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NOTIFICATION - Ahmedabad Chartered Accountants Association

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NOTIFICATION - Ahmedabad Chartered Accountants Association Powered By Docstoc
					                                                  Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 29th March, 2006.

                                    No. (GHN-14)VAT-2006/S.I(3)(1)-TH
       In exercise of the powers conferred by sub-section (3) of section 1 of the Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby appoints the 1st April, 2006 as the date on
which the remaining provisions of the said Act shall come into force.
        By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                         Additional Secretary of Government

                                                  Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar,
                                          Dated the 29th March, 2006.

                                 No. (GHN-15) VAT-2006/SCH.-l(22)(1)-TH
      In exercise of the powers conferred by entry 22 of Schedule I to the Gujarat Value Added Tax Act,
2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies the preparations mentioned in the
Schedule appended hereto as “Farsan and eatables (other than sweet meats)” for the purpose of the
said entry 22.
                                                  SCHEDULE
  Sr.                                     Preparations.
  No.
  1.     Banana Wafers and Banana Chimes
  2.     Bhakarvadi or Bakharwadi
  3.     Bhusa
  4.     Chevado other than that made of potatoes
  5.     Katri
  6.     Farali Chevdo
  7.     Farsi puri (salted)
  8.     Kachori
  9.     Khaman Dhokla
  10.    Khara Ghughara
  11.    Khari Puri or salted Dothapuri
  12.    Muthias
  13.    Patra
  14.    Pettis
  15.    Potato Chips
  16.    Potato Wafers
  17.    Salted Chakri
  18.    Salted and spiced Kurmura or Mamara
  19.    Salted or unsweetened khaja
  20.    Salted or unsweetened Khajali
  21.    Salted or unsweetened Sata
  22.    Salted or unsweetened pakawan
  23.    Sakarpara of all kinds
  24.    Samoasa
  25.    Suka Bhel and Bhel Puri
  26.    Vadas of all kinds
  27.    Shev of all kinds
  28.    Ganthia of all kinds
  29.    Papadi of all kinds
  30.    Phaphada of all kinds
  31.    Khari Bundi
  32.    Fried Gram Dal
  33.    Fried Moog dal
  34.    All kinds of Bhajias
  35.    Salted and spicy chakri
  36.    Pani Puri
  37.    Dalmooth
  38.    Sabudana Pouva
  39.    Vada Pav
  40.    Dabeli
  41.    ―Ready to eat food‖ prepared by the Co­operative Milk Producers Union Ltd
         for mid-day meal.
        By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                         Additional Secretary of Government

                                                   Notification
                                          FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                        Dated the 29th March, 2006.
                                  No. (GHN-16) VAT-2006/SCH-II-(42A)(1)-TH
      In exercise of the powers conferred by entry 42A of Schedule II to the Gujarat Value Added Tax
Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the goods mentioned in the
Schedule appended hereto, as “agricultural inputs” for the purpose of the said entry 42A.
                                                   SCHEDULE

 Sr.                                 Description of goods
 No.
  1.   Oil engine including Diesel oil engine-up-to 15 HP.
  2.   Drip Irrigation Equipments
  3.   Sprinklers
  4.   Micro Irrigation System Equipments
  5.   Tractor‘s Trolley
       By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                      Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 29th March, 2006.
                               No. (GHN-17) VAT-2006/SCH-II/(48)(2)/TH
       In exercise of the powers conferred by sub-entry (i) of entry 48 of Schedule II to the Gujarat Value
Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the goods mentioned
in the Schedule appended hereto as “Kirana and Spices” for the purpose of said entry 48.
                                                  SCHEDULE

 Sr.                                  Name of goods.
 No.
  1.   Kandrup
  2.   Kachuka
  3.   Kamal kakadi (Lotus seeds)
  4.   Katho (Catechu)
  5.   Kokam goti (Mangosteen seed)
  6.   Kokam tel (Mangosteen oil)
  7.   Kokam ful (Mangosteen flower)
  8.   Kokam lonawala (Mangosteen)
  9.   Kothangal
 10. Khaman (Kopra chhin)
 11. Panani jal
 12. Phulmakhana
 13. Barda chhal
 14. Magaj tari
 15. Rajan
 16. Vavding
 17. Shankhjiru (Soap stone)
 18. Shingoda
 19. Sanchal (Bitallaban)
 20. Hing (Asafetida)
Author's Note : Following entries were added by Notification No. (GHN-47)VAT-2006/SCH.-II(48)(8)-
TH Dated 29th April, 2006.

  1.                                        2.
 21    Roasted gram and Roasted peanuts (commonly known as Sing-Dalia.)
 22    Mukhvas such as Salted Dhanadal, Salted and spiced Variali, Ajmadal,
       Suvadal, Hajma-Hajma Churan, Drakshadivati, Dadamvati, Jira goli but
       excluding Pan masala
 23    Gulkand
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                      Dated the 29th March, 2006.
                               No. (GHN-18) VAT-2006/SCH-II(55)(3)-TH
      In exercise of the powers conferred by entry 55 of Schedule II to the Gujarat Value Added Tax
Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the items mentioned in Schedule
appended hereto as “packing materials” for the purpose of the said entry 55.
                                                 SCHEDULE

 Sr.                                       Items
 No.
  1.   Brown Paper
  2.   Craft paper
  3.   Butter paper
  4.   Cellophane paper
  5.   Cardboard Boxes and Cartons and Dividers, Partitions, Fitments or Parts
       thereof.
  6.   Card Board Rolls used for Winding of Ribbons.
  7.   Cellulose Tapes
  8.   Collapsible Tubes with or without Caps.
  9.   Cones made of paper or Straw Board
 10. Empty Bottles and Corks
 11. Empty Tins
 12. Empty Barrels
 13. Empty Cylinders of Gas of all types
 14. Glass Ampulses
 15. Gelatin Capsules
 16. Gum Paper Tape
 17. Gunny Bags and Hessian
 18. Paper Bags of all kinds
 19. Paper Labels
 20. Pasti
 21. Polythene Packing Materials
 22. Plastic Coated Paper
 23. Bi axially Oriented-Polypropylene (B.O.P.P.)
 24. Aluminum Coated Paper
  25   Printed Wrappers of Paper
 26. Reels for winding Thread, Wire and Kasab
 27. Tetra Pack Materials
 28. Tin Seals that is, a tin seal called Thigdi used for soldering packing materials
     such as, tins of oil, ghee.
 29. Tissue Paper
 30. Wooden Boxes (Khokhas)
 31. Tin Boxes
 32. Wooden Frames
 33. Wooden Rolls
 34. High Density Poly-Ethylene (H.D.P.E.) woven sacks
  35   Polypropylene (PP) sacks
 36. Paper and paperboard, laminated internally with bitumen, tar or asphalt.
 37. Tarred, bituminised or asphalted paper and paperboard; paper and
     paperboard, coated, impregnated, or covered with plastics (excluding
     adhesives)
 38. Paper or paperboard labels of all kinds, whether printed or not
Author's Note : Following entries were added by Notification No. (GHN-48)VAT-2006/SCH-II (55) (7)
TH Dated 29th April, 2006.

  1.                                         2.
 39. Box trapping roll.
 40. Paper Boards
       By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                      Dated the 29th March, 2006.
                               No. (GHN-19) VAT-2006/SCH-I(31A)(2)-TH
      In exercise of the powers conferred by entry 31A of Schedule I to the Gujarat Value Added Tax
Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the items mentioned in Schedule
appended hereto as “handicrafts articles” for the purpose of the said entry 31A.
                                                SCHEDULE

 Sr.                             Name of handicraft article
 No.
  1.   Articles of hand made_patch work
  2.   Articles of hand made embroidery
  3.   Hand made filigree prepared from pearls (Motikam only)
  4.   Hand made articles prepared from cane and bamboo.
  5.   Hand made articles such as Topla, Topli, Supda, Sadadi (mat) and Savarni
       (brooms) mainly prepared from bamboo and tree leaves.
  6.   Hand made toys prepared from bamboo.
  7.   Hand made dye and tie fabrics (Bandhani)
  8.   Hand made articles prepared from conch and shell.
  9.   Hand made earthen pots, articles and toys.
 10. Hand made blocks for fabric printings.
 11. Idols of deity
 12. Hand made Peti-patara.
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government
Author's Note : Above notification has been superseded by Noti. No. (GHN-45)VAT-2006- SCH-
I(31A)(4)-TH Dated 29th April, 2006.

                                                Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                      Dated the 31st March, 2006.
                                No. (GHN-20) VAT -2006/S.14(2)(1)-TH
      In exercise of the powers conferred by sub-section (2) of section 14 of the Gujarat Value Added
Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby fixes one-half per cent. as the rate of
lump sum tax In lieu of the amount of the tax payable by the dealer on the taxable turnover of his sales,
who has been permitted to pay lump sum tax under sub-section (1) of said section 14.
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                     Dated the 31 st March, 2006.
                                No. (GHN-21) VAT -2006/S.14A(1)(1)-TH
     In exercise of the powers conferred by sub-section (1) of section 14A of the Gujarat Value Added
Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby fixes two per cent. as the rate of lump
sum tax by way of composition in lieu of the tax payable by the dealer referred to in sub-clause (f) of
clause (10) of section 2 of the Act, who has been permitted to pay lump sum tax under sub-section (1) of
said section 14A.
      By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government
Author's Note : Above Notification was superseded by Government Notification No. (GHN-88)VAT-
2006-.14A(4) Dt. 17-8-006.

                                                Notification
                                        FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                      Dated the 31st March, 2006.
                                 No. (GHN-22) VAT-2006/ S.11(6)(1)/TH
      WHEREAS the Government of Gujarat considers it necessary so to do in public interest;
      NOW, THEREFORE, in exercise of the powers conferred by sub-section (6) of section 11 of the
Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies the
goods mentioned in the Schedule appended hereto, which shall not be entitled to any tax credit.
                                                 SCHEDULE
(i)    Naphtha,
(ii)   Natural and Associated Gas, and
(iii)  L. S. H. S.
      used in fertilizer industries for manufacturing fertilizers of any kind.
      By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                        FINANCE DEPARTMENT
                                                Notification
                                      Sachivalaya, Gandhinagar.
                                         Dated 31st March 2006
                                No. (GHN-23)VAT -2006/(S.2)(23)(1)/TH
      In exercise of the powers conferred by Explanation (ii) of sub-section 23 of section 2 to the Gujarat
Value Added Tax Act, 2003 (Guj.1 of 2005) the the Government of Gujarat hereby specifies the works
mentioned in the Schedule appended herto as the “Works Contracts”.
                                              SCHEDULE
Sr.    Description of Works Contract
No.

1.     The construction, improvement or repair of any Building, Road, Bridge, Dam
       or other immovable property.

2.     The installation, fabrication, assembling, commissioning, or repair of any
       plant or machinery whether or not affixed to any building, land or other
       immovable property
3.     The installation, fabrication, assembling, commissioning of any Air
       conditioner plant, Air conditioner, Air cooler, whether or not affixed to any
       building or other immovable property

4.     The assembling, fitting out, reassembling improving, producing repairing or
       otherwise treating of furniture fixtures, partitions including contracts of
       interior decoration

[XX
X]

6.     The construction, fabrication, assembling, commissioning or repairs of
       bodies on chassis of motor vehicles including three wheelers and fire
       fighters or of vessels of every description meant for plying on water

7.     The overhauling or repairing or dismantling of any motor vehicle, vessels of
       every description meant for plying on water or any other vessel propelled by
       mechanical means, any air craft, or any equipment or part of any of the
       aforesaid items

8.     The fitting out, assembling, altering, ornamenting, reassembling, blending,
       finishing, furnishing, improving, processing or otherwise treating or adapting
       or fabrication of any goods.

9.     Erection, installation and Commissioning of Wind Turbine Generator
       including power evacuation system and repairing thereof.

10.    Fixing of Marble, slabs, polished granite stones, and tiles (other than mosaic
       tiles)

11.    Fixing of sanitary fittings for plumbing drainage and the like

12.    Painting and polishing

13.    Laying of pipes

14.    Tyre re-treading

15.    The supply of goods in providing know-how, designs, labour, supervision,
       inspection, training or other services in connection with any of the
       operations mentioned in serial numbers 1 to 14 above.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                         FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 31st March, 2006.
                                No. (GHN-24)VAT-2006/S.14(1 and 2)(1)-TH
      In exercise of the powers conferred by sub-section (2) read with the proviso to clause (iv) of sub-
section 1 of section 14 of the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of
Gujarat hereby specifies the activities of the manufacture mentioned in column (2) of the Schedule
appended hereto and fixes the rate of lump sum tax mentioned against each of them in column (3) of the
Schedule.
                                                   SCHEDULE
 Sr. No.     Description of activity of manufacture          Rate of lump sum tax
    1                           2                                      3
    1       Bakery                                      two per cent, of the turn over
                                                        of sales
    2       Bricks                                      two per cent, of the turn over
                                                        of sales
    3       [xxx]
        By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                       Additional Secretary of Government

                                                     Order
                                          FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                        Dated the 31st March, 2006.
                                    No. (GHN-25)VAT -2006/S.16(1)(1) TH
      In pursuance of the provision of sub-section (1) of section 16 of the Gujarat Value Added Tax Act,
2003 (Guj.1 of 2005), the Government of Gujarat appoints Commissioner of Sales Tax, appointed under
the Gujarat Sales Tax Act, 1969, to be the Commissioner of Commercial Tax, for carrying out the
purposes of the Gujarat Value Added Tax Act, 2003.
        By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                       Additional Secretary of Government

                                                     Order
                                          FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar
                                        Dated the 31st March, 2006.
                                    No. (GHN-26)VAT-2006/S.16 (2)(1)-TH
       In pursuance of the provision of sub-section (2) of section 16 of the Gujarat Value Added Tax Act,
2003 (Guj.1 of 2005), the Government of Gujarat appoints, Special Commissioner of Sales Tax,
Additional Commissioner of Sales Tax, Joint Commissioner of Sales Tax, Deputy Commissioner of Sales
Tax, Assistant Commissioner of Sales Tax, Sales Tax Officer, appointed under the Gujarat Sales Tax Act,
1969, to be the Special Commissioner of Commercial Tax, Additional Commissioner of Commercial Tax,
Joint Commissioner of Commercial Tax, Deputy Commissioner of Commercial Tax, Assistant
Commissioner of Commercial Tax and Commercial Tax Officer, respectively, for carrying out the
purposes of the Gujarat Value Added Tax Act, 2003.
        By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar
                                      Dated the 31st March, 2006.
                                No. (GHN-27) GST- 2006(S. 49)(404)-TH
       WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 49 of the
Gujarat Sale Tax Act, 1969 (Guj. 1 of 1970) read with section 21 of the Bombay General Clauses Act,
1904 (Bom. 1 of 1904), the Government of Gujarat hereby rescinds Government Notification, Finance
Department No. (GHN-627)/GST 1070 (S.49)-TH, dated the 29th April, 1970 (alongwith all the entries
inserted therein from time to time) on expiry of the 31st day of March, 2006.
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar
                                      Dated the 31st March, 2006.
                                No. (GHN-28) GST-2006(S. 49)(405)-TH
       WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 49 of the
Gujarat Sale Tax Act, 1969 (Guj. 1 of 1970) read with section 21 of the Bombay General Clauses Act,
1904 (Bom. 1 of 1904), the Government of Gujarat hereby rescinds the Government Notification, Finance
Department No. (GHN-14)/GST-1092(S.49)(251)-TH, dated the 1st April, 1992 (alongwith all the entries
inserted therein from time to time) on expiry of the 31st day of March, 2006.
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                       FINANCE DEPARTMENT
                                                Notification
                                      Sachivalaya, Gandhinagar.
                                        Dated 31st March, 2006
         No. (GHN-32)VAT-2006/SCH-II/(E.-28A)(4)/TH :- In exercise of the powers conferred by sub-entry
(ii) of entry 28A of Schedule-II to the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government
of Gujarat hereby specifies the items mentioned in the Schedule appended hereto, as ―Medical
equipments, devices and implants‖ for the purpose of the said entry 28A.
                                                   SCHEDULE
                                                      Central Excise
 Sr.        Description of item
No.
                                          Heading   Sub-heading   Tariff Item
                                            No.         No.          No.
1.                   2.                     3.          4.            5.
1.    Contact lenses                         -           -        9001 30 00
2.    Spectacle lenses of glass              -        9001 40          -
3.    Spectacle lenses of other              -           -        9001 50 00
      material
4.    Frames and mountings for             9003          -             -
      spectacles and parts thereof.
5.    Spectacles,         Correctives,     9004          -             -
      Protectives.
6.    Instrument and apparatus for           -           -        9018 90 11
      measuring blood pressure
7.    Acupuncture apparatus                  -           -        9018 90 43
8.    Baby incubators                        -           -        9018 90 92
9     Orthopaedic     or   fracture          -           -        9021 10 00
      appliance other than sub-
      entry (11), (12) and (13) of
      entry 3 of Schedule I of the
      Act.
10.   Artificial joints other than sub-      -           -        9021 31 00
      entry (11), (12) and (13) of
      entry 3 of Schedule I of the
      Act.
11.   Frequency           modulated          -           -        9021 40 10
      hearing aid system used for
      hearing     by    handicapped
      person in group situation
      other than hearing aid
      covered by sub-entry (2) and
      (3) of entry 3 of Schedule I of
      the Act.
12.   Pacemakers for stimulating             -           -        9021 50 00
      heart muscles, excluding
      parts and accessories.
13.   Parts and accessories         of       -           -        9021 90 10
      hearing aids.
14.   Clinical thermometers                  -           -        9025 11 10
15.   Digital thermometers                   -           -        9025 19 10
16.   Cardiac Stents                         -           -             -
17.   Drug Eluting stents                    -           -             -
 18.    Catheters                              -                  -                 -
 19.    I.V.Cannulae                           -                  -                 -
 20.    Bone Cements                           -                  -                 -
 21.    Scalp Vein Set                         -                  -                 -
 22.    Internal Prosthetic                    -                  -                 -
        Replacements
 23.    Parts (not specified or                -                  -             9033 00 00
        included elsewhere in this
        Schedule) of goods
        mentioned in this Schedule

