l~
Bfl~ ct ivl(uct. C?-l~lct2.ll ~l~ i8CJtl2lCj 02.l; rtL ~~
(~) -y~q_6l8l~ 8l<il. ~LD.C-tl EMLQ"6'atl ~ ll:.ll~ q_(J1_ct_~atl 8l~~
itutC-l tSat"':iG q~L ~ll\J.l, -y~q_6l "Y.l"l<l 8~atl~ ~l~l GC1.Glq_q_litl
~lc[l 02.l; rtL
-y~q_6l l-U8C1.q_litl ~lC<V. 02.l ct \.I.~ ~l"Llq_litl ~lQC-ll
BltS q_(Jlct_~ail ~l{lQ~l &~ at@.
( '6 ) itlC-l ~i?J.q_l ilq_l ~i?J.q_l C>l~atl -y~q_6loj l-j_C~, QGL-8C1.it ('l) &6Cfl ats&l
8~ ~l8l2.l ctit at 02.l c-2.ll~, ct 6~lq_q_ll-ll ~lq ctcfi flct ats&l B~q °tltS~;
N) D.a-sc-tit ('l) ~i?J.q_l D.Gl-8C-lit ('ll')itl Jll{ ct l-l"6'~~ 02.l ctit t9ct.L,
8lG~c1.a{l Q{C-llit~l~ ~ll:.ll~ ~~8l~ "6'L&~ 8~ ctq_l -y~q_6loj l-j_C~, 6~lq_q_litl
~Lq ctcfl ~ct ats&l B~q °tltS~.
~"Ll'lilB~~l.- ~l ~(uloi.2.ll-latl &cj, itl2,-
(8) C<{l&rl.~ "ivl(uct. C<{l&rl.~" 0q_loj Jl(;ll~, °tl-
·"@~~ u:,cs 11-t;1o 11-t(l_9b1µn{\ ),1116 fa1.11ou:,) c;lo~ '28~ s~~~~~
ll-o~m U:,llfc '1-tS:ic ~c31-t 1:'lfc "@16 cl3S:i~ ~11-t lb~ ),1))6 1f>lc(2 '2h.l-o~ )})[2lrfc
11-tlbcS:i ?<,lrc chD lf'"c: 'RW "t2lc~ 1!"lbchlb-lb1'6lfc RW l_Pbllfc 11-tlbchlb
·1!-'m ~1fc
~11-t t:Jlcn. lr"c: lb't6lfc ;lo)S:s1-trn ll-o1811 ll-o"c: & ~ 12'bch. ~~ l!"~M t: lb't6lfc
1µ l'2C "\!c 1f' ~ 11-t
11:l"\i) )(\111; lb~ lb't6lfc })11-t 1:'t: '1:>l9c l-olnlfc 1:'1J.2'k.fc~ 1:'lfc i.pcl6 l?"c: (2llfc 11-tlbcS:i
ice 2n.1Dli &1)~ 1:'lfc e1lfc 11-tlbblc9 11-t;J~ 1-tl--)S '~m 1P@l6 c~~c s;~3 ( 1,) ·s 1,
1,lll?i ice 2n.1D~
h 121c~n.
""@ll21lc ft,lbW 1!1cµ~lc:> µ13)1')'fc·
'1!1cµ~m l?"c: RW 1f lS13Jl1'l"@'eJ 1e11-tst_c 1b1'6lfc 1µs1acµ12J 1e11-tst_c
lb't6lfc ~'%('._c k.11-t~t_c ''Q-)'t212lb "c:lf t: ~le (1}:'>µ~m ~1)-0) 1!"19olf0
·~m St_c ~~ D"lJb-1!1c~m 1Ptc RW 1}-)'@ltnS:s'fc 11-tmn ll-o19ol}<) St_c (le)
-~ Rl't6 16(211-tl-t 121h 1!"1!1c~m lc'>l1-tl'3RlS:i 11-t1c1r2n. 3-1))5 °tc "~m,, (1,l)
'.R0> 'tr2-vl-t 11-DM?~ ;lo St_c "\l1ct: (?)
