The Gujarat Value Added Tax Act, 2003- Notifications
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Body The following Act of the Gujarat Legislature, having been assented to by the Governor on the 31 March, 2016 is hereby published for general information

C. J. Gothi

Secretary to the Government of Gujarat,

Legislative and Parliamentary Affairs Department.

the Gujarat Value Added Tax (Amendment) Act, 2016.

GUJARAT ACT NO. 5 OF 2016.

First published, after having received the assent of the Governor, in the "Gujarat Government Gazette", on the 31^st March, 2016.

AN ACT

further to amend the Gujarat Value Added Tax Act, 2003

It is hereby enacted in the Sixty-seventh Year of the Republic of India as-follows:-

1. Short title and commencement

(1) This Act may be called the Gujarat Value Added Tax (Amendment) Act, 2016.

(2) It shall come into force on the 1st April, 2016

2. Amendment of Section 7 of Guj. 1 of 2005

In the Gujarat Value Added Tax Act, 2003 (hereinafter referred to as "the principal Act"), in section 7,-

(1) in sub-section (1A), in clause (i), for the figures, letters and word "19A, 25, 46B, 48A, 49A, 49B, 51A, 76A and 87'', the figures, letters and word "19A, 25, 46B, 48A, 49A, 49B, 49C, 51A, 55A, 76A, 80A and 87" shall be substituted;

(2) for sub-section (2), the following sub-section shall be substituted, namely:-

"(2) The State Government may, by notification in the Official Gazette,-

(i) reduce the rate of tax specified in Schedule II in respect of any entry (or part thereof) of the said Schedule II and may, by like notification, omit or amend any entry (or part thereof) of the said Schedule II but not so as to enhance the rate of tax in any case and thereupon Schedule II shall be deemed to have been amended accordingly;

(ii) add to or omit from, or otherwise amend or modify Schedule III so as to levy tax on the basis of price, weight, volume, measurement or unit, or reduce or enhance the rate of tax payable in respect of any goods specified in Schedule III and thereupon Schedule III shall be deemed to have been amended accordingly.".

3. Amendment of section 9 of Guj 1 of 2005

In the principal Act, in section 9, in sub-section (6), in clause (i), for the figures, letters and word "19A, 25, 46B, 48A, 49A, 49B, 51A, 76A and 87", the figures, letters and word "19A, 25, 46B, 48A, 49A, 49B, 49C, 51 A, 55A, 76A, 80A and 87" shall be substituted.

4. Amendment of schedule I to Guj 1 of 2005

In the principal Act, in Schedule I, for the entry at serial No. 50, the following entry shall be substituted, namely

Sr. No.

Description of goods

Conditions and exceptions subject to which exemption is granted.

l 2

"50

Salt other than salt specified under entry 42A of Schedule II.

The purchaser shall give a declaration that the salt purchased by him covered under this entry shall not be used for the purpose as specified under entry 42A of Schedule II".

5. Amendment of schedule II to Guj 1 of 2005

In the principal Act, in Schedule II

(1) after the entry at serial No.49B, the following entry shall be inserted, namely

Sr. No.	Description of goods. -	Rate of tax.
1	2	3
"49C	Luxury cars, luxury SUVs and luxury two wheelers. Explanation.- For the purpose of thisentry, "luxury car or luxury SUV" means a car or a SUV with price more than rupees fifteen lakhs and luxury two wheeler means a two wheeler with price more than rupees two and a half lakhs.	Seventeen and a half paise in the rupee.";

(2) after the entry at serial No.55, the following entry shall be inserted, namely

Sr. No.	Description of goods. -	Rate of tax.
1	2	3
"55A	Pan Masala	Twenty -Two and a half paise in the rupee.";

(3) after the entry at serial No.80, the following entry shall be inserted, namely

Sr. No.	Description of goods. -	Rate of tax.
1	2	3
"80A	Motor vehicles (except school buses, college buses, passenger buses and goods carrier trucks) sold to companies, firms, HUFs, Societies, institutes, associations of persons or bodies of individuals whether incorporated or not, t1ubs, trusts, Government departments, Government undertakings Boards- Corporations, local self- Government bodies and artificial juridical person.	Seventeen and a half paise in the rupee.";