The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-18) VAT-2006/SCH-II-(55)(3)-TH., Dated 29th March, 2006

GUJARAT VALUE ADDED TAX ACT, 2003

In exercise of the powers conferred by entry 55 of Schedule II to the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies the items mentioned in Schedule appended hereto as "packing materials" for the purpose of the said entry 55.

SCHEDULE

Sr. No.	Items
1	Brown Paper
2	Craft paper
3	Butter paper
4	Cellophane paper
5	Cardboard Boxes and Cartons and Dividers, Partitions, Fitments or Parts thereof.
6	Card Board Rolls used for Winding of Ribbons.
7	Cellulose Tapes
8	Collapsible Tubes with or without Caps.
9	Cones made of paper of Straw Board
10	Empty Bottles and Corks
11	Empty Tins
12	Empty Barrels
13	Empty Cylinders of Gas of all types
14	Glass Ampulses
15	Gelatin Capsules
16	Gum Paper Tape
17	Gunny Bags and Hessian
18	Paper Bags of all kinds
19	Paper Labels
20	Pasti
21	Polythene Packing Materials,
22	Plastic Coated Paper
23	Bi axially Oriented-Polypropylene (B.O.P.P.)
24	Aluminum Coated Paper
25	Printed Wrappers of Paper
26	Reels of winding Thread, Wire and Kasab
27	Tetra Pack Materials
28	Tin Seals that is, a tin seal called Thigdi used for soldering packing materials such as, tins of oil, ghee.
29	Tissue Paper
30	Wooden Boxes (Khokhas)
31	Tin Boxes
32	Wooden Frames
33	Wooden Rolls
34	High Density Poly-Ethylene (H.D.P.E.) woven sacks
35	Polypropylene (PP) sacks
36	Paper and paperboard, laminated internally with bitumen, tar or asphalt.
37	Tarred, bituminised or asphalted paper and paperboard; paper and paperboard, coated, impregnated, or covered with plastics (excluding adhesives)
38	Paper or paperboard labels of all kinds, whether printed or not.
39	Box trapping roll.
40	Paper Boards.