The Gujarat Value Added Tax Act, 2003- Notifications
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Notification No. GVL/VAT/Rule/R.51(6)/(1)., Dated 4th October, 2006

In exercise of the powers conferred by sub-clause (b) of sub-rule (6) 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"

Sr. No.	Specified goods
1	Motor vehicles, including Motor Cars, Motor Taxi Cabs, Motoretts, Motor Omni buses, Motor Vans, Motor Lorries, Motor Cycles, Motor Combination, Motor Scooter, Mopeds, Chassis of motor vehicles and the body which is built on chassis of Motor Vehicles.
2	Cement
3	Marble or Granite (Raw or Polished)
4	Kota Stones
5	Naphtha
6	Light Diesel Oil
7	High Speed Diesel Oil
8	Yarn of all types except Nylon yarn, Polyster Viscose yarn and Cotton Yarn.
9	Tea in Leaf or Powder form
10	Iron and Steel (as specified in Entry-43 of Schedule-II to the Act.)
11	All kinds of Plywood, Block Boards, Boards, Decorative and Laminated sheets.

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