WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to sub-section (4) of section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

NOW, THEREFORE, in exercise of the powers conferred by section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Value Added Tax Rules, 2006, namely:-

1, These rules may be called the Gujarat Value Added Tax (Amendment) Rules, 2014.

2. In the Gujarat Value Added Tax Rules, 2006, in rule 28, after sub-rule (8), the following sub-rule shall be added: namely;-

"(9) (i) Notwithstanding anything contained in this rule, the dealer who transfers property in goods (whether as goods or in some other form) involved in the execution of civil works contract and applies to pay tax under the Scheme announced vide Government of Gujarat, Finance Department, Resolution No. GST/1014/884/VAT CELL, Dated 14/10/2014, shall be deemed to have permission to pay lump sum tax with effect from the date when he has become liable to pay tax under sub-section (3) of section 3 of the Act.

(ii) Such dealer may be allowed to use the goods referred to in subclause (vi-a) (1) of sub-rule(8) in the execution of works contracts covered under the permission to pay lump-sum tax referred to in clause (i) above on payment of requisite taxes as per the terms and conditions of the said Scheme.".

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

(C. J. Mecwan),

Deputy Secretary to Government