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The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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Body Notification No.(GHN-35) VAT-2006-S.5(2)(1)-TH Dated the 31st March, 2006.

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 exempts from payment of the tax to the extent specified in column (3) of the Schedule appended hereto, to the class of sales or purchases specified in column (2) of the said Schedule.

SCHEDULE

Entry No. Class of Sales or Purchases Exemption whether whole or part of tax Restriction and condition, if any.
1 Fabrics of all types (excluding fabrics of the type use for making plastic woven sacks) covered by entry 32 of Schedule II of the Act other than fabrics imported from outside the territory of India Whole of tax ---
2 Sugar of all types covered by entry 73 of Schedule II of the Act Whole of tax __
3 Omitted w.e.f. 11th May, 2011   __
4 Seeds of all types other than imported seeds used for sowing purpose. Whole of tax __
5 Diamond whether polished or not. Whole of tax __
6. (1) Jari thread and embroidery materials of gold, silver and gilded metal including badla, kasab, champa, gota and fulthappa.

(2) Jari materials that is to say badla, kasab, champa, gota and fulthappa not containing gold or silver metal.

Whole of tax  
7. Sand, grit, gravels, rubbles and black traps.

To the extent to which the mount of tax exceeds five paise including the additional tax at the rate of one paisa in the rupee. __
8 Components, parts and accessories of Opener (Huller) and Thrasher for agriculture use to which entry 2(ii) of Schedule I to the Act applies Whole of Tax ---
9 Components, parts and accessories (excluding tyres and tubes) of Hand carts or animal driven carts to which entry 31of Schedule I to the Act appllies Whole of Tax ---
10 Components, parts and accessories of Musical Instruments (hand made other than electronic musical instruments) and Harmonium reeds to which entry 43 of Schedule I to the Act applies Whole of Tax ---
11 Components, parts of Pawrah and pick-axe to which entry 45 of Schedule I to the Act applies Whole of Tax ---
12 Weighing scales of all types other than electronic weighing scales to which entry 82A of Schedule II to the Act applies including components and parts thereof. Whole of Tax ---
13 Bone and Bone meal Whole of Tax ---
14 Ghamela and tagaras made of G.P.sheets and C.R. Sheets Whole of Tax ---
15 Khandsari Whole of Tax ---
16 Hand made paper. Whole of Tax ---
17 Handkerchief Whole of Tax ---
18 Husk of all types excluding groundnut husk and rice husk Whole of Tax ---
19 Mamara and pauva Whole of Tax ---
20 Raw wool Whole of Tax ---
21 Synthetic stones of khambat. Whole of Tax ---
22 Components, parts and accessories of agricultural implements and machinery, to which entry 1 of Schedule II to the Act applies.

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.