lb't6lfc '.r2w lPblcli 121"\Cfc~
chD ~m ~l)C "c:lf }d~h lb't6lfc }d)c.)n. 1:'1.YJ1-t '@1rt ~M t: (6"')
'.1cw
12'1Cfc~ fo~lc:> ~l)C ~~ "c:lf ld~h 1b1'6lfc }d)c.)n. chD ~M t: ( 5)
'.RW 1Pblcli
121"\Cfc~ chD l;lol}<) t:lf Vd~h lb't6lfc Vd1cJn. S:st_c 1]611-tlJb-'t_) t: (h)
'.r2W
lPblcli ~Ms; lb't6lfc RW 1Pblcn 1211e1c~ 'RW lPblcli 1J1&Jl1-t
~lnb Wt: lb't6lfc lS:?'2 1-tl}ch ch 1:'}i) t: lb't6lfc c"@ lb1'6lfc
S:sl~ lc~1£:> lc~~'2Dllfc '"c:lf ld~h lb't6lfc ld1cJn. µ~le:> ~~ (~)
'.RW lflhltS:s 1:'lfc (cll-ol,llc ~rn) S:s1&Jl1-t '"\l1c~lc:> l?"c: ( E)
'.RW c13Ucllv lc'>l1-t "c:lf R1Jl31'21S:i 11-t1nn '1!1c~m l?"c: ( c)
'.r20> c'2~~8 lb't6lfc 1!1clf 1S:s13Jlfc 11-o1nn 11-o1.11o1J0 s;t_c '1!1c~m l?"c: (1,)
XI .DIVd] l I0Z-90-60 'xa '3.Ll'.3:ZVD .LN'.3:W.Nll'.3:AOO .1\1'1IVfflD 0t-WI
PART IX] GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-41
( ~) .~L 8C-1.l-ll-ll JLil ct l-l°t~< ~c.l ctl-l l9cti, <~~< ~ac-0. 8ltYlll;L C<.ll&<l,
l-lLC-1. ~~cu ~cu ~~cu ct 0-l~oi.L 81.e 1;i<Cl6Lo1.L ivi.t.tl-li sle eo1.-yc q~Lcr{l iLllJ{
l-lL~ <?8 EL< <&~, ~ClLc.l 5,-
(8) ct ~L ¼(B.rat'-ll-l &6Ul <~~< ~ac-1.L 1;i<Cl6L8L~ 8L~ ~Llk-j cl<l
(.l{<L<i.tj ¼~Cll Gt.lRll?latl 80-loil t.l<LCl<il. ~'-l ¼~ClL 6<LClClLl-li
~lcl ctctl vfi<>tL cl~ (.l{<ClLoi.L £MLcloilatl 80-loil t.l<Lctctl ~'-'.;
(lJ{) ct~ l-lLC-1. ~~Cll ~ClL ¼~ClL 0-l~ il01clc-{l ~'-'..
~1.r~lB<l;l.- ~l l>lSoi.L &1 l-lL~, 1;i<Cl6L8L< lf-L<L \!Lt.ct 8<oi.L<~ ¼~ClL
~Lc[l <~~< ~ac-fi C<.l(&ct_oi.L ~LE-iLill i>l<>tae ct~I.S ~~Cll ~a<.l~l 8lc.l
8<cil, vfi~ 81.e C<.l(&ct_~, l-lLC-1.cr{l &<$< 'Ll&c-1.i ¼~ClL ct t-<Ll{c.lloi., l-lLC-1.oi.l
l-lLf0sl<?8oi.L E-MLclcilcr{l ct0-l£1.c-{ltll :ol~ClL ¼a<.l ilct l-lLC-1. l-U8C-1.ClLl-ll
¼Lcl, ~L~ <~~< ~ac-1. C<.t(&ct_:ii{ l-lLC-1. il01clc-1l ~Cllaj JLl;LL~ ;
(JL) 8C-1.l-l '69.cr{l cilJLctLe~~ ~Uloi. <~~. ¼LClL 1;i<Cl6Loi.l ivi.t.tl-li
<{l°c( (Cl~C-1.) 8<ClLl-ll ~lclC-1.l cl<Lcr{l, ~<8L<~, ~85l-ll ¼/UClL
~t,<~ 1;i<Cl6lo1.L ivi.t.tl-ll l-lUlClL'LlL?l eo1.-yc C{<L iLLlJ{atl G'Llcil.JL
isil~ lJ{~lJ{< <;!8ctl;rr 8<ClLl-li :olLc[l ~'-'.; ¼~
(ll) ct~ 8C-1.l-l 3 <:: &601 'Ll?l8 <~ 8cJ ~c.l:
'Ll~Q (.l{<L<i.'-lL ~Lil l-lLC-1. ~~8 <?1..ctLl-ll il01ccil ~'-'., ~L~ <~~<
