The Gujarat Value Added Tax Act, 2003- Notifications
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The Gujarat Value Added Tax (Amendment) ACT, 2010

Act No. 4 of 2010

(First published, after having received the assent of the Governor, in the "Gujarat Government Gazette", on the 31st March, 2010)

AN ACT

Further to amend the Gujarat Value Added Tax Act, 2003

It is hereby enacted in the Sixtieth Year of the Republic of India as follows:-

1. Short title and commencement

(1) This Act may be called the Gujarat Value Added Tax (Amendment) Act, 2010

(2) It shall come into force on the 1st April, 2010

2. Amendment of Section 7 of Guj. 1 of 2005

In the Gujarat Value Added Tax Act, 2003 ( Guj. 1 of 2005) (hereinafter referred to "the Principal Act"), in Section 7, in sub-section (1A), in clause (i) for the figures, letter and word "51A and 87", the figures, letter and word "51A, 76A and 87" shall be substituted.

3. Amendment of Section 9 of Guj. 1 of 2005

In the principal Act, in Section 9, in sub-section (6), in clause (i) for the figures, letter and word "51A and 87", the figures, letter and word "51A, 76A and 87" shall be substituted.

4. Amendment of Schedule II to Guj. 1 of 2005.

In the principal Act, in schedule II, after the entry at serial No. 76 the following entry Shall be inserted, namely:-

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"76A	Tobacco of all types and tobacco products such as bidi, cigarette, gutkha, pan masala, snuff containing tobacco.	Seventeen and a half paise in the rupee";