The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-21)VAT-2009-SCH II (45)(1)-TH: - Dated 1st August, 2009

In exercise of the powers conferred by Entry-45 of SCHEDULE-II to the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the goods mentioned in the TABLE appended hereto, as "IT products" for the purpose of said Entry 45, namely :-

T A B L E

Information Technology Product (IT Product)

[The Heading, Sub-headings, or as the case may be, Tariff Items specifications of the IT Product/Goods mentioned in the table are as they are specified in the Central Excise Tariff Act, 1985 (5 of 1986)]

Sr. No.	Heading No.	Sub Heading No.	Tariff Item No.	Description
1			8469 00 10	Word processing machines.
2			8469 00 20	Automatic typewriters.
3			8470 10 00	Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with calculating functions (including electronic diaries other than those covered under heading No. 8471) or incorporating a printing device.
4	8471			Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data.
				Analogue or hybrid automatic data processing machines.
		8471.30		Portable digital automatic data processing machines, weighing not more than 10kg,consisting of at least a central processing unit, a keyboard and a display including personal computer.
			8471 49 00	Other digital automatic data processing machines presented in the form of systems.
			8471 50 00	Processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units.
		8471 60		Input or output units, whether or not containing storage units in the same housing, including combined input or out put units, line printer, dot matrix printer, letter quality daisy wheel printer, graphic printer, plotter, laser jet printer, ink jet printer, monitor, keyboard, scanners, mouse and other units.
		8471 70		Storage units, including floppy disc drives, hard disc drives, removable or exchangeable disc drives, magnetic tape drives, cartridge tape drive, CD-Rom drive, digital video disc drive.
		8471 80		Other units, of automatic data processing machines.
		8471 90		Switch Mode Power Supply Systems and other goods.
5			8473 10 00	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of sub-heading 8469 00 10 and 8469 00 20.
6			8473 21 00	Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of sub-heading 8470 10 00.
7		8473 30		Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8471, which are given below:- (i) Microprocessors (ii) Motherboards (iii) Other mounted printed circuit boards. (iv) Head Stack (v) Ink cartridges with print head assembly. (vi) Ink spray nozzle. (vii) Network access controllers. (viii) Graphic and intelligence based script technology (GIST) cards for multilingual computers. (ix) Toner cartridges. (x) Ink Cartridge. (xi) Computer cabinet or case with or without SMPS. (xii) Other parts covered by sub-heading 8473 30
8			8501 10 11	DC Micro motors of an output not exceeding 37.5 Watts..
9			8501 10 12	DC Stepper Motor of an output not exceeding 37.5 Watts.
10	8503			Parts of goods specified in sub-heading 8501 10 11 and 8501 10 12.
11	8504			Uninterrupted Power Supplies (UPS) and their parts.
12	8505			Permanent magnet and articles intended to become permanent magnet (ferrites).
13	8517			Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones.
		8517 11		(i) Line Telephone sets with cordless handsets, of push button type. (ii) Other type of line telephone sets with cordless handsets, covered by sub-heading 8517 11 90.
		8517 19		(i) Telephone sets of push button type and rotary dial type. (ii) Other type of telephone sets covered by subheading 8517 19 19 (iii) Videophones.
			8517 21 00	Facsimile machines.
			8517 22 00	Teleprinters
			8517 30 00	Telephonic or telegraphic switching apparatus.
			8517 62 10	PLCC equipment.
			8517 62 20	Voice frequency telegraphy.
			8517 62 30	Modems (modulatorsdemodulators).
			8517 62 40	High bit rate digital subscriber line system (HDSL).
			8517 62 50	Digital loop carrier system (DLC).
			8517 62 60	Synchronous digital hierarchy system (SDH).
			8517 62 70	Multiplexer, statistical multiplexer.
			8517 69 10	ISDN terminals.
			8517 69 20	ISDN terminal adapters.
			8517 69 30	Routers
			8517 69 40	X25 pads.
			8517 69 90	Other apparatus covered by this sub-heading.
			8517 69 70	Attachments for telephones.
			8517 69 50	Subscriber end equipment.
			8517 69 60	Set top boxes for gaining access to the Internet.
			8517 69 90	Other apparatus covered by this sub-heading.
			8517 70 10	Populated, loaded or stuffed printed circuit boards.
			8517 70 90	Other parts covered by this sub-heading.
14	8518			Microphones, multimedia speakers, headphones, earphones and combined microphones/ speaker sets and their parts.
15			8519 50 00	Telephone answering machines.
16	8522			Parts of telephone answering machines.
17	8523			Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 of the Central Excise Tariff Act, 1985.
		8523 11		Magnetic tapes of width not exceeding 4mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