Explanation : For the purposes of this notification,
(1)  The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with
     the Explanatory Notes as updated from time to time, published by the Customs Co-operation
     Council, Brussels, apply for the interpretation.
(2)  Where any commodities are described against any heading or, sub-heading or as the case may
     be, tariff item, and the aforesaid description is different in any manner from the corresponding
     description in the Central Excise Tariff Act, 1985, then only those commodities described as
     aforesaid shall be covered and other commodities though covered by the corresponding
     description in the Central Excise Tariff shalll not be covered under this notification.
(3)  Subject to the Explanation (2), for the purpose of any entry contained where the description against
     any heading or sub-heading or as the case may be, tariff items matches fully with corresponding
     description in the Central Excise Tariff, then all the commodities covered for the purposes of the
     said tariff under that heading or sub-heading or, as the case may be tariff item, shall be covered by
     the scope of this notification.
       By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                       Additional Secretary of Government

                                                   Notification
                                          FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                          Dated 31st March, 2006


No. (GHN-33) VAT-2006/SCH-II/(42A)(5) /TH :- In exercise of the powers conferred by Entry-42A of
Schedule-II to the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby
specifies the goods mentioned in the Schedule appended hereto, as “Industrial Inputs” for the purpose
of said Entry 42A.
                                                   SCHEDULE
                                                                Central Excise
 Sr.                                                                   Sub-
                Description of Goods                  Heading                    Tariff Item
 No.                                                                  heading
                                                        No.                         No.
                                                                        No.
  1    Mava whether or not mixed with sugar.            4.02             -              -
  2    Gum                                             13.01             -              -
3   Glycerol crude; Glycerol waters and           15.2    -        -
    Glycerol lyes.
4   Vegetable       waxes       (other than       15.21   -        -
    Triglycerides), Beeswax, other insect
    waxes and spermaceti, whether or not
    refined or coloured, shellac waxes

5   Liquid glucose (non medicinal), Dextrose      17.02   -        -
    Syrup, Caramel.

6   Sulphur of all kinds, other than sublimed     25.03   -        -
    sulphur, precipitated sulphur and colloidal
    sulphur.
7   Natural Graphite.                             25.04   -        -
8   Emery powder (natural)                        25.13   -   25.13.20.10


9   Iron ores and concentrates, including         26.01   -        -
    roasted iron pyrites.

10 Manganese ores and concentrates,               26.02   -        -
   including ferruginous manganese ores
   and concentrates with a manganese
   content of 20% or more, calculated on the
   dry weight.

11 Copper ores and concentrates.                  26.03   -        -
12 Nickel ores and concentrates.                  26.04   -        -
13 Cobalt ores and concentrates.                  26.05   -        -
14 Aluminum ores and concentrates.                26.06   -        -
15 Lead ores and concentrates.                    26.07   -        -
16 Zinc ores and concentrates.                    26.08   -        -
17 Tin ores and concentrates.                     26.09   -        -
18 Chromium ores and concentrates.                26.1    -        -
19 Tungsten ores and concentrates                 26.11   -        -
20 Uranium    or  Thorium    ores    and          26.12   -        -
   concentrates.
21 Molybdenum ores and concentrates.              26.13   -        -
22 Titanium ores and concentrates                 26.14   -        -
23 Niobium,    tantalum,   vanadium         or    26.15   -        -
   zirconium ores and concentrates.

24 Precious metal ores and concentrates.          26.16   -        -
25 Other ores and concentrates.                   26.17   -        -
26 Coal tar                                      27.06   -        -
27 Benzole.                                      27.07   -     2707.10
28 Toluol                                        27.07   -     2707.20
29 Xylol                                         27.07   -     2707.30
30 Naphthalene.                                  27.07   -     2707.40
31 Phenols                                       27.07   -     2707.50
32 Crcosote oils                                 27.07   -     2707.60
33 Butylenes (when not used as fuel)             27.11   -   27.11.14. 00


34 Fluorine, Chlorine, Bromine and iodine.       28.01   -        -
35 Sulphur, sublimed or precipitated;            28.02   -        -
   colloidal sulphur.
36 Carbon (carbon blacks and other forms of      28.03   -        -
   carbon not elsewhere specified or
   included)
37 Hydrogen, rare gases and other non-           28.04   -        -
   metals     excluding medicinal     grade
   oxygen.
38 Hydrogen                                                    2804.10
39 Argon                                                       2804.21
40 Hellum                                                    2804.29.10


41 Nitrogen                                                  2804.30.00


42 Oxygen                                                      2804.4
43 Alkali or alkaline earth metals; rare earth   28.05   -        -
   metals, scandium and yttrium, whether or
   not intermixed or interalloyed; mercury.


44 Hydrogen chloride (hydrochloric acid);        28.06   -        -
   chlorosulphuric acid

45 Sulphuric acid and hydride thereof Oleum      28.07   -        -
46 Nitric acid; sulphonicric acids               28.08   -        -
47 Diphosphorus pentaoxide; phosphoric           28.09   -        -
   acid; polyphosphoric acids, whether or
   not chemically defined.


48 Oxides of boron; boric acids.                 28.10   -        -
49 Other inorganic acids; Carbon dioxide in     28.11      -          -
   a gaseous form; Sulphur trioxide
   (sulphuric anhydride)
50 Carbon dioxide                                                  2811.21
51 Dry ice                                                        2811.21.10


52 Halides and halide oxides of non-metals.     28.12      -          -
53 Sulphides of non-metals; commercial          28.13      -          -
   phosphorus trisulphide.

54 Ammonia, anhydrous or in aqueous             28.14      -          -
   solution
55 Sodium     hydroxide    (caustic soda);      28.15      -          -
   potassium hydroxide (caustic potash);
   peroxides of solium or potassium


56 Hydroxide and peroxide of magnesium;         28.16      -          -
   oxides, hydroxides and peroxides of
   strontium of barium.
57 Zinc oxide, zinc peroxide                    28.17      -          -
58 Aluminium hydroxide                          28.18      -      2818.30.00


59 Chromium oxides and hydroxides               28.19      -          -
60 Manganese oxides                             28.20      -          -
61 Chromium trioxides                                             2820.10.00


62 Iron oxides and hydroxides                   28.21   2821.10       -
63 Cobalt   oxides      and      hydroxides;    28.22      -          -
   commercial cobalt oxides

64 Titanium oxide, others                       28.23      -          -
65 Hydrazine and hydroxylamine and their        28.25      -          -
   inorganic salts; other inorganic bases;
   other metal oxides, hydroxides and
   peroxides.

66 Fluorides;                fluorosilicates,   28.26      -          -
   fluoroaluminates and other complex
   fluorine salts.
67 Chlorides, chloride oxides and chloride      28.27      -          -
   hydroxides; bromides and bromide oxide
   iodides and iodide oxides
68 Commercial calcium hypo chlorite              28.28   -        -
   (bleaching paste or powder) sodium
   hypochlorite
69 Chlorates and Perchlorates; Bromates          28.29   -        -
   and     Perbromates;     Iodates    and
   periodates.
70 Sulphides; Polysulphides, whether or not      28.30   -        -
   chemically defined.

71 Dithionites and sulphoxylates                 28.31   -        -
72 Sulphites; thiosulphates                      28.32   -        -
73 Copper sulphate                               28.33   -   2833.25. 00


74 Basic Chromium Sulphate                       28.33   -   2833.23.00


75 Sodium       persulphate,   potassium         28.33   -   2833.40.00
   persulphate and ammonium persulphate

76 Nitrites; nitrates.                           28.34   -        -
77 Phosphinates            (hypophosphites),     28.35   -        -
   Phosphonates        (phosphites);    and
   phosphates, polyphosphates whether or
   not chemically defined.

78 Carbonates;            peroxocarbonates       28.36   -        -
   (percarbonates); commercial ammonium
   carbonate     containing     ammonium
   carbamate

79 Cyanides, cyanide oxides and complex          28.37   -        -
   cyanides
80 Fulminates, cyanates and thiocyanates         28.38   -        -
81 Silicates, commercial alkali, metal           28.39   -        -
   silicates
82 Borates; peroxoborates (perborates)           28.40   -        -
83 Sodium bichromate, sodium dichromate          28.41   -        -
   and potasium dichromate

84 Radioactive chemical elements and             28.44   -        -
   radioactive isotopes (including the fissile
   or fertile chemical elements and isotopes)
   and their compounds; mixtures and
   residues containing these products.
85 Isotopes other than those of heading         28.45      -            -
   28.44 compounds, inorganic or organic of
   such isotopes, whether or not chemically
   defined.
   (1) Heavy water (deutarium oxide)
   (2) Nuclear fuels not elsewhere included
   or specified

86 Compounds, inorganic or organic of rare      28.46      -            -
   earth metals, of yttrium or of scandium or
   of mixtures of these metals.


87 Hydrogen peroxide                            28.47      -            -
88 Phosphides, whether or not chemically        28.48      -            -
   defined, excluding Ferro phosphorus

89 Calcium carbides and silicon carbides        28.49      -            -
90 Hydrides, nitrides, azides, silicides and    28.50      -            -
   borides, whether or not chemically
   defined, other than compounds which are
   also carbides of heading 2849

91 Ethylene                                     29.01      -       2901.21. 00


92 Propylene                                    29.01      -       2901.22. 00


93 Acetylene, in dissolved condition            29.01      -       2901.29. 10


94 Heptene                                      29.01      -       2901.29. 10


95 Cyclic Hydrocarbons                          29.02
96 Halogenated derivatives of Hydrocarbons      29.03      -
97 Sulphonates, nitrated orl nitrosated         29.04      -            -
   derivatives of hydrocarbons, whether or
   not halogenated
98 Acyclic alcohols and their halogenated,      29.05      -            -
   sulphonated, nitrated or nitrosated
   derivatives
99 Methanol                                             29.05.10
100 Di-ethylene    Glycol,    Mono-ethylene             29.05.90
    Glycol, Tri-ethylene Glycol, Ethylene
    Glycol, Heavy Ethylene Glycol
101 Cyclic alcohols and their halogenated,      29.06      -       -
    sulphonated, nitrated or nitrated or
    nitrosated derivatives
102 Phenols; Phenol-Alcohols.                   29.07      -       -
103 Halogenated, sulphonated, nitrated or       29.08      -       -
    nitrosated derivatives of phenols or
    phenol-alcohols.
104 Ethers, ether-alcohols, peroxides, ether-   29.09      -       -
    phenols, ether-alcohol-phenols, alcohol
    peroxides, ether peroxides, ketone
    peroxides (whether or not chemically
    defined)    and     their   halogenated,
    sulphonated, nitrated or nitrosated
    derivatives

105 Epoxides, epoxy alcohols, epoxy phenols     29.10      -       -
    and epoxy ethers, with a three-membered
    ring and their halogenated, sulphonated
    nitrated or nitrosated derivatives.


106 Ethylene oxide                                      29.10.00
107 Acetals and hemiacetals, whether or not     29.11      -       -
    with other oxygen function and their
    halogenated, sulphonated, nitrated or
    nitrosated derivatives.

108 Aldehydes, whether or not with other        29.12      -       -
    oxygen function; cyclic polymers of
    aldehydes; Para formaldehyde.


109 Halogenated, sulphonated, nitrated or       29.13      -       -
    nitro sated derivatives of products of
    heading 29.12.
110 Ketones, quinones, whether or not with      29.14   29.14.21   -
    other oxygen function, and their
    halogenated, sulphonated, nitrated or
    nitrosated derivatives (excluding camphor
    whether natural or synthetic)

111 Saturated acyclic monocarboxylic acids      29.15      -       -
    and their anhydrides, halides, peroxides
    and peroxyacids; their halogenated,
    sulphonated, nitrated or nitrosated
    derivatives.
112 Unsaturated    acyclic  monocarboxylic      29.16   -   -
    acids, cyclic monocarboxylic acids, their
    anhydrides, halides, peroxides and
    peroxyacids;     their      halogenated,
    sulphonated, nitrated or nitrosated
    derivatives.
113 Polycarboxylic acids, their anhydrides,     29.17   -   -
    halides, peroxides and peroxyacids; their
    halogenated sulphonated, nitrated or
    nitrosated derivatives.

114 Carboxylic acids with additional oxygen     29.18   -   -
    function and their anhydrides, halides,
    peroxides     and     peroxyacids; their
    halogenated, sulphonated, nitrated or
    nitrosated derivatives.

115 Phosphoric esters and their salts,          29.19   -   -
    including      lactophosphates;   their
    halogenated, sulphonated, nitrated or
    nitrosated derivatives.

116 Esters of other inorganic acids of non-     29.20       -
    metals (excluding esters of hydrogen
    halides)    and      their salts;  their
    halogenated, sulphonated, nitrated or
    nitrosated derivatives.

117 Amine-function compounds.                   29.21   -   -
118 Oxygen-function amino-compounds.            29.22   -   -
119 Quaternary     ammonium   salts  and        29.23   -   -
    hydroxides;     lecithin and    other
    phosphoaminolipids whether or not
    chemically defined.

120 Carboxyamide-function       compounds;      29.24   -   -
    amide-function compounds of carbonic
    acid.
121 Carboxyamide-function         compound      29.25   -   -
    (including saccharin and its salts) and
    iminefunction compounds.


122 Nitrile-function compounds                  29.26   -   -
123 Diazo, azo- or azoxy-compounds.             29.27   -   -
124 Organic derivatives of hydrazine or of      29.28   -   -
    hydroxylamine.

125 Compoounds with other nitrogen function     29.29   -   -
126 Organo-sulphur compounds.                   29.30   -   -
127 Ethylene Diamine Tetra Acetic Acid,           29.31   -   -
    Nitrillo  Triacetic Acid and  their
    Derivatives.
128 Heterocyclic compounds with oxygen            29.32   -   -
    heteroatom(s) only.