/?.lac-{l QL(&ct_, f9C-C-1.L °lS'UlL ~~ClL <?t.ctlcr{l \.l&l<{~ ¼lt.ll~ WlJ{ 8.Cll l-ll~
<?8 EL< <&~ :
Cl 1::1, l-ll, 1;i < Cl& \LL "Lct 8 < oi.L <, l-ll C-1. :ol ~ ClL ~ ClL ~ /?.l Cll ct 0-l ~ oi.L
1;i < Cl6L8l <~ <;!8ctl;rr 8< ClL l-ll rat ~Ul <&, ~L ~, [cl 'Ll ilct <{L °cf oi.l ~ t.lL ~ q ~
(.l{ < ClL 1..ll?l ~"'- ct Cll 1;i < Cl6L 0.ctL'-l, 1;i < Cl6Lo1.L l{C~ G'Ll < 1;i < Cl6L8l < lf-l <L
(.l{ < (ct tj 8 L ~ ¼l "Lt ClL l-ll ~l q ct ctL il lJ{ ill :iil8 lli ~ill (£ Cl~ cr{l 1J E, ct cr{l
¼£ <, (.l{ < ClL 'LlL ?l cl <L ~@ct 1;i < Clo,Loi.L l{C~ l-ll~cr{l < 8 l-l ctl-l°t \LL "Lct
8<oi.L~ il01clc-fi eo1.-yc cl<L iLtlJ{cr{l ~cc-0 <8l-l ~"'- ctcc-0 <8l-l ctcr{l
~LGc1;ic cl<l °lS'Cllv-lUill-li ctoi.l O C<.ll°t ~@ct, O<LClClll-li ~ Lclc-0 ilct
<3il<c[l cite~ :
"µ')1)1)1)
'.~15 l6elhR 1}"19bch. lbe 1'2~ cl3Mlb.9o (11-t lbcS
1a11ce F,,l-olS:sh '1::''l9c l-o'tnr<c t::' (1,t) )r<l Tl-0-h 3~ ~h ll-o-c ~~for<c 1::'r<c lbcS
1a11c e F,,l-o1)-t.9o 'lb cS )b ~ )b °12 Wlf Dcl-o1)-t l9o 'lbc 1v 1? e { 1n n<c ll-o_?o llc µlf h12)
ch 19bch. & 'cll-ocS 1->1.ln. ~bch. 1he 1::'r<c ~~c f)2e elr<c 11-tlbblc9
'1'2-)H F,,19bch. lbt: 1'2~ )1'2:,))-Q 1hlbhlr<c ~Ft "l/)9~ (c) l-t})S-1212-( E)
-~~c µ~11'2h 1Pch lee
2h.l-oB 1hlalhn. ll-·)2e 1'2~ l'2CJ.:t2 lbhlr<c (lh l9bch. lGlhlce ~c3R )lDµ~R
19bch. 11JJlbc3 R°l6 'hSc 1f'l,tll6 1P 'r2~ )Pblr<c 11-tlbcS lC"Q2hD "\}"~M t:
lb1'6r<c lb~ lb1'6r<c 1--Jll-t '(lh e 1'2116 cRr<c 1::'19bch. lbt: 1'2~ '\Pll"<c 11-tlbhlr<c
~ft 1JJ9~ hl'2~13)r<c ~c3R el] S"@)]r<c 1::'r<c (lh t: 1'2116 cRr<c t:lf S"@J1r<c
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XI .i({Vd] ll0Z:-90-60 'xa '3:.1.13:ZVD .1N3:WN(l3:AOD .Lv'1IVfflD os-z:91
PART IX]
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GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 162-51
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162-54 GUJARAT GOVERNMENT GAZETTE, EX., 09-06-2017 [ PART IX
(Lt) 81.f:> cztL&cti;l, 81.f:> ~Wlatl ~<>l'c.ll-li, <l~ ¼~cu ~t.l <l~at?ll-lL
< L°6~ ~lat i{ CJl. caj ~ Gt ¼~cu l{ CJl. q_ q °IS'~~ ~ Gt, ct o{l "lll i{ 81. c> vfi °IS'l < l ~ ¼~cu
~t.J. <L~el.?ll-li 81.f:> ~~w ¼Lclc..[l. ~Gt, ctl ¼LcD. ~wL¼l~. ¼L ¼(ura:lGtl-latL
&<1¼1. l-lle Kil."41. czt(&ct¼)_o{l ~Wl ci.~8 ::lll;lClll-lL ¼lCl~.
