The Gujarat Assembly on the second day of the Monsoon Session unanimously passed the Gujarat Goods and Services Tax (Second Amendment) Bill, 2025, replacing the ordinance that was earlier promulgated.
The ordinance, issued as the House was not in session, was necessary to implement key recommendations made during the 55th meeting of the GST Council. Finance Minister Kanubhai Desai presented the Bill, which smoothly transitioned the ordinance into a formal Act with the support of all members.

Background
The Gujarat GST (Second Amendment) Ordinance, 2025 had been promulgated to immediately give effect to important policy changes under the GST regime. With the Assembly now in session, the ordinance was brought as a Bill for approval to ensure legislative backing.
The changes stem from the GST Council's 55th meeting, which addressed rate rationalisation, compliance measures, and amendments aimed at simplifying the indirect tax structure.
Key Highlights
- The Bill replaces the Gujarat GST Ordinance, providing it with statutory legitimacy.
- It ensures Gujarat stays aligned with the national GST framework while implementing Council decisions.
- The Bill was passed unanimously, indicating bipartisan consensus on strengthening GST compliance and administration in the state.
Why It Matters
The passage of this Bill highlights Gujarat's commitment to seamless GST implementation and timely adoption of Council decisions. By converting the ordinance into an Act, the state ensures that reforms aimed at simplifying taxation, reducing litigation, and supporting businesses are legally enforceable.
Finance Minister Kanubhai Desai emphasized that these amendments are essential to maintain Gujarat's leadership in tax governance and to ensure that businesses and consumers alike benefit from the evolving GST framework.
