In exercise of the powers conferred by Entry 36B of Schedule 1 to the Gujarat Value Added Tax Act, 2003(Guj.1 of 2005), the Government of Gujarat hereby specifies all types of garments, goods and made-ups of Khadi for the purpose of the said entry 36B.

Explanation "- For the purpose of this notification, the expression "Khadi" means any cloth woven on handlooms in India from cotton, silk or woolen yarn handspun in India or from a mixture of any two or all of such yarns and certified as khadi by the Khadi and Village Industries Commission established under the Khadi and Village Industries Commission Act, 1956.