(S) E,~8 CZll&ct, <L°6~~la1. l{Cfl.ClCll~ 'Lll?l ~Cll l-lle, ¼lCl8 cl<l ¼(uralGtl-l,
~at 'l.<?:S'l.ati 9.~S9. &6Cfl. 8LJl ¼l'LlClll-lL ¼Lclc{l 8LGtiD. Wlcil atu{< ('Ll<l{a1.C1G i;l8LGC7G atu{<
'll'
3 l-U. (PAN) 'c.l<lClc-0. ~cfi °tl.c>~:
"ll~CJ 8C-ll-l Lt 9. &6Cfl. ct:a 8"\..llci 8<C.U °IS'~~ ~Gt ctcfi CZll&ct, <L°6~~la1.
l{Cfl.ClCll~ 'Lll?l ~Cll l-lle, 8lGtiD. Wlcil atu{<~ u{E-8., ~c<~ ¼(uralGtl-l &6U1. 8lJl
¼l"\..lClll-lL ¼lelC-ll Cl<l 8"\..llci ¼~ CltiC-1.lci Wlcil atu{< <Lu-fl ~l8~.
(~) U.Gl-8C-ll-l (S)l-lL ::>ll{ ct l-l°IS'f<< ~Gt ctl-l c9ciL, 6<lClClll-lL ¼lcl ctCll vfi°IS'l
E-Mlcl°l?latl ¼l'c.ll< "ll< "U_Gl-8C-1.l-l (9.) ~6Cfl. L6{a1.-ralCllill cl<l'Lll?l czt(&?i_~
<L°6~~lato{l i.i~~ ¼l"L[l ~l8l~.
(C.) ¼l ¼luralGtl-l &6Cfl. <L°6~< ~Cll~ °IS'Cllu{cl< ~Gt, ctcU CZll&ct, <L°6~~la1.
l{Cfl.ClClll-ll ral~Cfl. °IS'LGl, ctl W::>Gt ¼lu8l~, ¼l ¼luralGtl-l &6Cfl. 8.Clll-ll ¼lcl ctc:l.l
81.c> "Ll::JlC-ll~ u{l\:.l ¼lCZll filClLGl ¼~Cll ci~l-l~ ¼l-lC-ll-ll ~Gt ctc:l.l 81.f:> vfi°IS'l
8lGlcl &6Cfl., 6<lClClll-lL ¼let ctcU ~ct, ctcU CZll&ct~ <L°6~< 8<Cll l-lleo{l
8l2.lClL6[ 8~ ~l8~.
(~) U.Gl-8C-1.l-l (9.) l-lL ::>ll{ ct l-l°tf<< ~Gt ctl-l c9ciL,-
(8) ~<'j&ci <l~ ~::>L6ato{l hlf:> Wl~ i;l<>t<iill ¼~Cll ~<'j&ci <l~
((Q~ttlf8.8l< ¼~ ~<Laicicil) ¼(uralGtl-l, 9.~'6'~ &6Cfl. °IS'l&< 8~c..[l.
u{~'LlaflGt a1.ll;llBLGl ~Wl ¼~ ~::>l6a1., (qt~Q <l~Latl Cllij~-~cilCll~
¼~Cll <l°6'~ci(l{Cla1.~; ¼~
(W) 8ll{~La1.< °IS'l&< 8~ ctcU vfi~ hlf:> cztl&ct ¼~Cll c.GtL&ct¼lotl q_::,1_~,
6 <l ClCll l-lL ¼l q ct c{l ~ct ¼~ ct Cll &<1¼1. l-lle, ctl-latl 11-.l <l \l.l "Lei
8 < Cll l-ll ¼l ClC-1