129 Heterocyclic compounds with nitrogen          29.33   -   -
    heteroatom(s) only.

130 Nucleic acids and their salts whether or      29.34   -   -
    not chemically defined; other heterocyclic
    compounds.
131 Sulphonamides.                                29.35   -   -
132 Glycosides, natural or reproduced by          29.38   -   -
    synthesis and their salts, ethers, esters
    and other derivatives.
133 Vegetable      alkaloids,    natural   or     29.39   -   -
    reproduced by synthesis, and their salts,
    ethers, esters and other derivatives.


134 Sugars, chemically pure, other than           29.40   -   -
    sucrose, lactose, maltose, glucose and
    fructose; Sugar ethers, Sugar acetals and
    sugar esters, and their salts, other than
    products of heading 2937, 2938 or 2939

135 Ethylene Diamine Tetra Acetic Acid,           29.42   -   -
    Nitrillo  Triacetic    Acid   and     their
    Derivatives.
136 Printing ink, writing ink or drawing ink,     32.15   -   -
    whether or not concentrated or solid.

137 Albumins (including concentrates of two       35.02   -   -
    or more whey proteins, containing by
    weight morel than 80% whey proteins,
    calculated   on     the    dry  matter),
    albuminates     and     other   albumin
    derivatives.
138 Gelatin (including gelatin in rectangular     35.03   -   -
    (including square) sheets, whether or not
    surface worked or coloured) and gelatin
    derivatives.

139 Peptones and their derivaties; other          35.04   -   -
    protein substances and their derivatives,
    not elsewhere specified or included; hide
    powder, whether or not chromed.
140 Dextrins and other modified starches (for    35.05   -   -
    example, pregelatinised or esterified
    starches)
141 Enzymes;     prepared     enzymes    not     35.07   -   -
    elsewhere specified or included.

142 Artificial graphite; colloidal or semi-      38.01   -   -
    colloidal graphite; preparations based on
    graphite or other carbon in the form of
    pastes, blocks, plates or other semi-
    manufactures.

143 Activated carbon; activated natural          38.02   -   -
    mineral products; animal black, including
    spent animal black.
144 Residual lyes for the manufacture of         38.04   -   -
    wood pulp, whether or not concentrated,
    de-sugared      or     chemically treated,
    including    lignin     sulphonates,   but
    excluding tall oil of heading 38.03.

145 Rosin and resin acids, and derivatives       38.06   -   -
    thereof; rosin spirit and rosin oils; run
    gums.
146 Wood tar; wood tar oils; wood creosote;      38.07   -   -
    wood naphtha; vegetable pitch; brewers‘
    pitch and similar preparations based on
    rosin, resin acids or on vegetable pitch


147 Finishing agents, dye carriers to            38.09   -   -
    accelerate the dyeing or fixing of
    dyestuffs and other products and
    preparations (for example, dressings and
    mordents), of a kind used in the textile,
    paper, leather or like industries, not
    elsewhere specified or included.

148 Prepared rubber accelerators; compound       38.12   -   -
    plasticisers for rubber or plastics, not
    elsewhere specified or included; anti-
    oxidizing    preparations  and     other
    compound stabilizers for rubber or
    plastics.
149 Reducers and blanket wash/roller wash        38.14   -   -
    used in the printing industry.

150 Reaction initiators, reaction accelerators   38.15   -   -
    and catalytic preparations, not elsewhere
    specified or included.
151 Mixed alkyl benzenes and mixed                  38.17      -           -
    alkylnaphthalenes, other than those of
    heading 27.07 or 29.02.
152 Chemical elements doped for use in              38.18      -           -
    electronics, in the form of discs, wafers or
    similar forms; chemical compounds
    doped for use in electronics.

153 Industrial monocarboxylic fatty acids; acid     38.23      -           -
    oils from refining; industrial fatty alcohols

154 Prepared binders for foundry moulds or          38.24      -           -
    cores; Retarders used in the printing
    industry.
155 Polymers of ethylene, in primary forms.         39.01      -           -
156 LLDPE/LDPE                                              39.01.10
157 HDPE                                                    39.01.20
158 Polymers of propylene or of other olefins,      39.02      -           -
    in primary forms.

159 Polymers of styrene, in primary forms.          39.03      -           -
160 Polymers of vinyl chloride or of other          39.04      -           -
    halogenated olefins, in primary forms.

161 PVC                                                     39.04.10
162 Polymers of vinyl acetate or of ther vinyl      39.05      -           -
    esters, in primary forms; other vinyl
    polymers in primary forms.


163 Acrylic polymers in primary forms.              39.06      -           -
164 Polyacetals,  other   polyethers    and         39.07      -           -
    epoxide resins, in primary forms;
    polycarbonates, alkyd resins, polyallyl
    esters and other polyesters, in primary
    forms.

165 Polyethylene     terepthalate         chips,            39.07.60
    polythene chip
166 Amino-resins and phenolic resins                39.09      -           -
167 Silicones resins                                  -        -       3910.00.10


168 Natural polymers (for example, alginic          39.13      -           -
    acid) and modified natural polymers (for
    example, hardened proteins, chemical
    derivatives of natural rubber), not
    elsewhere specified or included, in
    primary forms.
169 Waste, parings and scrap, of plastics.           3915       -            -
170 Tubes, pipes and hoses, and fittings             39.17      -            -
    thereof (for example, joints elbows,
    flanges), of plastics.
171 Self-adhesive plates, sheets, film foil,         39.19      -            -
    tape, strip and other flat shapes, of plastic
    whether or not in rolls.
172 Other plates, sheets, film, foil and strip, of   39.20      -            -
    plastics, non-cellular whether lecquered
    or metallised or luminated and not not
    reinforced, laminated, supported or
    similarly combined with other materials.



173 Other plates, sheets, film, foil and strip, of   39.21
    plastics
174 Flexible plain films                                     39.20.32
175 Plastic fabrics of the type used for making      39.26      -            -
    plastic woven sacks and plastic woven
    sacks.
176 Natural Rubber, balata, gutta percha,            40.01      -            -
    guayule, chicle and similar natural gums,
    in primary forms or in plates, sheets or
    strips.

177 Synthetic rubber and factice derived from        40.02      -            -
    oils in primary forms or in plates, sheets
    or strip; mixtures of any product of
    heading 40.01 with any product of this
    heading, in primary forms or in plates,
    sheets or strip.


178 Reclaimed rubber in primary forms or in          40.03      -            -
    plates, sheets or strip.

179 Waste, parings and scrap of rubber (other        40.04      -            -
    than hard rubber) and powders and
    granules obtained there from.


180 Compounded rubber, unvulcanised, in              40.05      -            -
    primary forms or in plates, sheets or strip.

181 Plates, sheets and strip of micro-cellular       40.08      -       40.08.11. 10
    rubber.

182 Blocks of micro-cellular, rubber but not of      40.08      -       40.08.19 10
    latex foam sponge, used in the
    manufacture of soles, heels or soles and
    heels combined, for footwear.
183 Plates, sheets and strip of non-cellular        40.08      -       40.08.21.10
    rubber used in the manufacture of soles,
    heels or soles and heels combined, for
    footwear.

184 Blocks of non-cellular rubber used in the       40.08      -       40.08.29.20
    manufacture of soles, heels or soles and
    heels combined, for footwear.


185 Stoppers, caps and lids of rubber.              40.16      -            -
186 Packing cases, boxes, crates, drums and         44.15
    similar packing of wood, cable-drums of
    wood; pallets, box pallets and other load
    boards of wood; pallet collars of wood.


187 Corks and stoppers                              45.03
188 Mechanical wood pulp.                           47.01      -            -
189 Chemical wood pulp, dissolving grades.          47.02      -            -
190 Chemical wood pulp, soda or sulphar,            47.03      -            -
    other than dissolving grades.

191 Chemical wood pulp, sulphite, other than        47.04      -            -
    dissolving grades.

192 Wood pulp obtained by a combination of          47.05      -            -
    mechanical      and     chemical      pulping
    processes.
193 Pulps of fibers derived from recovered          47.06      -            -
    (waste and scrap) paper or paperboard or
    of other fibrous cellulosic material.


194 Recovered (waste and scrap) paper or            4707       -            -
    paperboard.
195 Paper and Paperboard, laminated                 48.07   48.07.00
    internally with bitumen, tar or asphalt

196 Tarred, bituminised or asphalted paper          48.11
    and paperboard, paper and paperboard,
    coated inpregnated or covered with
    plastic (excluding adhesives)


197 Paper or paperboard lables of all kinds,        48.21
    whether or not printed.
    Paper printed lables and paper board
    prinetd labels
198 Paper self-adhesive tape and printed         48.23
    wrappers used for packing

199 Yarn of jute                                 53.07     -        -
200 Sacking fabrics, Hessian fabrics, Jute       53.10     -        -
    canvas.
201 Polyster staple fibre waste                          5505.1
202 Twine, cordage, ropes and cables,            56.07     -        -
    whether or not plaited or braided and
    whether or not impregnated, coated,
    covered or sheathed with rubber or
    plastics.
203 Sacks and bags of a kind used for the        63.05
    packing of goods, of jute or of other
    textile bast fibres of heading 63.03


204 Natural or artificial abrasive powder or     68.05     -        -
    grain, on a base of textile material, or
    paper, of paperboard or of other
    materials, whether or not cut to shape or
    sewn or otherwise made up.

205 Refractory ceramic fibres                    6903             [XXX]


206 Cullet and other waste and scrap of          70.01     -        -
    glass, glass in the mass.

207 Carboys, bottles, jars, pots phials of       70.10
    glass, ampules and other containers of
    Glass, of a kind used for the conveyance
    of packing of goods, preserving jars of
    glass, stoppers lids and other closure of
    glass
208 Glass fibers (including glass wool) and      70.19     -        -
    articles thereof (for example: yarn, woven
    fabrics)
209 Ferro alloys.                                72.02     -        -
210 containers for compressed or liquefied       73.11
    gas, of iron or steel

211 Aseptic packaging aluminium foil of
    thickness less than 0.2 mm and backed
    by paper and LDPE
212 Stoppers, caps and lids (including crown     83.09
    corks, screw caps and pouring stoppers)
    capsules for bottles, threaded bungs,
    bung covers, seals and other packing
    accessories of base metal
213 Winding wire                                 85.44         -           -
214 Vessels and other floating structures for      -           -      8908.00.00
    breaking up.

215 Gelatin capsule empty                                             9602.00.30


216 Buttons of plastics.                           -           -      9606.21.00



Author's Note : Following entries were added by Notification No. (GHN-46)VAT-2006-SCH-
II(42A)(6)-TH Dated 29th April, 2006.
                                                          Central Excise
 Sr.                                                         Sub-
              Description of Goods              Heading               Tariff Item
 No.                                                        heading
                                                  No.                    No.
                                                              No.
217 Rubber foam
218 Capacitors
219 Chalk powder
220 [xxx] rubber thread
221 Plastic lumps
222 Bitumen
223 Asbestos fibers and products thereof
224 Waste paper
225 Transformer stamping/stamping
    lamination
226 Aromatic chemical and compounds
227 Casein
228 Liquified Petroleum Gas when used as
    feedstock    in   the   manufacture    of
    polybutene, polyisobutylene, Methyl Ethyl
    Ketone or propylene.
229 Plastic Muster Batch".

Author's Note : Following entry was added by Notification No. (GHN-71)VAT-2006-SCH-II.(42A)(9)-
TH dated 29th May, 2006.
                                                          Central Excise
 Sr.                                                         Sub-
              Description of Goods              Heading               Tariff Item
 No.                                                        heading
                                                  No.                    No.
                                                              No.
230 Paraffin wax

Author's Note : Following entries were added by Notification No. (GHN-82)VAT-2006-SCH-
II.(42A)(10)-TH dated 19th July, 2006.
                                                             Central Excise
 Sr.                                                            Sub-
               Description of Goods                Heading               Tariff Item
 No.                                                           heading
                                                     No.                    No.
                                                                 No.
231 Yellow and white antistatic agent.
232 Tread Rubber.

Author's Note : Following entry was added by Notification No. (GHN-85)VAT-2006-SCH-II.(42A)(11)-
TH dated 2nd Aug., 2006.
                                                             Central Excise
 Sr.                                                            Sub-
               Description of Goods                Heading               Tariff Item
 No.                                                           heading
                                                     No.                    No.
                                                                 No.
233 All types of labels, whether printed or not.

Author's Note : Following entries were added by Notification No. (GHN-17)VAT-2006-SCH-
II(42A)(13)-TH dated 22nd May, 2007.
                                                             Central Excise
 Sr.                                                            Sub-
               Description of Goods                Heading               Tariff Item
 No.                                                           heading
                                                     No.                    No.
                                                                 No.
"234 Denatured ethyl alchohol of any strength.
235 Block or rubble form of marble.
236 Block or rubble form of granite.
237 Valves of all types.
238 Kerosene (Linear Alkyl Benzene Feed
    Stock) for use in the manufacture of
    Linear Alkyl Benzene."
Author's Note : Following entries were added by Notification No. (GHN-29)VAT-2008-SCH-II
(42A)(15)-TH dated 16th May, 2008.
                                                             Central Excise
 Sr.                                                            Sub-
               Description of Goods                Heading               Tariff Item
 No.                                                           heading
                                                     No.                    No.
                                                                 No.
"239 Bare wire of non-ferrous metal.
240 Spring of all types excluding spring used
    as part of motor vehicles.
Author's Note : Following entry was added by Notification No. (GHN-19)VAT-2009-SCH-II (42A)(16)-
TH dated 1st August, 2009.
                                                             Central Excise
 Sr.                                                            Sub-
               Description of Goods                Heading               Tariff Item
 No.                                                           heading
                                                     No.                    No.
                                                                 No.
"241 Zippers and fasteners                            -           -           -
        By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                       Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 31st March, 2006.
                                No. (GHN-34)VAT-2006/SCH-I/(36B)(3)/TH
      In exercise of the powers conferred by entry 36B of Schedule I to the Gujarat Value Added Tax Act,
2003 (Guj.1 of 2005), the Government of Gujarat hereby specifies all types of garments, goods and
made-ups of Khadi for the purpose of the said entry 36B,
        Explanation :- For the purpose of this notification, the expression ―Khadi‖ means any cloth woven
on hand looms in India from cotton, silk or woollen yarn handspun in India or from a mixture of any two or
all of such yarns and certified as khadi by the Khadi and Village Industries Commission established under
the Khadi and Village Industries Commission Act, 1956.
        By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                       Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 31st March, 2006.
       No. (GHN-35) VAT-2006-S.5(2)(1)-TH :- 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     Class of Sales or Purchases         Exemption          Restriction and
  No.                                        whether whole or    condition, if any.
                                                part of tax
   1                      2                          3                    4
   1.     Fabrics of all types (excluding        Whole of tax            ---
          plastic fabrics of the type used
          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.
   2.     Sugar of all types covered by          Whole of tax            ---
          entry 73 of Schedule-II of the
         Act.
  3.     Tobacco of all types covered by        Whole of tax            ---
         entry 76A of Schedule II of the
         Act other than tobacco imported
         from outside the territory of
         India.
  4.     Seeds of all types other than          Whole of tax            ---
         imported seeds used for sowing
         purpose.
  5.     Diamond whether polished or            Whole of tax            ---
         not.
  6.     (1) Jari thread and embroidery         Whole of tax            ---
             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.
  7.     Sand, grit, gravels, rubbles and To the extent to              ---
         black traps.                               which the
                                          amount of tax
                                          exceeds five paise
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee

Author's Note : Following entries were added by Notification No. (GHN-44)VAT-2006- S.5(2)(3)-TH
Dated 29th April, 2006.
                                                Exemption
 Entry                                                           Restriction and
          Class of Sales or Purchases.        whether of whole
  No.                                                            conditions if any
                                               or part of tax.
  1.                     2.                          3.                 4.
   8     Components,         parts     and
         accessories of Opener (Huller)
         and Thrasher for agriculture use       Whole of tax            ....
         to which entry 2(ii) of Schedule I
         to the Act applies.
   9     Components,        parts       and
         accessories (excluding tyres and
         tubes) of Hand carts or animal         Whole of tax            ....
         driven carts to which entry 31 of
         Schedule I to the Act applies.
  10     Components,        parts       and
         Accessories       of       Musical
         instruments (hand made and
         other than electronic musical          Whole of tax            ....
         instruments) and Harmonium
         reeds to which entry 43 of
         Schedule I to the Act applies.
11   Components and parts of Pawrah
     and Pick-axe to which entry 45 of        Whole of tax       ....
     Schedule I to the Act applies.
12   Weighing scales of all types other
     than electronic weighing scales to
     which entry 82A of Schedule II to        Whole of tax       ....
     the    Act    applies    including
     components and parts thereof.
13   Bone and bone meal.                      Whole of tax       ....
14   Ghamela and tagaras made of
                                              Whole of tax       ....
     G.P.sheets and C.R. Sheets.
15   Khandsari.                               Whole of tax       ....
16   Hand made paper.                         Whole of tax       ....
17   Handkerchief.                            Whole of tax       ....
18   Husk of all types excluding
                                              Whole of tax       ....
     groundnut husk and rice husk.
19   Mamara and pauva.                        Whole of tax       ....
20   Raw wool.                                Whole of tax       ....
21   Synthetic stones of Khambhat.            Whole of tax       ....
22   Components, parts and                To the extent to
     accessories of agricultural                    which the
     implements and machinery, to         amount of tax
     which entry 1 of Schedule II to      exceeds five paise
                                                                 ....
     the Act applies.                     including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee
23   Components,         parts       and To the extent to
     accessories of communications                 which the
     equipments to which entry 23 of amount of tax
     Schedule II to the Act applies.     exceeds five paise
                                                                 ....
                                         including 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 additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
25   Fittings of pipes of all varieties   To the extent to
     including G.I. Pipes, C.I. Pipes,              which the
     ductile pipes and PVC pipes to       amount of tax
     which entry 58 of Schedule II to     exceeds five paise     ....
     the Act applies.                     including additional
                                          tax at the rate of
                                          one paisa in the
                                                rupee.
[xxx]                                                                  ....
 27     Pressure cookers and pressure To the extent to
        pans and parts thereof.                 which the
                                      amount of tax
                                      exceeds five paise
                                                                       ....
                                      including additional
                                      tax at the rate of
                                      one paisa in the
                                      rupee.
 28     Components,         parts     and To the extent to
        accessories of sewing machines                which the
        to which entry 65(i) of Schedule II amount of tax
        to the Act applies.                 exceeds five paise
                                                                       ....
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
 29     Components,         parts   and         To the extent to
        accessories of tools meant for                    which the
        use by carpenters and blacksmith        amount of tax
        to which entry 76B of Schedule II       exceeds five paise
        to the Act applies.                                            ....
                                                including additional
                                                tax at the rate of
                                                one paisa in the
                                                rupee.
 30     Components,           parts      and    To the extent to
        accessories of tractors of all                    which the
        types, power tillers and trailers of    amount of tax
        tractors to which entry 77(i) and       exceeds five paise
        (ii) of Schedule II to the Act apply.                          ....
                                                including additional
                                                tax at the rate of
                                                one paisa in the
                                                rupee.
 31     Tyres and tubes of hand carts or To the extent to
        animal driven vehicles to which             which the
        entry 31 of schedule I to the Act amount of tax
        applies.                          exceeds five paise
                                                                       ....
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
 32     Tyres and tubes of the goods to To the extent to
        which entry 6 of schedule II to the           which the
        Act applies.                        amount of tax
                                            exceeds five paise
                                                                       ....
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
 33     Components,          parts      and To the extent to           ....
     accessories       of     Medical               which the
     equipments,      devices     and     amount of tax
     implants as specified in the         exceeds five paise
     Government notification, Finance     including additional
     Department No.(GHN-32) VAT-          tax at the rate of
     2006/ (SCH-II) (28A)(4)TH dated      one paisa in the
     31st March, 2006.                    rupee.
34   Components,         parts     and    To the extent to
     accessories of Agricultural inputs             which the
     specified in the Government          amount of tax
     notification, Finance Department     exceeds five paise
     No.(GHN-16) VAT-2006/ (SCH-II)                              ....
                                          including additional
     (42A)(1)TH dated 29th March,         tax at the rate of
     2006.                                one paisa in the
                                          rupee.
35   Machinery including parts and To the extent to
     accessories thereof used in the           which the
     execution of works contract.    amount of tax
                                     exceeds five paise
                                                                 ...
                                     including 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 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 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 additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
39   Glass pearls (beads).                To the extent to
                                                   which the
                                          amount of tax          ...
                                          exceeds five paise
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
  40     Newar made of Plastic.           To the extent to
                                                    which the
                                          amount of tax
                                          exceeds five paise
                                                                          ...
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
  41     Cup, Glass, Tray, Dish, Nepkin, To the extent to
         Padia, Forks, Spoons made from            which the
         plastic, paper or thermocol.    amount of tax
                                         exceeds five paise
                                                                          ...
                                         including additional
                                         tax at the rate of
                                         one paisa in the
                                         rupee.
Author's Note : Following entry was added by Notification No. (GHN-60) VAT-2006-S.5(2)(5)-TH
Dated 12th May, 2006.
 Entry    Class of Sales or Purchases        Exemption             Restriction and
  No.                                      whether whole or       condition, if any.
                                              part of tax
   1                     2                         3                      4
 "42.    Sales of Furnace Oil             To the extent to               ..".
                                                    which the
                                          amount of tax
                                          exceeds five paise
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
Author's Note : Following entries were added by Notification No. (GHN-61) VAT-2006-S.5(2)(6)-TH
Dated 16th May, 2006.
 Entry    Class of Sales or Purchases        Exemption             Restriction and
  No.                                      whether whole or       condition, if any.
                                              part of tax
   1                     2                         3                      4
 "43.    Purchase      of    the   Isabgul Whole of purchase     (1) such purchases
         (csyllium husk) seeds by a tax payable under            are intended for use
         registered dealer from a person sub-section (1) of      in manufacture of
         who is not a registered dealer.      section 9.         Isabgul    by    the
                                                                 purchasing dealer;
                                                                 (2) The Isabgul so
                                                                 manufactured has
                                                                 been sold by the
                                                                 dealer within the
                                                                 State.
  44.    Purchase   of   the    agricultural Whole of purchase (1) Such purchases
         produce by a registered dealer tax payable under are intended for
         from a person who is not a sub-section (1) of resale within the
         registered dealer.                 section 9.    State;
                                                          (2) The purchasing
                                                          dealer has sold
                                                          such goods within
                                                          twelve months from
                                                          the     date     of
                                                          purchase."
Author's Note : Following entry was added by Notification No. (GHN-72) VAT-2006-S.5(2)(8)-TH
Dated 1st June, 2006.
 Entry    Class of Sales or Purchases        Exemption          Restriction and
  No.                                      whether whole or    condition, if any.
                                              part of tax
   1                    2                          3                     4
 "45.    Resale of chemical fertilizers to Whole of tax       (1)     The      selling
         which entry, 19 of Schedule II to                    dealer who has
         the Act applies.                                     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.‖,
                                                            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"

Author's Note : Following entries were added by Notification No. (GHN-73) VAT-2006-S.5(2)(9)-TH
Dated 6th June, 2006.
 Entry    Class of Sales or Purchases     Exemption           Restriction and
  No.                                   whether whole or     condition, if any.
                                           part of tax
   1                   2                        3                     4
 "46.    Sales of used or second-hand To the extent to      (1)    The    selling
         motor car.                   which the amount of   dealer proves to the
                                      tax exceeds one       satisfaction of the
                                      paise in the rupee    Commissioner that
                                      subject    to   the   the motor car is
                                      maximum of rupees     registered at the
                                      two thousand per      time of purchase
                                      motor car.            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.    Purchase of used or second-had Whole      of     tax        The selling dealer
         motor car.                     payable under sub-           proves      to    the
                                        section     (1)    of        satisfaction of the
                                        section 9 of the Act.        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                ---
Author's Note : Following entries were added by Notification No. (GHN-77) VAT-2006-S.5(2)(10)-TH
Dated 19th July, 2006.
 Entry     Class of Sales or Purchases           Exemption             Restriction and
  No.                                          whether whole or       condition, if any.
                                                  part of tax
   1                     2                             3                      4
 "49.    (1) Sales of goods by the                Whole of Tax               ----
             Canteen Stores Department
             (Ministry      of     Defence,
             Government of India) to the
             Unit run Canteen.
         (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          Whole of purchase     (1) The agricultural
         produce by a registered dealer        tax payable under     produce          so
         from a Commission Agent who           sub--section (4) of   purchased shall be
         has been granted permission to        section 9.            used              in
         pay lump sum tax under sub-                                 manufacture       of
         -section (1) of section 14B.                                taxable goods by
                                                                     the     purchasing
                                                                     dealer.
                                                                     (2) The goods so
                                                                     manufactured shall
                                                                     be sold by the
                                                                     dealer within the
                                                                     State.
Author's Note : Following entry was added by Notification No. (GHN-87) VAT-2006-S.5(2)(12)-TH
Dated 11th August, 2006.
 Entry    Class of Sales or Purchases           Exemption         Restriction and
  No.                                         whether whole or   condition, if any.
                                                 part of tax
   1                     2                            3                  4
 "52.    Sales of goods by a registered         Whole of Tax            ----
         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.
Author's Note : Following entry was added by Notification No. (GHN-96) VAT-2006-S.5(2)(13)-TH
Dated 2nd September, 2006.
 Entry    Class of Sales or Purchases           Exemption         Restriction and
  No.                                         whether whole or   condition, if any.
                                                 part of tax
   1                     2                            3                  4
 "53.    Kerosene sold through the public       Whole of tax            ---
         distribution system.

Author's Note : Following entry was added by Notification No. (GHN-107) VAT-2006-S.5(2)(14)-TH
Dated 17th October, 2006.
 Entry    Class of Sales or Purchases           Exemption         Restriction and
  No.                                         whether whole or   condition, if any.
                                                 part of tax
   1                     2                            3                  4
 "54.    Purchase of sugarcane for the To the extent to                 ---
         purpose    of  use   in   the which the amount of
         manufacture   of   sugar   or purchase       tax
         khandsari.                    payable under sub-
                                       section    (2)   of
                                       section 9 exceeds
                                       two paise in the
                                       rupee.

Author's Note : Following entry was added by Notification No. (GHN-16) VAT-2006-S.5(2)(17)-TH
Dated 16th May, 2007.
 Entry    Class of Sales or Purchases           Exemption         Restriction and
  No.                                         whether whole or   condition, if any.
                                                 part of tax
   1                     2                            3                  4
 "56.    Unmanufactured           tobacco       Whole of tax            ---
         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.
Author's Note : Following entries were added by Notification No. (GHN-25) VAT-2007-S.5(2)(18)-TH
Dated 21st June, 2007.
 Entry    Class of Sales or Purchases             Exemption          Restriction and
  No.                                           whether whole       condition, if any.
                                                 or part of tax
   1                      2                            3                     4
 "57.    Sales of aviation turbine fuel          Whole of tax.    The aviation turbine
         which is filled into receptacles                         fuel so purchased
         forming part of any aircraft                             shall be used in such
         registered in a country other than                       aircraft     which     is
         India.                                                   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
                                                                       scheduled service
                                                                       to or from India.
  58.    Sales of aviation lubricant which       Whole of tax.    The aviation lubricant
         is filled into receptacles forming                       so purchased shall be
         part of any aircraft registered in a                     used in such aircraft
         country other than India.                                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
                                                                 scheduled service
                                                                 to or from India.

Author's Note : Following entry was added by Notification No. (GHN-26) VAT-2007-S.5(2)(19)-TH
Dated 3rd July, 2007.
 Entry    Class of Sales or Purchases       Exemption             Restriction and
  No.                                     whether whole or       condition, if any.
                                             part of tax
   1                    2                         3                      4
 "59.    Rail coaches, Engines and To the extent to                     ---".
         Wagons and parts thereof when           which the
         sold to Indian Railways.      amount of tax
                                       exceeds five paise
                                       including additional
                                       tax at the rate of
                                       one paisa in the
                                       rupee

Author's Note : Following entry was added by Notification No. (GHN-27) VAT-2007-S.5(2)(20)-TH
Dated 14th July, 2007.
 Entry    Class of Sales or Purchases       Exemption             Restriction and
  No.                                     whether whole or       condition, if any.
                                             part of tax
   1                    2                         3                      4
 "60.    Metro rail coaches and parts         Whole of tax              ---".
         thereof when sold to any Metro
         rail company.

Author's Note : Following entry was added by Notification No. (GHN-15)VAT-2008-S.5 (2)(21)-TH
Dated 1st April, 2008.
 Entry    Class of Sales or Purchases       Exemption             Restriction and
  No.                                     whether whole or       condition, if any.
                                             part of tax
   1                    2                         3                      4
 "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.

Author's Note : Following entries were added by Notification No. (GHN-26)VAT-2008-S.5 (2)(23)-TH
Dated 1st May, 2008.
 Entry    Class of Sales or Purchases       Exemption             Restriction and
  No.                                     whether whole or       condition, if any.
                                             part of tax
   1                    2                         3                      4
 "62.    Mahuda ful                       whole of tax
  63.    Handmade articles made from      whole of tax
          Rajula stone.
  64.     Maps, charts and globes.            whole of tax
  65.     Jari powder.                        whole of tax
  66.     Milk feeding bottles and nipples, To the extent to                 ---".
          milk feeding cups and teethers.             which the
                                            amount of tax
                                            exceeds five paise
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
Author's Note : Following entries were added by Notification No. (GHN-32)VAT-2008-S.5 (2)(24)-TH
Dated 10th June, 2008.
 Entry     Class of Sales or Purchases          Exemption              Restriction and
  No.                                         whether whole or        condition, if any.
                                                 part of tax
   1                       2                          3                       4
 "67.     Sales of High Speed Diesel Oil To the extent to                    ---".
          (HSD)                          which the amount of
                                         tax exceeds twenty
                                         one paise in the
                                         rupee.
  68.     Sales of any other kind of motor    To the extent to               ---".
          spirit as mentioned in entry 6 of   which the amount of
          Schedule III, of the Act.           tax exceeds twenty
                                              three paise in the
                                              rupee.
  69.     Sales of Liquified Petroleum        whole of tax                   ---".
          Gas(LPG) for domestic use.
Author's Note : Following entries were added by Notification No. (GHN-20)VAT-2009-S.5(2)(27)-TH
Dated 1st August, 2008.
 Entry     Class of Sales or Purchases          Exemption              Restriction and
  No.                                         whether whole or        condition, if any.
                                                 part of tax
   1                       2                          3                       4
 "70.     Wood stove.                         whole of tax                   ---".
  71.     Parts made of brass but not         To the extent to               ---".
          including  hardware   items,        which the amount of
          sanitary ware and bathroom          tax exceeds five
          fittings.                           paise       including
                                              additional tax at the
                                              rate of one paisa in
                                              the rupee.
        By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                         Additional Secretary of Government
                                               ORDER
                          BY THE COMMISSIONER OF COMMERCIAL TAX
                                GUJARAT STATE, AHMEDABAD
                                          Date - 01. 04. 2006
No.GVL/VAT/Act /Sec.16 (6)/ (1)
Gujarat Value Added Tax Act, 2003
      In exercise of the power conferred by sub-section (6) of section 16 of the Gujarat Value Added Tax
Act, 2003 (GUJ 1 of 2005) Commissioner of Commercial Tax, Gujarat State, Ahmedabad, is hereby
pleased to delegate to the officers specified in column 1 of Schedule 'A' below the powers and duties of
the Commissioner under sections of Gujarat Value Added Tax Act, 2003 respectively specified against
them in column 2 of the said Schedule, subject to the conditions, if any, specified below:-
                                            SCHEDULE -A
                     Officers             Sections of Gujarat Value Added Tax Act, 2003
                         1                                       2
           Commercial Tax Officers      11(7), 11(11), 12(7), 14(1), 14A, 20, 21(8), 26(2),
                                        26(5), 28(2), 28(4), 28(5), 28(6), 28(8), 29(3), 29(5),
                                        30(4), 32(1), 32(2), 32(3), 32(4), 33(3), 34(2)(a),
                                        34(4), 34(5), 34(6), 34(7), 34(8), 34A, 35(1), 36(1),
                                        37(2), 37(3), 42(1), 42(7), 43(1)(a), 43(1)(b), 44,
                                        45(1), 50(2), 50(3), 53, 54, 60(3), 62(2), 63(1), 63(2),
                                        66A(3), 67(1), 67(2), 67(3), 67(4), 67(6), 70(2), 70(3),
                                        70A, 72(2), 72(3), 79(1), 79(3), 79(4)

