The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-12)VAT-2013-S.5(2)(38)-TH Dated 6th August, 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, after the entry at serial No.98, the following entry shall be added, namely:-

Entry No.

Class of Sales or Purchases

Exemption whether whole or part of tax

Restriction and condition, if any.

"99

Sales of goods by unit canteens run by the Border Security Force and by the Central Police Forces in Gujarat State to their members other than the goods mentioned below,-

1. All types of motor vehicles

2. All types of television sets

3. All types of refrigerators

4. All types of air conditioners

5. All types of cameras, mobile telephones and computers.

Whole of tax

............."

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

C J Mecwan

Deputy Secretary to Government.