The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
-

Notification No.(GHN-35) VAT-2006-S.5(2)(1)-TH Dated the 31^st March, 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 exempts from payment of the tax to the extent specified in column (3) of the Schedule appended hereto, to the class of sales or purchases specified in column (2) of the said Schedule.

SCHEDULE

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any.
1	Fabrics of all types covered by entry 32 of Schedule II of the Act other than fabrics imported from outside the territory of India	Whole of tax	---
2	Sugar of all types covered by entry 73 of Schedule II of the Act other than sugar imported from outside the territory of India.	Whole of tax	__
3	Tobacco of all types covered by entry 76A of Schedule II of the Act other than tobacco imported from outside the territory of India.	Whole of tax	__
4	Deshi Biyaran (seeds) other than oil seeds of all types and peanuts.	Whole of tax	__
5	Diamond whether polished or not.	Whole of tax	__
6.	(1) Jari thread and embroidery materials of gold, silver and gilded metal including badla, kasab, champa, gota and fulthappa. (2) Jari materials that is to say badla, kasab, champa, gota and fulthappa not containing gold or silver metal.	Whole of tax
7.	Sand, grit, gravels, rubbles and black traps.	To the extent to which the amount of tax exceeds four paise in the rupee	__