		8523 12		Magnetic tapes of width exceeding 4mm but not exceeding 6.5mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls.
		8523 13		Magnetic tapes of width exceeding 6.5mm for recording sound and phenomena other than sound including, audio cassette, 16mm sprocket tapes, ¾" and 1" video cassettes, ½" video cassette suitable to work with betacam, betacam SP / M II and VHS type VCR, ¾" video tapes, 1" video tapes and other video tapes.
		8523 20		Magnetic discs, including hard disc pack, floppy disc or diskettes and other magnetic discs.
			8523 30 00	Cards incorporating a magnetic stripe.
		8523 90		Matrices for the production of records, prepared record blanks, cartridge tape, ½" video cassette suitable to work with digital type VCR, unrecorded compact disc (Audio), compact disc recordable, Blank Master Disc (i.e. substrate) for producing stamper for compact disc and other prepared unrecorded media.
18				Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 of the Central Excise Tariff, Act, 1985.
				Gramophone records including learning aids, such as, language records.
				Discs for reproducing phenomena other than sound or image including software.
				Discs for reproducing sound only including pre-recorded audio compact discs.
				Other discs including video compact disc of educational nature.
				Magnetic tapes for reproducing phenomena other than sound or image.
				Other magnetic tapes of width not exceeding 4 mm.
				Other magnetic tapes of a width exceeding 4 mm but not exceeding 6.5 mm.
				Other magnetic tapes of a width exceeding 6.5 mm
				Cards incorporating a magnetic stripe.
				Other media for reproducing phenomena other than sound or image; software.
				Other recorded media including audio-visual news or audio-visual views material.
19		8525 50		Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting.
20				Transmission apparatus incorporating reception apparatus, including walki talkie sets, cordless handsets, marine radio communication equipment, amateur radio equipment.
21			8525 80 20	Still image video cameras and digital cameras.
22		8527 99		Radio communications receivers, radio pagers.
23	8529			(1) Aerials, antenna and their parts. (2) Parts of goods specified in excise sub-headings 8525 50, 8525 50, 8525 80 20 and 8527 99.
24	8531			Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) and parts thereof.
25	8532			Electrical capacitors, fixed, variable or adjustable (preset) and parts thereof.
26	8533			Electrical resistors (including rheostats and potentiometers), other than heating resistors.
27	8534			Printed circuits.
28	Omitted w.e.f. 04-10-2013
29	8538			Parts suitable for use solely or principally with the apparatus mentioned in entry at serial No. 28 of this Schedule.
30	8540			Data or graphic display tubes, other than TV picture tubes and parts thereof.
31	8541			Diodes transistors and similar semiconductor devices; photo sensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made-up into panels; light emitting diodes; mounted piezo-electric crystals.
			8541 10 00	Diodes, other than photosensitive or light emitting diodes.
			8541 21 00	Transistors, other than photosensitive transistors, with a dissipation rate of less than 1W.
			8541 29 00	Other transistors.
		8541 30		Thyristors, diacs and triacs, other than photosensitive devices.
		8541 40		Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; including solar cells whether or not assembled in modules or panes, electro-luminescent.
			8541 50 00	Other semi-conductors devices.
			8541 60 00	Mounted piezo-electric crystals.
			8541 90 00	Parts of goods covered by heading 8541.
32	8542			Electronic integrated circuits and micro assemblies.
				Cards incorporating an electronic integrated circuit ("smart" cards), including SIM cards, memory cards.
				Digital Monolithic integrated circuits.
				Other monolithic integrated circuits including cards incorporating only a single electronic integrated circuit with optical strip.
				Hybrid integrated circuits.
				Electronic micro assemblies.
				Parts of goods covered by heading 8542.
33		8543 20		Signal generators.
34			8543 90 00	Parts of signal generators.
35	8544			Optical fibre cables, Networking cables such as Flat cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, unshielded twisted pair (UTP) cables.
36	9001			Optical fibres and optical fibre bundles and cables.
37	9013			Liquid crystal devices (excluding LCD television set) and parts thereof.
38	9030			Cathode ray oscilloscopes, spectrum analysers, cross talk meters, gain measuring instruments, distortion factor meters, psophometers, network and logic analysers and signal analysers.
39	9612		9612 10 10	Computer printer ribbon.

Explanation: For the removal of doubt, it is clarified that colour television of any description is not covered under any of the entry mentioned above.

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

Sd/-

M.A. Bhatt,

Additional Secretary to Government.