           Assistant Commissioner of 11(7), 11(11), 12(7), 14(1), 14A, 20, 21(8), 26(2),
           Commercial Tax            26(5), 28(2), 28(4), 28(5), 28(6), 28(8), 29(3), 29(5),
                                     30(4), 32(1), 32(2), 32(3), 32(4), 33(3), 34(2)(a),
                                     34(4), 34(5), 34(6), 34(7), 34(8), 34A, 35(1), 36(1),
                                     37(2), 37(3), 39(1) 42(1), 42(7), 43(1)(a), 43(1)(b), 44,
                                     45(1), 50(2), 50(3), 53, 54, 60(3), 62(2), 63(1), 63(2),
                                     66A(3), 67(1), 67(2), 67(3), 67(4), 67(6), 70(2), 70(3),
                                     70A, 72(2), 72(3), 79(1), 79(3), 79(4)

           Deputy Commissioner of 11(7), 11(11), 12(7), 14(1), 14A, 20, 21(8), 26(2),
           Commercial Tax         26(5), 28(2), 28(4), 28(5), 28(6), 28(8), 29(3), 29(5),
                                  30(4), 32(1), 32(2), 32(3), 32(4), 33(3), 34(2)(a),
                                  34(4), 34(5), 34(6), 34(7), 34(8), 34A, 35(1), 36(1),
                                  37(1) 37(2), 37(3), 39(1), 42(1), 42(7), 43(1)(a),
                                  43(1)(b), 44, 45(1), 50(2), 50(3), 53, 54, 59B(5) 60(3),
                                  62(2), 63(1), 63(2), 66(2) 66A(3), 67(1), 67(2), 67(3),
                                  67(4), 67(5) 67(6), 70(2), 70(3), 70A, 72(2), 72(3),
                                  73(5) 75(1)(a) 75(2) 75(4) 79(1), 79(3), 79(4), 85 87
                                  88(1) 89

      The powers and Duties delegated to Deputy Commissioner of Commercial Tax, Assistant
Commissioner of Commercial Tax and Commercial Tax Officer under this Order shall be exercised
subject to such conditions and restrictions as the Commissioner may impose from time to time.
Ahmedabad                                      Sd/-
Dated 1st April, 2006.                         (M. M. Srivastava )
                                               Commissioner of Commercial Tax
                                               Gujarat State, Ahmedabad
                                                ORDER
                           BY THE COMMISSIONER OF COMMERCIAL TAX
                                 GUJARAT STATE, AHMEDABAD
                                           Date - 01. 04. 2006
No.GVL/VAT/Act /Sec.16 (5)/ (1)
Gujarat Value Added Tax Act, 2003
       In exercise of the powers conferred by sub-section (5) of section 16 of the Gujarat Value Added
Tax Act, 2003 (Guj.1 of 2005) the Commissioner of Commercial Tax, Gujarat State, Ahmedabad, directs
that the Joint Commissioners of Commercial Tax shall not exercise such powers or perform such duties of
Commissioner of Commercial Tax as are specified below:-
      (1) Section 80 - [Except Joint Commissioner of Commercial Tax (Legal)]
      (2) Section 81 - [Except Joint Commissioner of Commercial Tax (Legal)]
Ahmedabad                                       Sd/-
Dated 1st April, 2006.                          (M. M. Srivastava )
                                                Commissioner of Commercial Tax
                                                Gujarat State, Ahmedabad

                                                ORDER
                           BY THE COMMISSIONER OF COMMERCIAL TAX
                                 GUJARAT STATE, AHMEDABAD
                                           Date - 01. 04. 2006
No.GVL/VAT/Act (R)/Sec.16 (5)/ (2)
       In exercise of the powers conferred by sub-section (5) of section 16 of the Gujarat Value Added
Tax Act, 2003 (Guj 1 of 2005) the Commissioner of Commercial Tax, Gujarat State, Ahmedabad, directs
that the Joint Commissioners of Commercial Tax shall not exercise the powers or duties of Commissioner
of Commercial Tax under rule 35 of the Gujarat Value Added Tax Rules, 2006. Powers under rule 59 of
the said rules also shall not be exercised by Joint Commissioners of Commercial Tax [(except Joint
Commissioner of Commercial Tax (Legal)].
Ahmedabad                                       Sd/-
Dated 1st April, 2006.                          (M. M. Srivastava )
                                                Commissioner of Commercial Tax
                                                Gujarat State, Ahmedabad

                                                ORDER
                           BY THE COMMISSIONER OF COMMERCIAL TAX
                                 GUJARAT STATE, AHMEDABAD
                                           Date - 01. 04. 2006
No.GVL/VAT/Act (R)/Sec.16 (6)/ (1)
       In exercise of the power conferred by sub-section (6) of section 16 of the Gujarat Value Added Tax
Act, 2003 (GUJ 1 of 2005), Commissioner of Commercial Tax, Gujarat State, Ahmedabad, is hereby
pleased to delegate to the officers specified in column 1 of Schedule 'A' below the powers and duties of
the Commissioner under such rules of the Gujarat Value Added Tax Rules, 2006 as are respectively
specified against them in column 2 of the said Schedule, subject to the conditions, if any, specified below
:-
                                             SCHEDULE -A
                     Officers              Rules of Gujarat Value Added Tax Rules, 2006
                         1                                       2
           Commercial Tax Officers      12(2)(iii), 16(6) Proviso, 19(3), 22(1), 22(2), 24, 25(1),
                                        25(3), 26(1)(c), 28(4), 28(5), 28 (8) (a), 28(8)(b),
                                        28(8)(g), 31(3), 36, 37(3), 38, 39(1), 39(2), 39(3),
                                        40(1), 40(2), 41(1), 41(2), 41(4), 42(8), 45(14), 47(1),
                                        47(1)(b), 47(2), 47(5), 48, 49, 50, 52, 53, 64(1), 64(4),
                                        64(5).

           Assistant Commissioner of 12(2)(iii), 16(6) Proviso, 19(3), 22(1), 22(2), 24, 25(1),
           Commercial Tax            25(3), 26(1)(c), 28(4), 28(5), 28(8)(a), 28(8)(b),
                                     28(8)(g), 31(3), 36, 37(3), 38, 39(1), 39(2), 39(3),
                                     40(1), 40(2), 41(1), 41(2), 41(4), 42(8), 45(14), 47(1),
                                     47(1)(b), 47(2), 47(5), 48, 49, 50, 52, 53, 64(1), 64(4),
                                     64(5).

           Deputy Commissioner of 12(2)(iii), 16(6)Proviso, 18A, 18B, 19(3), 22(1), 22(2),
           Commercial Tax         24, 25(1), 25(3), 26(1)(c), 28(4), 28(5), 28(8)(a),
                                  28(8)(b), 28(8)(g), 31(3), 36, 37(3), 38, 39(1), 39(2),
                                  39(3), 40(1), 40(2), 41(1), 41(2), 41(4), 42(8), 45(14),
                                  47(1), 47(1)(b), 47(2), 47(5), 48, 49, 50, 52, 53, 57(2),
                                  63(1), 63(2), 64(1), 64(4), 64(5).

      The powers and Duties delegated to Deputy Commissioners of Commercial Tax, Assistant
Commissioners of Commercial Tax and Commercial Tax Officers under this Order shall be exercised
subject to such conditions and restrictions as the Commissioner may impose from time to time.
Ahmedabad                                       Sd/-
Dated 1st April, 2006.                          (M. M. Srivastava )
                                                Commissioner of Commercial Tax
                                                Gujarat State, Ahmedabad

                                               Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar
                                       Dated the 1 st April, 2006.
                                     No. (GHN-42)VAR-2006(2)-TH
     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 read with section 99 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.     (1)    These rules may be called the Gujarat Value Added Tax (Amendment) Rules, 2006.
       (2)    They shall come in to force on the 1st April, 2006.
2.     In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as ―the said rules‖), in rule 2,
       after clause (k), the following clause shall be aded namely :
       "(l)   the words and expression used in these rules but not defined hereinabove shall have the
              same meaning as respectively assigned to them in the Act."
3.     In the said rules, after Chapter IV, the following Chapter shall be inserted namely :-
                                            "CHAPTER IV-A
                        Continuation of tax exemption to industrial units
18A. Continuation of tax exemption.
(1)    The tax exemption and deferment granted to the industrial units by the State Government
       under the earlier law and continued as such under the Government Notification, Finance
       Department No (GHN-43) VAT-2006/ S.5(2)(2)-TH, dated the 1st April, 2006 shall be subject
       to the provisions of this Chapter.
(2)    Such industrial units shall be entitled to tax incentives only for the balance amount and for the
       balance period of tax incentive as on the appointed day on the basis of the Certificate for
       Entitlement issued under this Chapter.
(3)    (a)    The industrial unit eligible for tax incentives under the earlier law who desires to avail of
              tax incentives shall apply in Form 109 to the Commissioner within thirty days from the
              date of coming in to force of these rules.
       (b)    The industrial unit who has obtained the Eligibility Certificate from the Industries and
              Mines Department, Government of Gujarat after coming into force of these rules shall
              apply in Form-109 to the Commissioner within thirty days from the date of such
              Certificate.
       (c)    The eligible units availing composite benefit under the earlier law shall have to give
              option either for tax remission or for tax deferment in Form-109. The option once
              exercised by the eligible unit shall be final and irrevocable. If the eligible unit fails to
              furnish the option within the time prescribed, such unit shall be entitled to the benefit of
              tax deferment only :
       Provided that the Commissioner may, if it thinks fit, for the reasons to be recorded in writing,
       condone the delay in filing an application.
(4)    On receipt of application made under sub-rule (3), the Commissioner may issue to the eligible
       unit a Certificate of Entitlement in Form-110 effective from the appointed day subject to the
       provisions of this Chapter and the terms and conditions of the respective Government
       Resolutions or notifications, on the basis of which the eligible unit was granted the Eligibility
       Certificate.
       Provided that where the Commissioner has not condoned the delay in filing the application,
       the Certificate of Entitlement shall be effective from the date of application.
(5)    The eligible unit shall be entitled to the benefit either of remission of tax or deferment of tax,
       as the case may be, as provided under this Chapter.
       Explanation - For the purpose of this Chapter, the expression “eligible unit” shall mean,-
       (i)    an industrial unit eligible for tax incentives under the earlier law and which has obtained
              Eligibility Certificate from the Industries and Mines Department and the Exemption
              Certificate from the Commissioner under the earlier law and a Certificate of Entitlement
              under this Chapter, and
       (ii)   an industrial unit to whom a Certificate of Entitlement that may be granted.
 18B. Remission of tax.
 (1)     (a) Subject to the provisions of section 11, the eligible units to whom a Certificate of
             Entitlement has been issued under sub-rule (4) of rule 18A shall be granted refund of
             the tax paid on purchase of taxable goods.
         (b) Since the eligible unit is entitled to refund of the tax paid on purchases, it shall not adjust
             such tax credit against output tax liability.
         (c) The eligible unit shall make an application for refund along with its return to the
             concerned Commercial Tax officer and such Officer shall, as far as possible, grant
             refund subject to provisions of section 40, within one month after the receipt of the
             application for refund.
        (d) The refund under this rule shall not be admissible unless the eligible unit furnishes the
            copies of tax invoices of the purchases for which refund thereof is claimed.
(2)     The eligible unit availing benefit of tax remission shall not be entitled to tax credit under
        section 12.
(3)     The eligible unit availing tax remission shall collect the tax on sales effected by him and shall
        not pay such tax in to Government Treasury. The concerned Commercial Tax Officer shall
        pass order for remission of such tax separately for each tax period.
(4)     The eligible unit shall be entitled to remission of the central sales tax payable under the
        provisions of the Central Sales Tax Act, 1956 on the sales effected by him in the course of
        inter-State trade and commerce.
18C. Deferment of tax.
(1)   The eligible unit availing tax deferment under earlier law may continue to avail benefit of
      deferment under the Act in accordance with the respective Government resolution under
      which an Eligibility Certificate was granted to the eligible unit.
(2)   The eligible unit availing sales tax deferment shall be entitled to tax credit subject to provisions
      of sections 11 and 12
(3)   The eligible unit shall defer-
      (a)     the net tax payable by it under section 13, and
      (b)     the tax payable under the Central Sales Tax Act, 1956.
18D. General conditions.
(1)   The eligible unit availing benefit of remission of tax or deferment of tax shall not suspend the
      availing such incentives during the period of operation of incentives till the monetary limit is
      fully exhausted. In case of contravention of this sub-rule, the monitory limit of the eligible unit
      shall be deemed to have been exhausted.
(2)   For the purpose of arriving at the limit of incentives of the eligible unit availing tax exemption,
      the aggregate of following shall be considered, namely:-
      (i)     The aggregate amount of refund of the tax paid to the eligible unit under sub-rule (1) of
              rule 18B.
      (ii)    The aggregate amount of remission of tax collected by the eligible unit under sub- rule
              (3) of rule 18B.
      (iii)   The aggregate amount of remission of tax payable on inter-State sales under the
              provisions of the Central Sales Tax Act, 1956, referred to in sub-rule (4) of rule 18B .
(3)   For the purpose of arriving at the limit of incentives of the unit availing tax deferment, the
      aggregate of following shall be considered, namely :-
      (i)     The aggregate amount of deferment of tax payable on sales by the eligible unit under
              clause (a) of sub-rule (3) of rule 18C.
      (ii)    The aggregate amount of deferment of tax payable on inter-State sales under the
              provisions of the Central Sales Tax Act, 1956, referred to in clause (b) of sub-rule (3) of
              rule 18C.
(4)   The eligible unit shall start making payment of tax as soon as the aggregate amount of tax on
      sales or purchases effected by it equals the amount specified in the Certificate of Entitlement
      or on the expiry of the limit mentioned in the Certificate of Entitlement, whichever is earlier and
      thereafter, it shall be liable to pay tax in accordance with the provisions of the Act.
(5)   The eligible unit shall make payment of the tax deferred in accordance with the provisions of
      the respective Government Resolutions under which an Eligibility Certificate was granted to
      such unit by the Industries and Mines Department.
     (6)   If the eligible unit contravenes any of the provisions of the Act or rules or the conditions of the
           respective Government Resolutions or notifications, the incentives granted under this Chapter
           shall cease to operate. Accordingly, in the event of breach the entire amount remitted under
           rule 18B shall be paid by eligible unit in to the Government Treasury from the date of
           contravention and on failure to do so, the said amount shall be recovered from eligible unit as
           if tax due from the eligible unit and shall be recovered as an arrears of land revenue.
4.   In the said rules, after Form-108, the following Forms shall be inserted namely :-
                                                     FORM-109
                                                 [See rule 18A(3)]
                                  Application for Certificate of Entitlement

           Sr.                         Description                                        Details
           No.