---
23 Components, parts and accessories of communications equipments to which entry 23 of Schedule II to the Act applies. 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 ---
24 Handmade cement articles. 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. ---
25 Fittings of pipes of all varieties including G.I. Pipes,C.I. Pipes, ductile pipes and PVC pipes to which entry 58 of Schedule II to the Act applies. 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. ---
26 Omitted w.e.f. 1st May, 2008   ---
27 Pressure cookers and pressure pans 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. ---
28 Components, parts and accessories of sewing machines to which entry 65 (i) of Schedule II to the Act applies. 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. ---
29 Components, parts and accessories of tools meant for use by carpenters and blacksmith to which entry 76B of Schedule II to the Act applies. 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. ---
30 Components, parts and accessories of tractors of all types, power tillers and trailers of tractors to which entry 77 (i) and (ii) of Schedule II to the Act apply. 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. ---
31 Tyres and tubes of hand carts or animal driven vehicles to which entry 31 of schedule 1 to the Act applies. 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. ---
32 Tyres and tubes of the goods to which entry 6 of schedule II to the Act applies. 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. ---
33 Components, parts and accessories of Medical equipments, devices and implants as specified in the Government Notificat ion, Finance Department No. (GHN-32) VAT- 2006/(SCH-II)(28A)(4)TH dated 31st March, 2006. 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. ---
34 Components, parts and accessories of Agricultural inputs specified in the Government Notificat ion, Finance Department No. (GHN-16) VAT- 2006/(SCH-II)(42A)(1)TH dated 29th March, 2006. 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. ---
35 Machinery including parts of accessories thereof used in the execution of works contract but excluding the machinery in form of a motor vehicle or attached or mounted to a motor vehicle 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. ---
36 Footwear (Unbranded) 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. ---
37 Bio-mass briquettes 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. ---
38 Khilla (Nails) 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. ---
39 Glass Pearls (beads) Whole of tax ---
40 Newars made of Plastic Whole of tax ---
41 Cup, Glass, Tray, Dish, Nepkin, Pad ia, Forks, Spoons made from Plastic, paper or thermocol. 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. ---
42 Sales of Furnace Oil 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. ---
43 Purchase of the Isabgul (csyllium husk) by a registered dealer from a peson who is not a registered dealer. Whole of purchase tax payable under sub-section (1) of section 9. (1) Such purchases are intended for use in manufacture of Isabgul by the purchasing dealer;

(2) The isabgul so manufactured has been sold by the dealer within the State.

44 Purchase of the agricultural produce by a registered dealer from a peson who is not a registered dealer. Whole of purchase tax payable under sub-section (1) of section 9. (1) Such purchases are intended for resale within the State;

(2) The purchasing dealer has sold such goods within twelve month from the date of purchase.

45 Resale of chemical fertilizers to which entry 19 of Schedule II to the Act applies.

Explanation : Where the various chemical fertilizers purchased from a registered dealer are mixed by the manufacturing process and sold thereafter, such sale shall be treated as "resale of chemical fertilizer.

Whole of tax (1) The selling dealer who has purchased chemical fertilizers from a manufacturer, shall prove to the satisfaction of the Commissioner that tax under section 7 of the Act has been paid on such purchases.

(2) The selling dealer who has purchased chemical fertilizers from a dealer who has imported from outside the territory of India or brought into the State from outside the State of Gujarat, shall prove to the satisfaction of the Commissioner that tax under section 7 or 9 of the Act has been paid on such purchases.

(3) No such dealer including manufacturer shall issue tax invoice on such transactions but shall issue retail invoice.

(4) The dealer (other than the manufacturer or the importer who imports from outside the territory of India or brings the chemical fertilizers into the State from outside the State of Gujarat) shall not charge or collect tax on the resale of such chemical fertilisers.

46 Sales of used or second-hand motor car. To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of rupees two thousand per motor car. (1) The selling dealer proves to the satisfaction of the Commissioner that the motor car is 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 motor car.

47 Purchases of used or second-hand motor car. 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 motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.
48 Sales of used gunny bags. Whole of tax --
49

(1) Sales of goods by the Canteen Stores Department (Ministry of Defence, Government of India) to the Unit run Canteen. Whole of tax --
(2) Sales of goods by Canteen Stores Department and the Unit run Canteen to the categories of personnel who are entitled to the canteen facilities under regulations of Canteen Stores Department.
50 Sari fall Whole of tax --
51 Purchase of the agricultural produce by a registered dealer from a Commission Agent who has been granted permission to pay lump sum tax under sub-section (1) of section 14B. Whole of purchase tax payable under sub-section (4) of section 9. (1) The agricultural produce so purchased shall be used in manufacture of taxable goods by the purchasing dealer.

(2) The goods so manufactured shall be sold by the dealer within the State.

