The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-8) VAT-2022/S.5(2)(61)TH, Dated 4th January, 2022

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, for the entry at serial No. 119, the following entry shall be added, namely:-

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any
1	2	3	4
119	Sales of Aviation Turbine Fuel (Duty Paid) covered under Sr. No. 4 of Schedule III, other than those covered under entry No. 55, 57, 73, 106, 117 and 118.	To the extent to which the amount of tax exceeds five paise in the rupee.	-----";

The provision of this notification shall take effect from the midnight of 4th/5th January, 2022.

By order and in the name of the Governor of Gujarat

(Dilip Thaker)

Deputy Secretary to Government