           1.    Name of unit
           2.    Address

           3     Registration No. under Gujarat Sales Tax Act,
                 1969.
           4.    Registration No. under the Value added Tax Act,
                 2003.
           5     Number and date of Government Resolution under
                 which Eligibility Certificate was issued by the
                 Industries Department.
           6.    The amount of incentive granted under Eligibility
                 Certificate.
           7.    Period for incentive granted under Eligibility
                 Certificate.
           8.    Number and date of Government Resolution under
                 which Exemption Certificate was issued by the
                 Commissioner under the earlier law.
           9.    The amount of incentive granted under the
                 Exemption Certificate.
           10.   Period for which incentive granted under the
                 Exemption Certificate.
           11.   Amount availed up to 31-03-2006 :
                 (i) under the Gujarat Sales Tax Act, 1969

                 (ii) under the Bombay Sales of Motor Spirit
                      Taxation Act, 1958

                 (iii) under the Central Sales Tax Act, 1956
                 Total :
           12.   Balance amount available under the Act.
           13.   Option for remission or deferment of tax (applicable
                 in case of composite benefits.)
      I ........................................... do hereby certify that the details shown in the application is true and
     correct.
     Place :    (Authorized Signatory)
     Date :
                                                  FORM-110
                                            [See rule 18A(4)]
                                        Certificate of Entitlement
         1.     Name of Dealer
         2.     Address
         3.     Registration No. under the Gujarat
                Sales Tax Act, 1969
         4.     Registration No. under the Gujarat
                Value Added Tax Act, 2003
         5.     Number and date of Government
                Resolution under which the
                Eligibility Certificate was issued by
                the Industries Department.
         6.     The amount of incentive granted
                under the Eligibility Certificate
                issued by the Industries
                Department.
         7.     Period for incentive granted under
                the Eligibility Certificate issued by
                the Industries Department.
         8.     Number and date of Government
                Resolution under which Exemption
                Certificate was issued by the
                Commissioner under the earlier law
         9.     The amount of incentive granted
                under the Exemption Certificate
         10.    Period for incentive granted under
                the Exemption Certificate
     Conditions : -
     (1) This certificate is issued subject to the conditions prescribed under Chapter IV-A.
     (2) The eligible unit shall avail tax incentives only for the balance amount as on appointed day and
         for the period shown in the Eligibility Certificate issued by the Industries and Mines
         Department.
     (3) The eligible unit to whom Eligibility Certificate issued after coming into force these rules, shall
         avail tax incentive for the amount and the period shown in such Certificate.
     (4) This certificate shall cease to operate immediately on expiry of monetary limit of the unit or
         time limit, whichever is earlier.


     Place:                              Deputy Commissioner of Commercial Tax
     Date :                              Circle


4.   In the said rules, for the Form 203, the following Form shall be substituted namely :
                                                 FORM 203
                          [See sub rule (4) of rule 19 and sub-rule (9) of rule 20]
                              Monthly return of tax exemption for the month
                                                                                                      (amount in rupees)
          1.       Name of Dealer

          2.       Address
          3.       Registration Certificate No.
          4.       Certificate of Entitlement No
          5.       Amount sanctioned in Certificate
                   of Entitlement
          6.       Opening balance of tax incentives
                   in the beginning of month

          7.       Amount of refund claimed in the
                   month
          8.       Amount of value added tax
                   payable (without tax credit) for
                   the month

          9.       Amount of Central sales tax
                   payable for the month

          10.      Total tax incentives (7+8+9)
          11.      Balance of tax incentives at the
                   end of the month (6-10)

     I ............................................. declare that the above information is true and correct.
     Place:                                                 (Authorized signatory)
     Date
5.   In the said rules, for the Form 204, the following Form shall be substituted namely :
                                                 FORM 204
                         [see sub-rule (4) of rule 19 and sub-rule (9) of rule 20]
                            Monthly return of tax deferment for the month of
                                                                                                      (amount in rupees)

          1.       Name of Dealer
          2.       Address
          3.       Registration Certificate No.
          4.       Certificate of Entitlement No
          5.       Amount sanctioned in the
                   Certificate of Entitlement
          6.       Opening balance of tax incentives
                   in the beginning of month
          7.       Amount      of    value    added      tax
                    payable for the month
           8.       Amount of Central sales tax
                    payable for the month
           9.       Total tax to be deferred (7+8)
           10.      Balance of tax incentives at the
                    end of the month (6-9)


      I ....................................... declare that the above information is true and correct.


      Place: (Authorized signatory)


      Date :


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

                                        M. A. Bhatt
                         Additional Secretary of Government

                                                       Notification
                             FINANCE DEPARTMENT Sachivalaya, Gandhinagar
                                             Dated the 1 st April, 2006.
                                       No. (GHN-43)VAT-2006-S.5(2)(2)-TH
      WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 5 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby continues the tax
exemptions granted to the sales or purchases of goods by industrial units or the deferment of tax to such
industrial units under the earlier law and to whom the Eligibility Certificate has been granted by the
Industries Commissioner and the Exemption Certificate granted by the Commissioner of Sales Tax,
subject to the provisions of Chapter IV-A of the Gujarat Value Added Tax Rules, 2006.
      By order and in the name of the Governor of Gujarat.

                                        M. A. Bhatt
                         Additional Secretary of Government

                                                       Notification
                                              FINANCE DEPARTMENT
                                             Sachivalaya, Gandhinagar.
                                             Dated the 29th April, 2006.

                                       No. (GHN-44)VAT-2006-S.5(2)(3)-TH
      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 Nocification, Finance Department No. (GHN-35) VAT-20061(S.5)(2)(1)TH, dated the
31st March, 2006 as follows, namely :-
          In the Schedule appended to the said notification, -
          (1) for the entry at serial No. 4, the following entry shall be substituted, namely
 1.                         2.                             3.                    4.
"4        Seeds of all types other than              Whole of tax                ....
          imported seeds used for sowing
          purpose.
           (2) after the entry at serial No. 7, the following entries shall be added, namely :-
                                                    Exemption
 Entry                                                                   Restriction and
              Class of Sales or Purchases.        whether of whole
  No.                                                                    conditions if any
                                                   or part of tax.
     1.                      2.                            3.                    4.
     8      Components,         parts     and
            accessories of Opener (Huller)
            and Thrasher for agriculture use         Whole of tax                ....
            to which entry 2(ii) of Schedule I
            to the Act applies.
     9      Components,        parts       and
            accessories (excluding tyres and
            tubes) of Hand carts or animal           Whole of tax                ....
            driven carts to which entry 31 of
            Schedule I to the Act applies.
     10     Components,        parts       and
            Accessories       of       Musical
            instruments (hand made and
            other than electronic musical            Whole of tax                ....
            instruments) and Harmonium
            reeds to which entry 43 of
            Schedule I to the Act applies.
     11     Components and parts of Pawrah
            and Pick-axe to which entry 45 of        Whole of tax                ....
            Schedule I to the Act applies.
     12     Weighing scales of all types other
            than electronic weighing scales to
            which entry 82A of Schedule II to        Whole of tax                ....
            the    Act    applies    including
            components and parts thereof.
     13     Bone and bone meal.                      Whole of tax                ....
     14     Ghamela and tagaras made of
                                                     Whole of tax                ....
            G.P.sheets and C.R. Sheets.
     15     Khandsari.                               Whole of tax                ....
     16     Hand made paper.                         Whole of tax                ....
     17     Handkerchief.                            Whole of tax                ....
     18     Husk of all types excluding
                                                     Whole of tax                ....
            groundnut husk and rice husk.
     19     Mamara and pauva.                        Whole of tax                ....
     20     Raw wool.                                Whole of tax                ....
21   Synthetic stones of Khambhat.              Whole of tax       ....
22   Components,        parts       and      To the extent to
     accessories     of     agricultural     which the amount of
     implements and machinery, to            tax exceeds four      ....
     which entry 1 of Schedule II to         paise in the rupee.
     the Act applies
23   Components,         parts       and     To the extent to
     accessories of communications           which the amount of
                                                                   ....
     equipments to which entry 23 of         tax exceeds four
     Schedule II to the Act applies.         paise in the rupee.
24   Handmade cement articles.               To the extent to
                                             which the amount of
                                                                   ....
                                             tax exceeds four
                                             paise in the rupee.
25   Fittings of pipes of all varieties      To the extent to
     including G.I. Pipes, C.I. Pipes,       which the amount of
     ductile pipes and PVC pipes to          tax exceeds four      ....
     which entry 58 of Schedule II to        paise in the rupee.
     the Act applies.
26   Components,         parts       and     To the extent to
     accessories      of   Plant     and     which the amount of
                                                                   ....
     Machinery to which entry 58A of         tax exceeds four
     schedule II to the Act applies.         paise in the rupee.
27   Pressure cookers and pressure To the extent to
     pans and parts thereof.       which the amount of
                                                                   ....
                                   tax exceeds four
                                   paise in the rupee.
28   Components,         parts     and       To the extent to
     accessories of sewing machines          which the amount of
                                                                   ....
     to which entry 65(i) of Schedule II     tax exceeds four
     to the Act applies.                     paise in the rupee.
29   Components,         parts   and         To the extent to
     accessories of tools meant for          which the amount of
     use by carpenters and blacksmith        tax exceeds four      ....
     to which entry 76B of Schedule II       paise in the rupee.
     to the Act applies.
30   Components,           parts      and    To the extent to
     accessories of tractors of all          which the amount of
     types, power tillers and trailers of    tax exceeds four      ....
     tractors to which entry 77(i) and       paise in the rupee.
     (ii) of Schedule II to the Act apply.
31   Tyres and tubes of hand carts or        To the extent to
     animal driven vehicles to which         which the amount of
                                                                   ....
     entry 31 of schedule I to the Act       tax exceeds four
     applies.                                paise in the rupee.
32   Tyres and tubes of the goods to To the extent to
     which entry 6 of schedule II to the which the amount of
                                                                   ....
     Act applies.                        tax exceeds four
                                         paise in the rupee.
33   Components,         parts    and To the extent to
                                                                   ....
     accessories        of     Medical which the amount of
       equipments,      devices     and tax exceeds four
       implants as specified in the paise in the rupee.
       Government notification, Finance
       Department No.(GHN-32) VAT-
       2006/ (SCH-II) (28A)(4)TH dated
       31st March, 2006.
34     Components,         parts     and    To the extent to
       accessories of Agricultural inputs   which the amount of
       specified in the Government          tax exceeds four
       notification, Finance Department     paise in the rupee.      ....
       No.(GHN-16) VAT-2006/ (SCH-II)
       (42A)(1)TH dated 29th March,
       2006.
35     Machinery including parts and To the extent to
       accessories thereof used in the which the amount of
                                                                     ...
       execution of works contract.    tax exceeds four
                                       paise in the rupee.
36     Footwear (Unbranded).                To the extent to
                                            which the amount of
                                                                     ...
                                            tax exceeds four
                                            paise in the rupee.
37     Bio-mass briquettes.                 To the extent to
                                            which the amount of
                                                                     ...
                                            tax exceeds four
                                            paise in the rupee.
38     Khilla (Nails)                       To the extent to
                                            which the amount of
                                                                     ...
                                            tax exceeds four
                                            paise in the rupee.
39     Glass pearls (beads).                To the extent to
                                            which the amount of
                                                                     ...
                                            tax exceeds four
                                            paise in the rupee.
40     Newar made of Plastic.               To the extent to
                                            which the amount of
                                                                     ...
                                            tax exceeds four
                                            paise in the rupee.
41     Cup, Glass, Tray, Dish, Nepkin, To the extent to
       Padia, Forks, Spoons made from which the amount of
                                                                     ...
       plastic, paper or thermocol.    tax exceeds four
                                       paise in the rupee.

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

                                   M. A. Bhatt
                        Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 29th April, 2006.
                                No. (GHN-45)VAT-2006-SCH-I(31A)(4)-TH
      In exercise of the powers conferred by sub-section (1A) of section 5 of the Gujarat Value Added
Tax Act, 2003 ( Guj. 1 of 2005) and in supersession of the Government Notification, Finance Department
No. (GHN-19) VAT-2006/SCH-l/(31A)(2)/TH, dated the 29th March, 2006, the Government of Gujarat
hereby specifies all the items of handicraft articles to be the "items of handicraft articles including
Sankheda furniture" for the purpose of said entry 31A of Schedule I to the Act.
       By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                       Additional Secretary of Government

                                                 Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                        Dated the 29th April, 2006.

                                No. (GHN-46)VAT-2006-SCH-II(42A)(6)-TH
      In exercise of the powers conferred by entry 42A of Schedule II to the Gujarat Value Added Tax
Act, 2003 ( Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification,
Finance Department No. (GHN-33) VAT-2006/SCH-II/(42A)(5)/TH, dated the 31st March, 2006 as follows,
namely :-
       In the Schedule appended to said notification, after the entry at serial No, 216, the following entries
shall be added namely:-
                                                              Central Excise
 Sr.                                                             Sub-
                Description of Goods                Heading                Tariff Item
 No.                                                            heading
                                                      No.                     No.
                                                                  No.
 217 Rubber foam
 218 Capacitors
 219 Chalk powder
 220 Narrow fabric, elastic fabric and rubber
     thread
 221 Plastic lumps
 222 Bitumen
 223 Asbestos fibers
 224 Waste paper
 225 Transformer stamping/stamping
     lamination
 226 Aromatic chemical and compounds
 227 Casein
 228 Liquified Petroleum Gas when used as
     feedstock    in   the   manufacture    of
     polybutene, polyisobutylene, Methyl Ethyl
     Ketone or propylene.
 229 Plastic Muster Batch".

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 29th April, 2006.
                                No. (GHN-47)VAT-2006/SCH.-II(48)(8)-TH
       In exercise of the powers conferred by sub-entry (i) of entry 48 of Schedule II to the Gujarat Value
Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government
Notification, Finance Department No. (GHN-17) VAT- 2006/SCH-ll(48)(2)-TH, dated the 29 March, 2006
as follows, namely :
       In the Schedule appended to the said notification, after entry at serial No. 20, the following entries
shall be added, namely :

  1.                                          2.
  21   Roasted gram and Roasted peanuts (commonly known as Sing-Dalia.)
  22   Mukhvas such as Salted Dhanadal, Salted and spiced Variali, Ajmadal,
       Suvadal, Hajma-Hajma Churan, Drakshadivati, Dadamvati, Jira goli but
       excluding Pan masala
  23   Gulkand
       By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 29th April, 2006.
                                No. (GHN-48)VAT-2006/SCH-II (55) (7) TH
      In exercise of the powers .conferred by entry 55 of Schedule II to the Gujarat Value Added Tax Act,
2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance
Department No. (GHN-18) VAT-2006/SCH-II (55) (3)-TH, dated the 29th March, 2006 as follows, namely:
       In the Schedule appended to the said notification, after entry at serial No.38, the following entries
shall be added, namely:-

  1.                                          2.
 39. Box trapping roll.
 40. Paper Boards
       By order and in the name of the Governor of Gujarat.
                                      M. A. Bhatt
                       Additional Secretary of Government

                                                    Notification
                                           FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                          Dated the 29th April, 2006.
                                     No. (GHN-49)VAT-2006-S.(7)(2)(1)/TH
      In exercise of the powers conferred by sub-section (2) of section 7 of the Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2005); the Government of Gujarat hereby amends the entries of Schedule II of the
said Act as follows, namely :-
(1)   in the entry at serial No. 10, in sub-entry (i), the words "and hollow block bricks" shall be added at
      the end;
(2)   in the entry at serial No. 52,in sub-entry(ii), for the word "circle", the words "circle, casting" shall be
      substituted;
(3)   in the entry at serial No. 56,in sub-entry(ii), after the words "scientific instruments", the words
      "measuring instruments" shall be added;
      and after the words "rubber rings", the words, "stationery articles made of plastics" shall be added
      at the end;
(4)   in the entry at serial No. 74A, the words "including Chikki and Revdi" shall be added at the end;

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

                                      M. A. Bhatt
                       Additional Secretary of Government

                                                    Notification
                                           FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                          Dated the 29th April, 2006.
                                 No. (GHN-50) CST -2006/S.8(5)(122)/TH
       In exercise of the powers conferred by sub-section (5) of section 8 of the Central Sales Tax Act,
1956 (LXXIV of 1956), the Government of Gujarat, having been satisfied that it is necessary so to do in
the public interest, hereby directs that on the fulfillment of requirements laid down in sub-section (4) of
said section 8, the tax on sales of goods mentioned in column (2) of the Schedule appended hereto,
payable under sub-section (1) of the said section 8 by any dealer having his place of business in the
State of Gujarat in respect of the sales made by him from such place in respect of the said goods in the
course of inter State trade or commerce be calculated at the rate of percentages mentioned in column (3)
of the said Schedule of the sale price of the goods so sold.
                                                    SCHEDULE
 Sr.No.                Description of goods                Rate of tax (percentage)
  (1)                           (2)                                   (3)
1         Hosiery goods                                                  1%
2         Parts of bicycle                                               1%
3         Bulk drugs                                                     2%
4         News print                                                     2%
5         Re-rolled steel products                                       2%
      By order and in the name of the Governor of Gujarat.

