The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No.(GHN-95)VAT-2017-S.5(2)(55)-TH Dated 10th October, 2017

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.l of 2005), the Government of Gujarat hereby amends the Government notification, Finance Department No.(GHN-35)VAT-2006-S.5(2)(l)-TH, dated the 31st March, 2006, as follows, namely:-

In the Schedule appended to the said notification,-

(I) for the entry at serial No.68, the following entry shall be substituted, namely:-

Entry No.	Class of Sales or Purchases	Exemption	whether whole or part of tax
1	2	3	4
"68	Sales of motor spirit (commonly known as petrol) as mentioned in entry 2 of Schedule III to the Act.	To the extent to which the amount of tax exceeds twenty paise in the rupee.	..........."

(II) after the entry at serial No.115 the following entry shall be added, namely:-

Entry No.	Class of Sales or Purchases	Exemption	whether whole or part of tax
1	2	3	4
"116	Sales of High speed Diesel as mentioned in entry 1 of Schedule III to the Act.	To the extent to which the amount of tax exceeds twenty paise in the rupee.	..........."

The provisions of this notification shall take effect from the midnight of 10th October/11th October,2017.

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

C. J. Mecwan

Joint Secretary to Government.