52 Sales of goods by a registered dealer referred to in sub-clause (f) of clause (10) of section-2 of the Act, when such goods are purchased from the registered dealer and used in the execution of works contract relating to processing of cotton textile fabrics including bleaching, dyeing and printing thereof. Whole of tax -
53 Kerosene sold through the public distribution system. Whole of tax ---
54 Purchase of sugarcane for the purpose of use in the manufacture of sugar or khandsari To the extent to which the amount of purchase tax payable under sub-section (2) of section 9 exceeds two paise in the rupee. ---
55 Goods declared as of special importance in Section-14 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956) To the extent to which the amount of tax exceed five paise in the rupee ---
56 Unmanufactured tobacco covered under tariff heading No.2401 of the Central Excise Tariff Act, 1985(5 of 1986) but does not include unmanufactured tobacco when sold as `ready to consume' in packets or sachets Whole of tax ---
57. Sales of aviation turbine fuel which is filled into receptacles forming part of any aircraft registered in a country other than India. Whole of tax The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if -

(a) the said country is a party to the convention on International and Civil Aviation, 1944; and

(b) the said country has entered into an Air services agreement with India; and

(c) the aircraft is operating on a scheduled or non schedule service to or from India.

58 Sales of aviation lubricant which is filled into receptacles forming part of any aircraft registered in a country other than India. Whole of tax The aviation turbine fuel so purchased shall be used in such aircraft which is registered in a country other than India, if -

(a) the said country is a party to the convention on International and Civil Aviation, 1944; and

(b) the said country has entered into an Air services agreement with India; and

(c) the aircraft is operating on a scheduled or non schedule service to or from India.

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. 
61 Compact Fluorescent Lamps. To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee. ---
62 Mahuda ful. Whole of Tax .......
63. Handmade articles made from Rajula stone. Whole of Tax .......
64 Maps, charts and globes. Whole of Tax .......
65 Jari powder. Whole of Tax .......
66 Milk feeding bottles and nipples, milk feeding cups and teethers. To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.  
67 Sales of High Speed Diesel Oil (HSD) To the extent to which the amount of tax exceeds twenty one paise in the rupee. ---"
68 Sales of any other kind of motor spirit as mentioned in entry 6 of Schedule III, of the Act. To the extent to which the amount of tax exceeds twenty three paise in the rupee. -----"
69 Sales of Liquified Petroleum Gas (LPG) for domestic use by the consumers of the State Whole of Tax -------"
70 Wood stove Whole of Tax -------
71 Parts made of brass but not including hardware items, sanitary ware and bathroom fittings. To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee. -------
72 Transmission apparatus for radio broadcasting and TV broadcasting when sold to the Government or public sector undertaking/ autonomous corporation/ body owned by the Government To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.

 ..............
73 Sales of aviation turbine fuel to an aircraft with a maximum take of mass less than forty thousand kilograms rendering intra-state flight services within the State.

 To the extent to which the amount of tax exceeds five paise in the rupee. Wherever aviation turbine fuel is sold to such aircraft, a Certificate in the form appended to this notification shall be obtained from the Airlines taking supplies of aviation turbine fuel for such aircraft duly signed by authorized signatory of such Airlines.
74 Sales of diamond cutting and diamond processing machines by a registered dealer of Special Economic Zone situated in the State of Gujarat Whole of Tax The selling dealer shall prove that the sales are made to a dealer engaged in diamond industry and holding license under export promotion capital goods scheme issued under the Foreign Trade Policy, Ministry of Commerce, Government of India.
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. --
93 (1) Stainless steel flats

(2) Stainless steel sheets (patta or patti)

To the extent to which the amount of tax exceeds One paise in the rupee.  
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.
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 .............
100 Jira (Cumin seeds) and Variali ( ani seeds) Whole of tax .............

CERTIFICATE

Certificate for the purpose of entry 73, to be obtained from the Airlines taking supplies of aviation turbine fuel for intra state flight services.

Certified that aviation turbine fuel sold to us under invoice No............. dated ................ is for the use in an aircraft with a maximum take of mass less than forty thousand kilograms operated by us for the flight between two airports falling within the State of Gujarat i.e. intra - state flight service.

(....................)

Authorised Signatory