The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-21 )VAT-2012-S.5 (2) ( 35 )-TH: - Dated 17th September, 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, for the entries at serial No. 59 and 60, the following entries shall be substituted, namely:

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any.
1	2	3	4
59	Rail coaches, Engines and Wagons and parts thereof.	To the extent to which the amount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee.	---
60	(1) Metro rail Coaches (2) Parts of Metro rail coaches when sold to any Metro rail company	To the extent to which the amount of tax exceeds two paisa in the rupee.	for the sales made till 31st March, 2014.

By Order and in the name of the Governor of Gujarat

C. J. Mecwan

Deputy Secretary to Government