The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-05 )VAT-2012-S.5 (2) ( 34 )-TH: - Dated 31st March, 2012

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

NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35)VAT-2006-(S.5) (2) (1)-TH, dated the 31st March, 2006 as follows, namely:- In the Schedule appended to the said notification,-

(1) for the entry at serial No. 39, the following entry shall be substituted with effect from the 1st day of April ,2012, namely:

" 39

Glass pearls (beads).

Whole of tax

--"

(2) after the entry at serial No. 74, the following entries shall be added with effect from the 1st day of April ,2012, namely:

" 75	Medical implants (for heart disease)	Whole of tax	--
76	Blood bag	Whole of tax	--
77	Mangalori Nalia	Whole of tax	--
78	Aquatic feed	Whole of tax	--
79	Toys (other than electronic and battery operated )	Whole of tax	--
80	Incense stick (agarbatti), loban and googal	Whole of tax	--
81	Pooja Items namely divo, ghantadi, poojathali, agarbatti stand, shankh and tarbhanu.___	Whole of tax	--
82	Prasad - Bhog (distributed in religious institution)	Whole of tax	--
83	Thread used to fly kites and firki	Whole of tax	--
84	Dalia, chikki and revdi	Whole of tax	--
85	Sabudana (Tapioca )	Whole of tax	--
86	Boria, buckle, ribbon, saripin, broach and kajal	Whole of tax	--
87	Tools meant for tailor and barber (other than shaving blade) .	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
88	Hardware Fittings for doors, windows and furniture, namely:- Hinges-butt, tee, lock handle, furniture handle, furniture knob, drawer channel, furniture hinges, rivets, staples, panel pin, stud, chains of all kinds, all kinds of metal sections, slotted angles, shelves and accessories, rods, rails, channels and curtain fittings, handles, aldrops, window stay, gate hook, door stopper, brackets, clips, corners, washers, hooks and eyes, hangers, pelmet fittings, sliding door fittings, stoppers, suspenders, wire brushes, wire mesh, metal mesh and wire netting.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paise in the rupee	--
89	e-Bike (Battery operated two wheelers )	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee.	--
90	Helmet used by two wheeler users	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
91	Yogurt, butter, cheese and paneer.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise in the rupee	--
92	Sanitary napkins and diapers.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paise In the rupee.	--"

By Order and in the name of the Governor of Gujarat

C. J. Mecwan

Deputy Secretary to Government