The Gujarat Value Added Tax Act, 2003 - Schedule
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Body

Schedule II (Omitted w.e.f. 01-07-2017)

(See Section 7 and Section 9)

Goods the sales Purchase of which is subject to tax and the rate of tax

Sr. No.	DESCRIPTION OF GOODS	Rate of tax
1	2	3
1	Agricultural implements to which entry 1 in schedule I does not apply and agricultural machinery.	Four paise in the rupee
2	Bamboo whether whole or split and articles made of Bamboo	Four paise in the rupee
3	Bearings of all types, including ball-bearing, roller bearings, taper bearing and niddle roller bearings and spare parts and components thereof	Four paise in the rupee
4	Beltings	Four paise in the rupee
5	Betel nut and Arecanut powder	Four paise in the rupee
6	Bicycles, tricycles, cycle rickshaws, pedal rickshaws, and cycles combination and & accessories and parts thereof	Four paise in the rupee
6A	Biscuites (unbranded)	Four paise in the rupee
7	Bolts, nuts, screws and fastners	Four paise in the rupee
8	Bone meal	Four paise in the rupee
9	Omitted w.e.f 31st July, 2009
10	(i) Bricks of all kinds including fly ash bricks, refractory bricks, and hollow block bricks (ii) Roofing tiles known as MangSori Nalia.	Four paise in the rupee
11	Buckets, drums, trunks, Ghamesa and Tagara made of GP sheets or CR Sheets.	Four paise in the rupee
12	Deleted
13	(i) Bullion and specie, gold, silver, and other precious metals, (ii) Articles or jewellery made of gold or silver or both or of other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured) (iii) Precious stones, semi-precious stones and pearls of all types	One paise in the rupee
14	Candle made of wax	Four paise in the rupee
15	Deleted
16	Castings or Cast Iron casting	Four paise in the rupee
17	Caustic soda and silicate of soda	Four paise in the rupee
18	Omitted w.e.f 31st July, 2009
19	Chemical fertilizers of all types	Four paise in the rupee
19A	Cigarette made from tobacco.	Twenty-seven and a half paise in the rupee
20	(i) Coal including coke in all its forms but excluding charcoal (ii) Fly ash of coal (iii) Coal gas	Four paise in the rupee
21	Coir and coir products excluding coir mattresses	Four paise in the rupee
22	Coffee beans and seeds, cocoa pods, green tea leaf and Chicory tubers or chicory roots whether cut or dried or processed	Four paise in the rupee
23	Communications equipment such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc.	Four paise in the rupee
24	(i) Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise, (ii) Cotton waste	Four paise in the rupee
25	Country liquors that is all liquors other than foreign liquors manufacture in India and foreign liquors that is potable foreign liquors brought into or manufactured in India including spirit, wines and fermented liquors	Sixty paise in the rupee
26	Crucibles	Four paise in the rupee
27	Crude oil, that is to say, crude petroleum oil and crude oils obtained from bituminous materials such as the shale, calcareous rock sand, whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes, - (i) Decantation, (ii) de-salting (iii) dehydration (iv) stabilisation in order to normalise the vapour pressure (v) elimination of very light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure (vi) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes (vii) any other minor process (Including addition of purpoint depressants or flow Improvers) which does not change the essential character of the substance.	Four paise in the rupee
28	Drilling rigs of all types and spare parts and accessories thereof.	Four paise in the rupee
28A	(i) Drugs, medicines and vaccines including Bulk drugs but excluding- (a) food and dietary supplements including food for special dietary uses, and (b) cosmetics and toilet preparations including tooth paste, tooth powder, hair oil, face and body lotions and cream soaps. (ii) Medical equipments, devices and implants as may be specified by the State Government by notification In the Official Gazette. (iii) Bandages, dressings, syringes, medicated ointments manufactured or imported into India, stocked, distributed or sold under the licence granted under the Drugs and Cosmetics Act, 1940.	Four paise in the rupee
29	Dyes	Four paise in the rupee
30	(i) Edible oils, (ii) Washed cotton seed oils (iii) Vegetable non-essential oils, (iv) Hydrogenated vegetable oils including vanaspati	Four paise in the rupee
31	Electrodes	Four paise in the rupee
32	Fabrics of all types to which entry 21A in Schedule I does not apply	Four paise in the rupee
32A	Ghee	Four paise in the rupee
32B	(i) Granules and resins of plastic including HDPE, LDPE, LLDPE, PVC, PP (ii) PVC Stabilizer	Four paise in the rupee
33	Herb, bark, dry plant, dry root, commonly known as jadibooti.	Four paise in the rupee
34	Hides and skins whether in row or dressed state	Four paise in the rupee
34A	Honey	Four paise in the rupee
35	Hose pipes.	Four paise in the rupee
36	Hosiery goods	Four paise in the rupee