                                 M. A. Bhatt
                     Additional Secretary of Government

                                               Notification
                                       FINANCE DEPARTMENT
                                     Sachivalaya, Gandhinagar.
                                      Dated the 29th April, 2006.
                                No. (GHN-51)VAT-2006-S.14(2)(2)-TH
       NOW, THEREFORE, WHEREAS the Government of Gujarat considers it necessary so to do in the
public interest;
      In exercise of the powers conferred by sub-section (2) of section 14 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-20) VAT-2006/S.14 (2)(1)-TH dated the 31st March, 2006 as follows,
namely :
       In the said notification, for the words "total turnover", the words "taxable turnover" shall be
substituted.
      By order and in the name of the Governor of Gujarat.

                                 M. A. Bhatt
                     Additional Secretary of Government

                                               ORDER
                          BY THE COMMISSIONER OF COMMERCIAL TAX
                                GUJARAT STATE, AHMEDABAD
                                          Date - 10. 05. 2006
No.GVL/VAT/Act /Sec.16 (6)/ (2)
Gujarat Value Added Tax Act, 2003
      In exercise of the power conferred by sub-section (6) of section 16 of the Gujarat Value Added Tax
Act, 2003 (GUJ 1 of 2005) Commissioner of Commercial Tax, Gujarat State, Ahmedabad, is hereby
pleased to delegate to the officers specified in column 1 of Schedule 'A' below the powers and duties of
the Commissioner under sections of Gujarat Value Added Tax Act, 2003 respectively specified against
them in column 2 of the said Schedule, subject to the conditions, if any, specified below :-
                                            SCHEDULE -A
                    Officers             Sections of Gujarat Value Added Tax Act; 2003
                        1                                       2
           Commercial Tax Officers     14B(1), 14B(2), 14B(3), 14C(1), 3(1), 40(3), 59B(12),
                                       68(7)

           Assistant Commissioner of 14B(1), 14B(2), 14B(3), 14C(1), 37(1), 40(3), 59B(12),
           Commercial Tax            68(7)

           Deputy Commissioner of 14B(1), 14B(2), 14B(3), 14C(1), 37(1), 40(3), 59B(12),
           Commercial Tax         68(7).
      The powers and Duties delegated to Deputy Commissioner of Commercial Tax, Assistant
Commissioner of Commercial Tax and Commercial Tax Officer under this Order shall be exercised
subject to such conditions and restrictions as the Commissioner may impose from time to time.
      This order shall be effective from 1st April, 2006.
Ahmedabad                                        Sd/-
Dated 10th May, 2006.                            (M. M. Srivastava )
                                                 Commissioner of Commercial Tax
                                                 Gujarat State, Ahmedabad

                                                 ORDER
                           BY THE COMMISSIONER OF COMMERCIAL TAX
                                 GUJARAT STATE, AHMEDABAD
                                            Date - 20. 05. 2006
No.GVL/VAT (R)/Act /Sec. 16 (6)/(3)
       In exercise of the power conferred by sub-section (6) of section 16 of the Gujarat Value Added Tax
Act, 2003 (GUJ 1 of 2005), Commissioner of Commercial Tax, Gujarat State, Ahmedabad, is hereby
pleased to delegate to the officers specified in column 1 of Schedule 'A' below the powers and duties of
the Commissioner under such rules of the Gujarat Value Added Tax Rules, 2006 as are respectively
specified against them in column 2 of the said Schedule, subject to the conditions, if any, specified
below:-
                                              SCHEDULE -A
                     Officers               Rules of Gujarat Value Added Tax Rules, 2006
                         1                                        2
           Commercial Tax Officers       28A (3), 286(3).

           Assistant Commissioner of 28A (3), 28B (3)
           Commercial Tax

           Deputy Commissioner of 18A, 28A(3), 28B(3)
           Commercial Tax

      The powers and Duties delegated to Deputy Commissioners of Commercial Tax, Assistant
Commissioners of Commercial Tax and Commercial Tax Officers under this Order shall be exercised
subject to such conditions and restrictions as the Commissioner may impose from time to time.
      This order shall be effective from 1st April, 2006.
Ahmedabad                                        Sd/-
Dated 20th May, 2006.                            (M. M. Srivastava )
                                                 Commissioner of Commercial Tax
                                                 Gujarat State, Ahmedabad

                                            NOTIFICATION
                                         Finance Department,
                                       Sachivalaya, Gandhinagar.
                                        Dated the 3rd May, 2006
                                GUJARAT VALUE ADDED TAX ACT, 2003
                                        No. (GHN-55) VAR-2006(3) /Th
     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 read with section 99 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.     (1)    These rules may be called the Gujarat Value Added Tax (Second Amendment) Rules, 2006.
       (2)    They shall be deemed to have come into force on the 1st April, 2006.
2.     In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as ―the said rules‖), in rule 2, in
       clause (g), in sub-clause (ii), after the word and figure ―section 14‖, the words, brackets and figures
       ― or who falls under the category of sub-rule (3A) of rule 19‖ shall be inserted.
3.     In the said rules, in rule 16, for sub-rule (6), the following sub-rule shall be substituted, namely: -
        ―(6) Subject to the provisions of sections 11 and 12 and these rules, the tax credit admissible
               under section 12 shall be claimed by the registered dealer in his returns as provided
               hereunder: -
               (a)    Every registered dealer who is required to furnish quarterly returns under sub-rule (3A)
                      of rule 19 may claim tax credit in his quarterly return ending on 30th June 2006, to the
                      extent of rupees thirty thousand and for the remaining amount of tax credit, in the
                      quarterly return ending on the 30th September 2006.
               (b)    Every registered dealer who is required to furnish monthly return under sub-rule (2) of
                      rule 19 may claim tax credit in his monthly return starting from tax period of April, 2006
                      to September, 2006, in six equal instalments:
                      Provided that the Commissioner may, for the reasons to be recorded in writing, allow
                      with such conditions he thinks fit, any dealer or certain class of dealers to claim tax
                      credit under section 12 before the period specified above.‖.
4.     In the said rules, in rule 19,-
       (1)     for the words ―twenty-two days‖ wherever they occur, the words ―thirty days‖ shall be
               substituted.
       (2)     in sub-rule (2),
               (i)    in clause (a), for the words, brackets and figure ―sub-rule (3)‖, the words, brackets and
                      figures ―sub-rule (3) or (3A)‖ shall be substituted;
               (ii)   in clause (b), for sub-clause (iii), the following sub -clauses shall be substituted,
                      namely :-
                      ―(iii-a) a registered dealer who is required to furnish monthly return under clause (a)
                               shall furnish information quarterly in Form 201C along with his return for the
                               period ending on 30th June, 30th September, 31st December and 31st March;
                               and
                      (iii-b) a registered dealer who is required to furnish quarterly return under sub-rule
                               (3A) shall furnish information half yearly in Form 201C along with his return for
                               period ending on 30th September and 31st March in respect of top ten
                               commodities as per their value including consolidated details of remaining
                               commodities dealt with during that period.‖;
        (3) in sub-rule (3), in proviso,
               (i)    for the words, brackets and figures ―monthly return in accordance with sub-rule (2)‖,
                      the words, brackets and figures ―return accordance with sub-rule (2) or, as the case
                      may be, sub-rule (3A)‖ shall be substituted; and
               (ii)   for the words ―monthly return‖, the words ―monthly or, as the case may be, quarterly
                      return‖ shall be substituted.;
        (4) after sub-rule (3), the following sub-rule shall be inserted, namely :-
               ―(3A) Every registered dealer in whose case the total amount of tax payable by him for all
                      places of business has not exceeded rupees sixty thousand in the previous year or in
                      the current year, shall furnish quarterly return in Form 201alongwith information in
                   Forms 201A and 201B within thirty days from the end of the quarter to which return
                   relates:
                   Provided that nothing in this sub-rule shall apply in the case of a dealer who -
                   (a)     is a manufacturer,
                   (b)     purchases the goods in the course of imports from a place out of the territory of
                           India,
                   (c)     sells or purchases the goods in the course of inter-State trade or commerce or
                           exports goods out of the territory of India or receives the goods from outside the
                           State or effects branch transfer or consignment out side the State.
                   (d)     is dealing in commodities specified in Schedule III of the Act, or
                   (e)     holds a certificate of remission or certificate of deferment of tax under any of the
                           incentive schemes, so long as he avails of the benefit of remission or deferment
                           of tax :
                   Provided further that where the amount of tax payable by a dealer exceeds rupees
                   fifteen thousand in a quarter or he undertakes any of the activity referred to in (a) to
                   (e) of the first proviso, he shall furnish monthly return from the month immediately
                   succeeding the month during which the amount of tax payable or the dealer
                   undertakes any of the aforesaid activities and shall continue to file monthly return for
                   all subsequent months.‖.
5.   In the said rules, in rule 26, in sub-rule (2), for the words, brackets and figure ―sub-rule (3)‖, the
     words, brackets and figures ―sub-rule (3) or (3A)‖ shall be substituted.
6.   In the said rules, in rule 42,-
     (1) for sub-rule (2), the following sub-rule shall be substituted, namely:-
            "(2) A selling registered dealer shall issue serially and mechanically numbered tax invoice
                    in duplicate. The copies of the invoice marked ―original‖ be delivered to the buyer and
                    the copy marked ―duplicate‖ shall be retained by the registered dealer.‖;
     (2)   in sub-rule (4), in clause (B),-
            (i)    in sub-clause(f), for the word "excluding", the words "inclusive or exclusive of" shall be
                   substituted;
            (ii)   for clause (g), the following clauses shall be substituted, namely:-
                   "(g) rate of tax,
                   (gg) the amount of tax charged under the Act or the Central Sales Tax Act, 1956
                           where price of goods is shown exclusive of tax:
                   Provided that where the purchaser demands the amount of tax charged to be shown
                   separately, the invoice shall contain the amount of tax so charged,";
            (iii)  the following Explanation shall be inserted, namely :-
                   ―Explanation. - Where in a retail invoice, the amount of tax is included in the sale price
                   of the goods, the calculation of amount of tax to be made in the following manner,
                   namely:-
                                                    Formula:
                                       Amount of tax =(S X R) / (100+R)
                   [Where ‗S‘ means the sale price of the goods and ‗R‘ means the rate of tax applicable
                   to the respective taxable goods under the Act at the relevant time of such sale.]‖;
     (3)    after sub-rule (4), the following sub-rule shall be inserted, namely:-
            "(4A) The Commissioner may, for reasons to be recorded in writing, waive the requirement
                   of furnishing any of the particulars in the tax invoice or retail invoice to be issued by a
                   dealer or class of dealers:
                   Provided no such waiver shall be made by the Commissioner after the expiration of
                   two years from the commencement of these rules.";
     (4)    in sub-rule(6), the words "and where the price of goods shown inclusive of tax in the retail
            invoice, it shall bear a phrase `inclusive of tax`" shall be added at the end;
      (5)    for sub-rule (7), the following sub-rule shall be substituted, namely:-
             ‗‘(7) Where a dealer issues delivery chalan in respect of sale, transfer or consignment of
                     goods, such chalan shall contain name, address and registration number of the selling
                     dealer as well as the name and address of purchasing dealer and the quantity of
                     goods.‖;
       (6)    in sub-rule (9), for the words ― indemnity bond ‖, the words ―undertaking (on plain paper)‖
              shall be substituted;
7.    In the said rules, in rule 45, in sub-rule (3), in clause (a), the portion beginning with the words
      ―Every dealer who is required‖ and ending with the words ―and warehouse‖ shall be deleted.
8.    In the said rules, in Form-201,
       (1)   after the words, bracket and figure ―sub-rule (2)‖, the words, bracket and figure ―and sub-rule
             (3A)‖ shall be inserted.
       (2)   for the words ―monthly return‖, the words ―monthly/quarterly return‖ shall be substituted.
9.    In the said rules, in Forms 201A and 201B, after the words, bracket and figure ―sub-rule (2)‖, the
      words, bracket and figure ―and sub-rule (3A)‖ shall be inserted.
10.   In the said rules, in Form 202, -
      (1)    in Part B, -
             (a)     after the entry at serial No. 1, the following entry shall be inserted, namely :-
                     "(1A) Less: Turnover of sales of goods on which no tax is payable under section 5";
             (b)     in the entry at serial No.2, for the word "goods", the words "taxable goods" shall be
                     substituted.
      By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                             NOTIFICATION
                                          Finance Department,
                                       Sachivalaya, Gandhinagar.
                                        Dated the 10th May, 2006
                               GUJARAT VALUE ADDED TAX ACT, 2003
                                       No. (GHN-56) VAR-2006(3) /Th
    WHEREAS the Government of Gujarat is satisfied that the 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)    (1)   These rules may be called the Gujarat Value Added Tax Rules, (Third Amendment) Rules,
             2006.
       (2)   They shall deemed to have come into force on 1-4-2006.
(2)   In the Gujarat Value Added Tax Rules, 2006 for the FORM 207, following FORM shall be
      substituted, namely :
                                               "FORM 207
                                              (See rule-23)
                                                                                       Sr. No. [9 digit]
               ORIGINAL             DUPLICATE            TRIPLICATE         QUADRIPLICATE
             (For the Payer)     (Send to the CTO)     (For the treasury)   (Send by Treasury
                                                                               to CTO)
                                        CHALAN
                      (UNDER THE GUJARAT VALUE ADDED TAX ACT, 2003)

0040 –Taxes on Sales, Trades etc.
110-Trade tax Receipts under the GVAT Act.
Chalan of tax, penalty, interest and cost awarded by Tribunal paid to the :
Treasury/Sub-Treasury for the period from ___________ to _____________
    By Whom Tendered                Payment on account of            Amount (in
                                                                       figures)
                                                                     Rs.        P.
                           (01) Tax collection under the Act.
                                (Treasury code 0040 00 110 01 1)
                                (a) Tax under section 13 of the
Name and address of the             Act.
person on whose behalf          (b) Purchase Tax U/s. 9
money is paid.                  (c) Lump sum Tax U/s. 14/14A
                                (d) Tax deducted at source
                                    U/s.59B
                                (e) Deposits U/s 22

                           (2) Surcharge under the Act.
Registration No. :
                           (3) Licence and Registration fees
Rupees :
                               under the Act. (Treasure code
in Words :                     0040 00 110 03 5)
dated :
                           (4) Other receipt under the Act.
                               (Treasure code 0040 00 110 04 2)
Signature of Dealer or his      (a) penalty
authorized person.              (b) Interest
                                (c) Cost awarded by the Tribunal
                                (d) Composition Money


Dated                      Total
                                     For use in the Treasury/Bank

1. RECEIVED PAYMENT OF Rs._______________ (In Figure)
       (Rupees) __________________________________ (in words)

2. Date of Entry :

3. Chalan No. :

Treasurer                                         Treasury Officer/Banker".

