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The Gujarat Value Added Tax Act, 2003 - Schedule
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SCHEDULE III

(see section 7)

GOODS, THE SALE OF WHICH IS SUBJECT TO TAX AND RATE OF TAX

Sr.No. Description of goods Rate of Tax

1

 High Speed Diesel Twenty-four paise in the rupee

2

 Motor spirit (commonly known as petrol) Twenty-six paise in the rupee

3

 Petroleum Crude Five paise in the rupee

4

 Aviation Turbine Fuel (Duty Paid) Thirty paise in the rupee

5

 Aviation Turbine Fuel (Bonded) Thirty-eight paise in the rupee

6

 Natural Gas Fifteen paise in the rupee

7

 Alcoholic Liquor for human consumption Sixty-five paise in the rupee..