The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-14) VAT-2010-S 11 (6) (2)-TH Dated 29th June, 2010

Whereas the Government of Gujarat considers it necessary so to do in the public interest;

Now, Therefore, in exercise of the powers conferred by sub-section (6) of Section 11 of the Gujarat Value added Tax Act, 2003 (Guj 1 of 2005) and in supersession of the Government Notification No. (GHN-22) VAT-2006-S 11 (6) (1)-TH Dated 31st March, 2006, the Government of Gujarat hereby specifies the goods mentioned in column (2) of the Schedule appended hereto, shall not be entitled to tax credit to the extent mentioned in column (3) and subject to the condition mentioned in column (4) of the said Schedule, namely:-

Entry No.	Description of goods	Non entitlement of tax Credit whether whole or partial	Restrictions and conditions if any
1	2	3	4
1	(i) Naphtha, (ii) Natural and Associated Gas, and (iii) L.S.H.S. used in fertilizer industries for manufacturing fertilizers of any kind.	Whole of tax
2	All goods excluding the goods specified in Schedule II of the Act, in entries at serial numbers,- (i) 13, (ii) 24, (iii) 48(i) namely Isabgul, Jira, variali, Methi, Suva, Ajma, Asalia, Kalingda seeds, Khas khas, Dhana, Dhana dal and Pepper, (iv) 54 and (v) 76. (2) all goods excluding the goods specified below:-	To the extent of One percent on the taxable turnover of purchases within the state for which tax credit is admissible	This entry shall come into force with effect from 1st October, 2014 The input Tax credit shall be reduced when; (i) the goods are sold/resold in the course of inter state trade or commerce, or (ii) the goods are used as input including raw material in the manufacture of goods which are sold in the course of inter state trade or commerce.
	(2)(i) Crude oil, furnace oil, aviation turbine fuel, high speed diesel oil, light diesel oil, solvent, petrol, low sulphur heavy stock, linear alkyl benzene, bitumen, liquefied petroleum gas and other Petroleum Products (ii) Natural gas; Explanation: "Petroleum product" means any commodity made from petroleum or natural gas and shall include refined crude oil, processed crude petroleum, residuum from crude petroleum,cracking stock, uncracked fuel oil, fuel oil, treated crude oil residuum, casing head gasoline, natural gas gasoline, naphtha, distillate gasoline, kerosene, waste oil, blended gasoline, lubricating oil, blends or mixture of oil with one or more liquid products or by-products derived from oil or gas, and blends or mixtures of two or more liquid products or by-products derived from oil condensate; gas or petroleum hydrocarbons; whether herein enumerated or not.	To the extent of two percent on the taxable turnover of purchases within the State for which tax credit is admissible.
3	Cigarette made from tobacco	Whole of tax	The Input tax credit shall be reduced when the goods are sold/resold in the course of inter state trade and commerce
4	(i) Pan-masala (ii) Aerated and carbonated beverages (iii) Mobile phone (iv) Goods to which total rate of tax applies twenty percent or more (including additional tax) excluding cigarette made from tobacco	To the extent to which the amount of tax exceeds two percent on the taxable turnover of purchases within the State for which tax credit is admissible..	The input tax credit shall be reduced when the goods are sold / resold in the course of interstate trade and commerce.
5	(i) Pan-masala (ii) Aerated and carbonated beverages (iii) Mobile phone (iv) Goods to which total rate of tax applies twenty percent or more (including additional tax) excluding cigarette made from tobacco	Whole of tax	The input tax credit shall be reduced when the goods consigned or dispatched for branch transfer or to agent outside the State.
6	Natural Gas	Whole of tax	The input tax credit shall be reduced when sold/resold in the course of interstate trade and commerce or consigned or dispatched for branch transfer or to agent outside the State."

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

Meena Bhatt,

Additional Secretary to Government