The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-28) VAT-2016-S-5(2)(51)-TH Dated 12th May, 2016

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.111, the following entries shall be added, namely:-

Entry No.	Class of Sales or Purchases.	Exemption whether whole or part of tax.	Restriction and conditions if any.
1	2	3	4
"112	Motor vehicles covered by entry 80A of Schedule II of the Act sold to the dealers engaged in business of sale such vehicles.	To the extent to which the amount of tax exceeds fifteen paise including additional tax at the rate of two and half of paise in the rupee.	This entry shall be deemed to have come into force on and from the 1st April, 2016.
113	(i) Tankers, loading rickshaws, goods carriage vehicles except goods carrier trucks. (ii) Chassis of school buses, passenger buses, goods carrier trucks, goods carriage vehicles, tankers, loading rickshaws.	To the extent to which the amount of tax exceeds fifteen paise including additional tax at the rate of two and half paise in the rupee.	This entry shall be deemed to have come into force on and from the 1st April, 2016.

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

C. J. Mecwan,

Joint Secretary to Government