The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-27)VAT-2013-S.5(2)(40)-TH Dated 2nd November, 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, for the entry at serial No. 79, the following entry 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
"79	Toys including rubber ballons (except electronic and battery operated )	Whole of tax	.............."

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

C. J. Mecwan

Deputy Secretary to Government.