In exercise of the powers conferred by sub-entry (ii) of entry 28A of Schedule II to the Gujarat Value Added Tax Act, 2003(Guj.1 of 2005), and in supersession of the Government Notification Finance Department No.(GHN-32) VAT-2006/SCH-II/(28A)(4)/TH Dated 31st March, 2006 the Government of Gujarat hereby specifies all types of medical equipment, devices and implants to be the "Medical equipment, devices and implants excluding the goggles, spectacles of sunglass and sun-glass which are not correctives" for the purpose of the said entry 28A of Schedule II to the Act