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The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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Notification No.(GHN-35) VAT-2006-S.5(2)(1)-TH Dated the 31st 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 Seeds of all types other than imported seeds used for sowing purpose. 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 __
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. ---