The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN- 72 ) VAT-2016-S.5 (2) (52 )-TH: - Dated 19th December, 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. 113, the following entry 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
"114	Point of Sale (POS) Terminal Machine (swipe machine for cashless transaction)	Whole of Tax	---

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

C. J. Mecwan

Joint Secretary to Government.