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The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-95)VAT-2018/S.5(2)(57)TH Dated 4th October, 2018

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 ,-

(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 Restriction and condition if any
1 2 3 4
"68 Sales of motor spirit (commonly known as petrol) as mentioned in entry 2 of Schedule III of the Act. To the extent to which the amount of tax exceeds seventeen paise in the rupee. .........."
(ii) for the entry at serial No.116, 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
"116 Sales of High speed Diesel as mentioned in entry 1 of Schedule III of the Act To the extent to which the amount of tax exceeds seventeen paise in the rupee. .........."

The provisions of this notification shall take effect from the midnight of 4th October/ 5th October,2018

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

K H Pathak

Joint Secretary to Government