The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-16) VAT-2008-S.5 (2) (22 )-TH, Dated : 1st April, 2008.

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 subsection (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Governme nt Notification, Finance Department No. (GHN-35) VAT-2006/(S.5)(2)(1) TH, dated the 31st March, 2006 as fo llows, namely : -

In the Schedule appended to the said notification, -

(1) for the entry at serial number 7, the following entry shall be substituted, namely :-

Serial No.	Class of Sales or Purchases	Exemption whet her whole or part of tax	Restriction and condition, if any.
1	2	3	4
" 7.	Sand, grit, gravels, rubbles and black traps.	To the extent to which the mount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.";	....

(2) for entri es at ser ial numb er 22 to 4 2 , the fol lowing entr ies shal l be substituted, namely : -

" 22	Components, parts and accessories of agricultural implements and machinery, to which entry 1 of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
23	Components, parts and accessories of communications equipment s to which entry 23 of Schedule II to the Act appl ies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
24	Handmade cement articles.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
25	Fittings of pipes of all varieties including G.I. Pipes,C.I. Pipes, ductile pipes and PVC pipes to which entry 58 of Schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
26	Components, parts and accessories of Plant and Machinery to which entry 58A of schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
27	Pressure cookers and pressure pans and parts thereof.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa 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 five paise including the additional tax at the rate of one paisa 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 five paise including the additional tax at the rate of one paisa 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 Schedule II to the Act apply.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
31	Tyres and tubes of hand carts or animal driven vehicles to which entry 31 of schedule 1 to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
32	Tyres and tubes of the goods to which entry 6 of schedule II to the Act applies.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
33	Components, parts and accessories of Medical equipments, devices and implants as specified in the Government Notificat ion, Finance Department No. (GHN-32) VAT- 2006/(SCH-II)(28A)(4)TH dated 31st March, 2 006.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
34	Components, parts and accessories of Agricultural inputs specified in the Government Notificat ion, 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 five paise including the additional tax at the rate of one paisa in the rupee.	....
35	Machinery including parts of accessories thereof used in the execution of works contract.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
36	Footwear (Unbranded)	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
37	Bio-mass briquettes	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
38	Khilla (Nails)	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
39	Glass pearls (beads)	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
40	Newar made of Plastic	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
41	Cup, Glass, Tray, Dish, Nepkin, Pad ia, Forks, Spoons made from Plastic, paper or thermoc ol.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	....
42	Sales of Furnace Oil	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee" ;	....

3) for entry at serial number 59, the following entry shall be substitu ted, namely :-

"59

Rail coaches, Engines and Wagons and parts thereof when sold to Indian Railways.

To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee" .

....

By order and in the name of the Governor of Gujarat,