37	Husk including groundnut husk.	Four paise in the rupee
38	Ice	Four paise in the rupee
39	Imitation jewellry	Four paise in the rupee
40	Incense sticks commonly known as, agarbatti, Padi, Dhoop or dhupbatti and Loban	Four paise in the rupee
41	Incorporeal goods or intangible goods, that is to say , 'copyright, patent, Trade marks, Brand name, Import Licence , Goodwill, Technical know how, export permit or quota, DEPB,carbon credit.	Four paise in the rupee
42	Industrial cables (High voltage cables, XLPE Cables, jelly filled cables, optical fibers cables and speciality communication cables).	Four paise in the rupee
42A	Industrial inputs or agricultural inputs as. may be specified by the State Government by notification in the Official Gazette.	Four paise in the rupee
43	Iron and steel, that is to say - (i) pjg iron and cast iron including ingot, moulds, bottom plates.jron scrap, cast iron scrap, runner scrap (ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes) (iii) Skelp bars, tin bars, sheet bars, hoe bars and sleeper bars, (iv) Steel bars (rounds, rods, squares, flats octagons and hexagons, plan and ribbed or twisted; in coil form as well as straight lengths) (v) Steel structural, (angles, joints, channels', tees, sheet pilting sections Z sections or any other rolled sections. (vi) Sheets, hoops, strips, and skelp, both black and galvanised, hot and cold rolled, plain or corrugated in all qualities in straight lengths and in coil form as rolled and in rivetted conditions (vii).PIates both plain and chequerred in all qualities (viii) Discs, rings, forgings and Steel-castings (ix) Tool, alloy and special steel of any of the above categories (x) Steel melting scrap in all forms including steel skull, turnings and borings (xi) Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings, (xii) Tin-plates both hot dipped and electrolytic and tin free plates, (xiii) Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates crossing sleeper and pressed steel (xiv) Sleepers rail-heavy and light crane rails ; (xv) Wheels, tyres, axles and wheel seats (xvi) Wire rods and wire-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper (xvii) Defective, rejects, cuttings or end pieces of any of the above categories	Four paise in the rupee
44	Iron Powder	Four paise in the rupee
45	IT products as may be specified by the State Government by notification in the Official Gazette.	Four paise in the rupee
45A	(1) Jari thread and embroidery materials of gold, silver and gilded metal including badla kasab, champa, gota and fulthappa (2) Jari materials that is to say badla, kasab champa, gata and fulthappa not containing gold or silver metal	Four paise in the rupee
46	Jute that is to say the fibre extracted from plants belonging to the species corchorous Capsularies and corchorous olitorous and the fibre known as mesta or bimli extracted from plants or the species hibiscus cannapinus and hibiscus sadarifavar altissima (and the fibre known as sunn, sunn-hemp extracted from plants of the species Crotalaria juncea) whether baled or otherwise.	Four paise in the rupee
46A	Kerosene Sold through the Public Distribution System	Four paise in the rupee
46B	Kerosene	Twenty Five paise in the rupee
47	Deleted
48	(i) Kirana and spices of all varieties and forms, as may be specified by the notification, including Amchur, Alma (Aiwa), Asalia, Coconut copra, Dry fruits, Isabgul, Katingada seeds, Khas khas (red poppy seeds), Jira (Cumin seeds), Variali (aniseeds), Methi (fengru seeds), Suva, Dhana, dhana dal, and Pepper and spices, (ii) Processed fruits, processed vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice (iii) Following goods, when sold in sealed packages under a brand: (a) deleted. (b) Powder of chillies, tamarind of turmeric or powder of any other Masala (c) Farsan that is to say eatables (other than sweet preparations) (d) Meat, Fish and all Sea food Explanation- The word "brand" means any goods sold under a trade mark registered under the Trade Marks Act, 1999 (47 of 1999).	Four paise in the rupee
48A	Lignite	Twenty paise in the rupee
49	Linear Alkyl Benzene (LAB.)	Four paise in the rupee
49A	Low Sulphur Heavy Stock	Fifteen paise in the rupee
49B	Lubricants	Fifteen paise in the rupee
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.
50	Milk powder whole or skimmed	Four paise in the rupee
51	Minerals and Ores	Four paise in the rupee
51A	Naphtha	sixteen paise in the rupee
52	(i) Non-ferrous metals and alloys (ii) Rolled and extrusion products, sheets, rods, bars, slabs, blocks, ingots, circle, casting and scraps (made from non-ferrous metals and alloys)	Four paise in the rupee
53	Oil cakes or de-oiied cakes of all types including cottonseed oil cake	Four paise in the rupee
54	(i) Oilseeds of all types (ii) Peanuts (iii) Other seeds not specified in schedule I	Four paise in the rupee
55	Packing materials as may be specified by the Government	Four paise in the rupee
55A	Pan Masala	Twenty -Two and a half paise in the rupee.
