The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-4) VAT-2015-S.5 (2)(42)-TH : - Dated 21st January, 2015

WHEREAS, the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35)VAT-2006-S.5 (2) (1)-TH, dated the 31st March, 2006 as follows, namely:-

In the Schedule appended to the said notification, after the entry at serial No.100, the following entries shall be added, namely:-

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any.
1	2	3	4
"101	Technical grade urea.	To the extent to which amount of tax exceed five paise including additional tax at the rate of one paisa in the rupee.	for the sales made the till 14th January , 2016.
102	Soap (hand made) manufactured with use of motor up to 3 HP.	To the extent to which the amount of tax exceed five paise including additional tax at the rate of one paisa in the rupee.	The dealer shall furnish details regarding the motor to be used in manufacture of such soap, to the Commercial Tax Officer having jurisdiction over the local area in which the place of business is situated.".

By order and in the name of the governor of Gujarat,

(C. J. Mecwan),

Deputy Secretary to Government