The Gujarat Value Added Tax (Amendment) ACT, 2011

Act No. 4 of 2011

(First published, after having received the assent of the Governor, in the "Gujarat Government Gazette", on the 30th March, 2011)

AN ACT

Further to amend the Gujarat Value Added Tax Act, 2003

It is hereby enacted in the Sixty Second 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, 2011

(2) It shall come into force on the 1st April, 2011

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 the proviso, item (a), shall be deleted.

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

In the principal Act, in Section 9, in sub-section (6), in the proviso, item (a), shall be deleted.

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

In the principal Act, in schedule II, in the entry at serial No. 76A, in Column (3), for the words " Seventeen and half a paise in the rupee", the words " Twenty two and half a paise in the rupee" Shall be substituted.