The Gujarat Value Added Tax Act, 2003- Notifications
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Notification No. (GHN-44) VAT-2006-S.5(2)(3)-TH:- Date 29th April, 2006

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. 1 of 2005), the Government of Gujarat hereby amends the Government Notification Finance Department No.(GHN-35) VAT-2006 (S.5)(2)(1)TH, dated the 31st March, 2006 as follows namely:-

In the Schedule appended to the said notification,-

(1) for the entry at serial No.4, the following entry shall be substituted namely:-

1	2	3	4
"4	Seeds of all types other than imported seeds used for sowing purpose.	Whole of tax	...";

(2) after the entry at serial No.7, the following entries shall be added namely:-

Entry No	Class of sales or purchases	Exemption Whether of whole or part of tax	Restriction and conditions if any
1	2	3	4
8	Components, parts and accessories of Opener (Huller) and Thrasher for agriculture use to which entry 2(ii) of Schedule I to the Act applies	Whole of Tax	---
9	Components, parts and accessories (excluding tyres and tubes) of Hand carts or animal driven carts to which entry 31of Schedule I to the Act appllies	Whole of Tax	---
10	Components, parts and accessories of Musical Instruments (hand made other than electronic musical instruments) and Harmonium reeds to which entry 43 of Schedule I to the Act applies	Whole of Tax	---
11	Components, parts of Pawrah and pick-axe to which entry 45 of Schedule I to the Act applies	Whole of Tax	---
12	Weighing scales of all types other than electronic weighing scales to which entry 82A of Schedule II to the Act applies including components and parts thereof.	Whole of Tax	---
13	Bone and Bone meal	Whole of Tax	---
14	Ghamela and tagaras made of G.P.sheets and C.R. Sheets	Whole of Tax	---
15	Khandsari	Whole of Tax	---
16	Hand made paper.	Whole of Tax	---
17	Handkerchief	Whole of Tax	---
18	Husk of all types excluding groundnut husk and rice husk	Whole of Tax	---
19	Mamara and pauva	Whole of Tax	---
20	Raw wool	Whole of Tax	---
21	Synthetic stones of khambat.	Whole of Tax	---
22	Components, parts and accessories of agricultural implement and machinery, to which entry 1 of Scheudle II to the Act applies.	To the extent to which the amount of tax exceeds four paise in the rupee.	---
23	Components, parts and accessories of communications equipments to which entry 23 of Scheudle II to the Act applies	To the extent to which the amount of tax exceeds four paise in the rupee.	---
24	Handmade Cement articles	To the extent to which the amount of tax exceeds four paise in the rupee.	---
25	Fittings of pipes of all varieties including G.I. Pipes, C. I. Pipes, ductiles pipes and PVC pipes to which entry 58 of Scheudle II to the Act applies	To the extent to which the amount of tax exceeds four paise in the rupee.	---
26	Components, parts and accessories of plant and Machinery to which entry 58A of Scheudle II to the Act applies	To the extent to which the amount of tax exceeds four paise in the rupee.	---
27	Pressure cookersand pressure pans and parts thereof	To the extent to which the amount of tax exceeds four paise in the rupee.	---
28	Components, parts and accessories of sewing machines to which entry 65(i) of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds four paise in the rupee.	---
29	Components, parts and accessories of tools meant for use by carpenters and blacksmith to which entry 76B of Schedule II to the Act applies	To the extent to which the amount of tax exceeds four paise in the rupee.	---
30	Components, parts and accessories of tractors of all types, power tillers and trailers of tractors to which entry 77(i) and (ii) of Scheudle II to the Act apply.	To the extent to which the amount of tax exceeds four paise in the rupee.	---
31	Tyres and tubes of hand carts or animal driven vehicles to which entry 31 of Schedule I to the Act applies	To the extent to which the amount of tax exceeds four paise in the rupee.	---
33	Components, parts and accessories of Medical equipments, devices and implants as specified in the Government Notification Finance Department No. (GHN-16) VAT-2006- (SCH-II)(28A)(4)-TH dated 31st March, 2006	To the extent to which the amount of tax exceeds four paise in the rupee.	---
34	Components, parts and accessories of Agricultural inputs specified in the government Notification Finance Department No. (GHN-16) VAT-2006- (SCH-II)(42A)(1)-TH dated 29th March, 2006	To the extent to which the amount of tax exceeds four paise in the rupee.	---
35	Machinery including parts and accessories thereof used in the execution of works contract	To the extent to which the amount of tax exceeds four paise in the rupee.	---
36	Footwear (Unbranded)	To the extent to which the amount of tax exceeds four paise in the rupee.	---
37	Bio-mass briquettes	To the extent to which the amount of tax exceeds four paise in the rupee.	---
38	Khilla (Nails)	To the extent to which the amount of tax exceeds four paise in the rupee.	---
39	Glass Pearls (beads)	To the extent to which the amount of tax exceeds four paise in the rupee.	---
40	Newars made of Plastic	To the extent to which the amount of tax exceeds four paise in the rupee.	---
41	Cup, Glass, Tray, Dish, Nepkin, Padia, forks, spoons made from plastic, paper or thermocol	To the extent to which the amount of tax exceeds four paise in the rupee.	---