56	(i) Papers of all types including newsprint. (ii) Stationary articles such as - exercise books, graph book and laboratory note book, drawing books, examination answer books, catalogues and publications to which entry 8 of Schedule I does not apply; Pre printed or Printed material, calendar or Calendar ; Charts, maps and globes for educational use; Writing instruments such as Fountain pens, stylograph pens, ball-point pens, Lead pencils and pencils of all types and spare parts and accessories of pens and pencils; crayons, foot rules, slide rules, geometrical instruments, scientific instruments, measuring instruments mathematical instruments or parts thereof or mathematical instruments boxes, school colour boxes, black board, rubber erasers, pencil sharpners, dissection boxes, Audio picture cards, Printing ink, cartridges and toner, drawing pin, drawing brushes, rubber rings,stationery articles made of plastics	Four paise in the rupee
57	Pesticides, weedicides and insecticides	Four paise in the rupee
58	Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes	Four paise in the rupee
58A	Machinery (including spare parts, accessories and components thereof) used in manufacture of goods excluding domestic appliances (whether fitted or not with electric motor) such as grinder, mixer, grinder-cum mixer, juicer, blender, water purifier, flour mill, toaster, oven, etc.	four paise in the rupee
59	Plastic footwear	Four paise in the rupee
60	Readymade garments and articles prepared from any textile	Four paise in the rupee
61	Renewable energy devices and components and parts thereof. Explanation.- For the removal of doubt it is clarified that the renewable energy devices and components and parts thereof do not include battery operated vehicle and equipments of any type.	Four paise in the rupee
62	Raw wool and wool tops	Four paise in the rupee
63	Safety matches.	Four paise in the rupee
64	Screen printing blocks meant for use in printing fabrics	Four paise in the rupee
65	(i) Sewing machines (ii) Needles of all types	Four paise in the rupee
66	Silk fabrics	Four paise in the rupee
67	Sim cards	Four paise in the rupee
67A	Soap (hand made)	Four paise in the rupee
68	Software	Four paise in the rupee
69	Soda ash	Four paise in the rupee
70	(i) Sport goods excluding footwear (ii) Equipment of physical exercise	Four paise in the rupee
71	Starches and maize flour and topioca flour	Four paise in the rupee
72	Steam	Four paise in the rupee
73	Sugar of all types to which entry 51A in Schedule I does not apply.	Four paise in the rupee
74	Sugarcane	Four paise in the rupee
74A	Sweets and sweetmeats , including Chikki and Revdi	Four paise in the rupee
74B	Tea in leaf or powder form	Four paise in the rupee
75	(i) Threads, twines, stings or roaps prepared from any materials or goods or waste thereof other than those specified in entry 51 B in Schedule I (ii) Sewing threads.	Four paise in the rupee
76	Timru leaves or Beedi leaves	Four paise in the rupee
76A	Tobacco of all types and tobacco products such as bidi, gutkha, pan masala, snuff containing tobacco.	Twenty Two and a half paise in the rupee
76B	Tools meant for use by carpenters and blacksmith	Four paise in the rupee
76C	Toys other than electronic toys	Four paise in the rupee
77	(i)Tractors of all types, Power tillers and trailer of tractors (ii)Tractor- trailers	Four paise in the rupee
78	(i)Transformers, switch gears, switch boards, and spares parts and accessories thereof (ii) Transmission towers and parts thereof	Four paise in the rupee
79	Umbrella of all types and parts and accessories thereof	Four paise in the rupee
80	Utensils of all types	Four paise in the rupee
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.
81	Vessels of every description to be used for plying on water	Four paise in the rupee
82	(i) Water pumps and water pumping sets including Centrifugal, monobloc or submersible pumps and parts thereof, (ii) Hand pumps and parts and fittings thereof	Four paise in the rupee
82A	Weighing Scales of all types other than Electronic weighing scales	Four paise in the rupee
83	Wet dates known as khajur.	Four paise in the rupee
84	Winding wires including super enamelled copper winding wire and plastic coated winding wire	Four paise in the rupee
85	Wires, nails and blue tacks	Four paise in the rupee
86	(i) Yarn or yarn waste of all types (including cotton yarn) (ii) Fibres or fibre waste of all types.	Four paise in the rupee
87	All goods other than those specified in schedule I or Schedule III and in the preceding entries of this schedule.	Twelve and a half paise in the rupee