The Gujarat Value Added Tax Act, 2003- Notifications
-

Body Notification No. (GHN- 4)VAT-2013-S.5 (2) (37)-TH: - Dated 1st April, 2013

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. 40, the following entry shall be substituted, namely:-

Entry No.	Class of Sales or Purchases.	Exemption whether whole or part of tax.	Restriction and conditions, If any
1	2	3	4
"40	Newar made of Plastic	Whole of tax	.............".

(2) after the entry at serial No. 93, the following entries shall be added, namely:-

Entry No.	Class of Sales or Purchases.	Exemption whether whole or part of tax.	Restriction and conditions, If any
1	2	3	4
"94	Micro Irrigation System Equipments, that is to say, Drip Irrigation Equipments, Sprinklers including Micro Sprinklers, Porous pipes for Micro Irrigation and Rain gun.	Whole of tax	.............
95	Pencils of all types, foot rules, slide rules, mathematical instruments and its box, school color box, rubber erasers and pencil sharpeners.	Whole of tax	.............
96	Agarbatti dust (bhusu)	Whole of tax	.............
97	(i) Sale of second hand (used) two wheeler (ii) sale of second hand (used) medium and heavy duty commercial vehicle	To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of five hundred rupees per two wheeler and five thousand rupees per medium and heavy duty commercial vehicle	(1) The selling dealer proves to the satisfaction of the Commissioner that the two wheeler and medium and heavy duty commercial vehicles are registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat, (2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such two wheeler and medium and heavy duty commercial vehicles.
98	(i) Purchases of second hand (used) two wheeler (ii) Purchases of second hand (used) medium and heavy duty commercial vehicle	Whole of tax payable under sub-section (1) of section 9 of the Act.	The selling dealer proves to the satisfaction of the Commissioner that the two Wheeler and medium and heavy duty commercial vehicles are registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.".

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

C. J. Mecwan

Deputy Secretary to Government.