The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-97) VAT-2021/S.5(2)(60)TH, Dated 13th December, 2021.

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.l of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35)VAT-2006-S.5(2)(l)-TH, dated the 31st March, 2006, as follows, namely:-

In the Schedule appended to the said notification, after the entry at serial No. 118, the following entry 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
119	Sales of Aviation Turbine Fuel (Duty Paid) covered under Sr. No. 4 of Schedule III, other than those covered under entry No. 55, 57, 73, 106, 117 and 118.	To the extent to which the amount of tax exceeds twenty-five paise in the rupee.	-----";

The provision of this notification shall take effect from the midnight of 13th/14th December, 2021.

By order and in the name of the Governor of Gujarat

(Dilip Thaker)

Deputy Secretary to Government