In exercise of the powers conferred by clause (b) of sub-rule (1) of Rule 51 of the Gujarat Value Added Tax Rules, 2006, the Commissioner of Commercial Tax; Gujarat State, hereby specifies the following goods to be the "Specified goods" for the purpose of said Rule.

"Specified Goods"

1. All kinds of edible oil including refined edible oil.

2. All kinds of oil seeds including groundnut and peanut.

3. All kinds of oil cakes.

4. Iron and Steel (as specified in Entry-43 of Schedule-II to the Act).

5. Ferrous and non-ferrous metal and scrap thereof.

6. Ceramic products including ceramic tiles.

7. Omitted W.e.f. 02-11-2013

8. Omitted W.e.f. 02-11-2013.

9. Psyllium seeds and psyllium husk (Isabgul and Isabgul husk).

10. Brass Parts.

This Order shall be effective from 1st November, 2006.