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

                                   M. A. Bhatt
                       Additional Secretary of Government

                                              NOTIFICATION
                                           Finance Department,
                                        Sachivalaya, Gandhinagar.
                                         Dated the 10th May, 2006
                               GUJARAT VALUE ADDED TAX ACT, 2003
                                    No. (GHN-57) VAT-2006-S.(7)(2)(2)/TH
     In exercise of the powers conferred by sub-section (2) of section 7 of the Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2005), (hereinafter referred to as the "said Act") the Government of Gujarat hereby
amends Schedule II of the said Act as follows, namely:-
     In the Schedule II, in the entry at serial No. 48, in the sub-entry (iii), clause (a) shall be deleted.

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

                                   M. A. Bhatt
                       Additional Secretary of Government

                                              NOTIFICATION
                                           Finance Department,
                                        Sachivalaya, Gandhinagar.
                                         Dated the 10th May, 2006
                               GUJARAT VALUE ADDED TAX ACT, 2003
                                    No. (GHN-58) VAT-2006-S.5(1A)(4)/TH
     In exercise of the powers conferred by sub-section (1A) of section 5 of the Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2005), (hereinafter referred to as the "said Act") the Government of Gujarat hereby
amends Schedule I of the said Act as follows, namely:-
     In the Schedule I,
     (i) in the entry at serial No. 5, for the words "made of glass or Plastic bangles", the words
          "Mangalsutra made of any kind of material other than gold, silver or other precious metals
          (studded or not studded with precious stones or pearls whether real, artificial or cultured.)" shall
          be substituted;
     (ii) in the entry at serial No. 7, after the word "Bindi", the words "Hair pin", shall be inserted.

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

                                   M. A. Bhatt
                       Additional Secretary of Government

                                              NOTIFICATION
                                           Finance Department,
                                        Sachivalaya, Gandhinagar.
                                         Dated the 10th May, 2006
                               GUJARAT VALUE ADDED TAX ACT, 2003
                                    No. (GHN-59) VAR-2006-S.16(7)(2)/TH3
     In exercise of the powers conferred by sub-section (7) of section 16 of the Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2005), and in suppression of Government Notification, Finance Department No.
(GHN-630) GST-1070/(S.          )(1)-TH, dated 1st April, 2006 hereby delegates to the Commissioner, the
following powers of the State Government under sub-sections (2) and (3) of said section 16, namely :-
     (i) to grant additional charge of Joint Commissioners to officiate in leave vacancies or in other
           temporary vacancies for a period not exceeding one year from amongst Deputy Commissioners;
     (ii) to grant additional charge of Deputy Commissioners to officiate in leave vacancies or in other
           temporary vacancies for a period not exceeding one year from amongst Assistant
           Commissioners;
     (iii) to grant additional charge of Assistant Commissioners to officiate in leave vacancies or in other
           temporary vacancies for a period not exceeding one year from amongst Commercial Tax
           Officers;
     (iv) to grant additional charge of Commercial Tax Officers to officiate in leave vacancies or in other
           temporary vacancies for a period not exceeding one year from amongst Commercial Tax
           Inspectors;
     (v) to appoint Commercial Tax Inpsectors under item(6) of sub-section (2) of the said section 16
           and to specify under sub-section (3) of said section 16 the local areas over which the
           Commercial Tax Inpsectors shall have jurisdiction;
     (vi) to grant to Officers and persons appointed by the State Government under sub-section (2) of
           section 16, such designations as the Commissioners thinks necessary;
     (vii) to specify local areas over which the Officers other than the Special Commissioner of
           Commercial Tax or Additional Commissioner of Commercial Tax shall have jurisidiction.
         By order and in the name of the Governor of Gujarat.

                                   Shailja Patel
                         Deputy Secretary to Government

                                                   Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 12th May, 2006.
       No. (GHN-60) VAT-2006-S.5(2)(5)-TH :- 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)TH, dated the 31st
March, 2006 as follows, namely :-
       In the Schedule appended to said notification, after entry at serial No. 41, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases         Exemption           Restriction and
  No.                                         whether whole or     condition, if any.
                                                 part of tax
   1                       2                          3                     4
  "42.     Sales of Furnace Oil              To the extent to              ..".
                                             which the amount of
                                             tax exceeds four
                                             paise in the rupee.

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

                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  Notification
                                            FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 16th May, 2006.
       No. (GHN-61) VAT-2006-S.5(2)(6)-TH :- 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 said notification, after entry at serial No. 42, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases         Exemption            Restriction and
  No.                                         whether whole or      condition, if any.
                                                 part of tax
   1                       2                          3                     4
  "43.     Purchase      of    the   Isabgul Whole of purchase     (1) such purchases
           (csyllium husk) seeds by a tax payable under            are intended for use
           registered dealer from a person sub-section (1) of      in manufacture of
           who is not a registered dealer.      section 9.         Isabgul    by    the
                                                                   purchasing dealer;
                                                                   (2) The Isabgul so
                                                                   manufactured has
                                                                   been sold by the
                                                                   dealer within the
                                                                   State.
  44.      Purchase of the agricultural       Whole of purchase    (1) Such purchases
           produce by a registered dealer     tax payable under    are intended for
           from a person who is not a         sub-section (1) of   resale within the
           registered dealer.                     section 9.       State;
                                                                   (2) The purchasing
                                                                   dealer has sold
                                                                   such goods within
                                                                   twelve months from
                                                                   the date of
                                                                   purchase."
         By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  Notification
                                            FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 17th May, 2006.
      No. (GHN-62) VAT-2006-S.14B(1)(2)-TH :- In exercise of the powers conferred by sub-section (1)
of section 14B of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby fixes 0.05 per cent as the rate of lump sum tax by way of composition in lieu of the tax payable by
the commission agent on the total turn over of his sales, who has been permitted to pay lump sum tax
under sub-section (1) of section 14B.

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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                        FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                       Dated the 17th May, 2006.
       No. (GHN-63) VAT-2006-S.14C(1)(3)-TH :- In exercise of the powers conferred by sub-section (1)
of section 14C of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby fixes four per cent as the rate of lump sum tax by way of composition in lieu of the tax payable by
a dealer on the total turnover of his sales, who has been permitted to pay lump sum tax under sub-section
(1) of section 14C.

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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                        FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                       Dated the 17th May, 2006.
      No. (GHN-64) VAT-2006-S.60(1)(1)-TH :- In exercise of the powers conferred by clause (e) of
proviso to sub-section (1) of section 60 of the Gujarat Value Added Tax Act, 2003, the Government of
Gujarat hereby specifies the class of sales mentioned in clumn (2) of the Schedule appended hereto for
which tax invoice shall not be issued by a dealer.
                                                   SCHEDULE
 Sr.                                  Class of sales
 No.                                       (2)
 (1)
  1.    Sales of oil cakes and de-oiled cakes of cotton seeds.


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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                Notification
                                        FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 18th May, 2006.
       No. (GHN-65) VAT-2006-S.41(1)(1)-TH :- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby remits whole of
the tax payable by a registered dealer on the sales of oil cakes and de-oiled cakes of cotton seeds made
during the financial year ending on 31st March, 2010 subject to the following conditions, namely :-
1.     The registered dealer shall not issue tax invoice for the sales of oil cakes and de-oiled cakes of
       cotton seeds.
2.     The registered dealer shall not charge tax from the purchaser on the sales of oilcakes and de-oiled
       cakes.
3.     The registered dealer shall not be entitled to remission of tax on sales of oil cakes and de-oiled
       cakes of cotton seeds from the date of the contravention of any of the provisions of the Act or the
       rules made thereunder.

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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 18th May, 2006.
       No. (GHN-66) VAT-2006-S.5(1A)(7)-TH :- In exercise of the powers conferred by sub-section (1A)
of the section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby amends the entries of Schedule I of the said Act as follows, namely :-
       In the entries at serial Nos. 15, 22 and 24 in column 3, the following explanation shall be added
namely :-
       "Explanation. - The word "brand" means any goods sold under a trade-mark registered under the
Trade Marks Act, 1999 (47 of 1999)."

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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 18th May, 2006.
      No. (GHN-67) VAT-2006-S.7(2)(3)-TH :- In exercise of the powers conferred by sub-section (2) of
the section 7 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby amends the entry of Schedule II of the said Act as follows, namely :-
      In the entry at serial No. 48, after sub-entry (iii), the following explanation shall be added, namely :-
      "Explanation. - The word "brand" means any goods sold under a trade-mark registered under the
Trade Marks Act, 1999 (47 of 1999)."

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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                                    Notification
                                            FINANCE DEPARTMENT
                                           Sachivalaya, Gandhinagar,
                                            Dated the 19thMay, 2006.
GUJARAT VALUE ADDED TAX ACT, 2003.
No, (GHN-68)VAR-2006(5)TH:- 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 (Fourth Amendment) Rules, 2006.
2.    In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as ―the said rules‖), in rule 19, -
      (1) In sub-rule (2), in clause (a), for the words, brackets, figures and letters ―sub-rule (3) and sub,-
            rule (3A)‖, the words, brackets, figures and letters ― sub­rule (3), (3A), 3(B) or 3(C)‖ shall be
            substituted;
      (2) after sub-rule (3A), the following sub-rules shall be inserted, namely-.-
            ―(3B) A commission agent to whom permission to pay lump sum tax has been granted under
                   sub-rule (3) of rule 28A, shall furnish monthly return In Form 202 with the list of retail
                   invoice in form 201A and list of purchase invoices in Form 201B within thirty days from
                   the end of the month to which such return relates and the provisions of clause (b) of
                   sub-rule (2) of this rule shall mutatis mutandis apply.
            (3C) A dealer to whom a permission to pay lump sum tax has been granted under sub-rule (3)
                   of rule 28B shall file the return as provided under sub-rule (3) of this rule.‖
3.    In the said rules, in rule 20, In sub-rule (3), for the words and figures ―sub­section (1) of section 14‖,
      the words, figures and letters ―section 14, 14A, 14B or 14C‖ shall be substituted;
4.    In the said rules, after rule 28, the following rules shall be inserted, namely.-
      “28A. Procedure and conditions for lump sum payment under section 14B.
            (1) An application for permission to pay lump sum tax under section 14B shall be submitted
                   by the commission agent In Form 210A to the Commercial Tax Officer in whose
                   jurisdiction he is required to furnish return under rule 19.
            (2) An application under sub-rule (1) may be submitted by the commission agent at any
                   time during a financial year.
            (3) The Commissioner may, subject to provisions of section 14B, grant permission in Form
                   211A to such commission agent to pay lump sum tax.
            (4) The permission to pay lump sum tax under sub-rule (3) shall be subject to the condition
                   that the agricultural produce shall be sold by the commission agent within twelve months
                   from the date of the purchase.
            (5) The permission to pay lump sum tax shall be effective from the tax period subsequent to
                   the month in which the application for permission under sub-rule (1) is submitted.
           (6)    The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
           (7)    If the commission agent to whom such permission was granted contravenes the
                  provisions of section 14B or the rules made in this behalf, such permission shall be
                  liable to be cancelled forthwith from the date of the event concerning such
                  contravention. Consequently, such commission agent shall be liable to pay tax from the
                  first day of the month during which the event for such contravention has occurred. No
                  order for cancellation of permission under this sub-rule shall be made unless the
                  commission agent has been given reasonable opportunity of being heard.
           (8) If the commission agent to whom such permission was granted elects not to have such
                  permission, he shall intimate accordingly to the concerned Commercial Tax Officer and
                  such Officer shall cancel the permission and thereupon such commission agent shall be
                  liable to pay tax under the Act from the month immediately succeeding the month during
                  which permission to pay lump sum tax has been cancelled on the basis of his
                  application.
     28B. Procedure and conditions for lump sum payment under section 14C.
           (1) An application for permission to pay lump sum tax under section 14C shall be submitted
                  by the dealer in Form 210B to the Commercial Tax Officer in whose jurisdiction he is
                  required to furnish return under rule 19.
           (2) An application under sub-rule (1) may be submitted at any time during a financial year.
           (3) The Commissioner may, subject to the provisions of section 14C, grant permission in
                  Form 211B to such dealer to pay lump sum tax .
           (4) The permission to pay lump sum tax shall be effective from the tax period subsequent to
                  the month in which the application for permission under sub-rule (1) is submitted.
           (5) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
           (6) If the dealer to whom such permission was granted contravenes the provisions of the
                  Act or the rules made in this behalf, such permission shall be liable to be cancelled
                  forthwith from the date of the event concerning such contravention. Consequently, such
                  dealer shall be liable to pay tax from the first day of the month during which the event for
                  such contravention has occurred. No order for cancellation of permission under this sub-
                  rule shall be made unless the dealer has been given reasonable opportunity of being
                  heard.
           (7) If the dealer to whom such permission was granted elects not to have such permission,
                  such dealer shall intimate accordingly to the concerned Commercial Tax Officer and
                  such officer shall cancel the permission and thereupon such dealer shall be liable to pay
                  tax under the Act from the month immediately succeeding the month during which
                  permission to pay lump sum tax has been cancelled on the basis of his application.
5.   In the said rules, -
     (1) In form 202,-
           (i)    for the words, brackets and figures ― sub-rule (3)‖, the words, brackets, figures and
                  letters ―sub-rules (3), (3B) and (3C)‖ shall be substituted;
           (ii) for the words ― QUARTERLY/ANNUAL‖, the words ―MONTHLY/QUARTERLY/ANNUAL‖
                  shall be substituted;
           (iii) for the word, brackets and figures ―SECTION 14(1)‖, the words, brackets, figures and
                  letters ― SECTION 14, 14B or 14C ― shall be substituted;
           (iv) in PART B, in the entry at serial No. (2), in sub-entry (i), for the words and figures ―rate
                  of 0.5%‖, the words ―rate of _____%‖ shall be substituted;
     (2) after Form 210, the following forms shall be Inserted, namely:-
                                                 FORM 210A
                                        (see sub-rule (1) of rule 28A)
                      Application for permission to pay lump sum tax In lieu of tax
                       under section 14B of the Gujarat Value Added Tax Act, 2003
To,
The Commercial Tax Officer
     I hereby submit my application for grant of permission to me/Ms ______________ / to pay lump
sum tax under section 14B of the Gujarat Value Added Tax Act, 2003.
The Details of my business are as under :
1 . Name of the Applicant
2.   Name of the Firm (Business)
3.   Address
4.   Registration Number under Gujarat Value Added Tax Act, 2003.
5.   Registration Number under the Central Sales Tax Act, 1956.
6.   Nature of Business
     I may be granted permission to pay lump sum tax for the period commencing from ______ and
ending on the 31st of March _______________.

Place                                                                                            Signature

Date                                                                                             Designation

                                                                                              FORM 210B
                                                                                      (see sub-rule (1) of rule 28B)
                                                                      Application for permission to pay lump sum tax in lieu of tax
                                                                      under section 14C of the Gujarat Value Added Tax Act, 2003

To,
The Commercial Tax Officer
     I hereby submit my application for grant of permission to me /Ms ______________ / to pay lump
sum tax under section 14C of the Gujarat Value Added Tax Act, 2003. The Details of my business are as
under :
1.   Name of the Applicant
2.   Name of the firm (Business)
3.   Address
4.   Registration Number under Gujarat Value Added Tax Act, 2003
5,   Registration Number under the Central Sales Tax Act, 1956
6.   Nature of Business

     I may be granted the permission to pay lump sum tax for the period commencing from
_____________ and ending on the 31st of March ________

Place                                                                                              Signature

Date                                                                                               Designation
(3) after Form 211, the following forms shall be inserted, namely:-



                                                                                            “FORM 211 A
                                                                                     (see sub- rule (3) of rule 28A)
                              Permission for payment of lump sum tax
                     under section 14B of the Gujarat Value Added Tax Act, 2003.

Name of the registered dealer :
Registration Certificate No
Permission No :
Date of permission.

      The above mentioned commission agent had submitted application dated _________ for permission
to pay lump sum tax under section 14B of the Act.
      It is verified that the above mentioned commission agent has fulfilled the requirements of section
14B of the Act and rule 28A of the rules.
      The above mentioned commission agent is hereby granted permission to pay lump sum tax under
section 14B for the period from ___________ to _________
      This permission shall remain valid so long as the above mentioned commission agent continues to
comply with provisions of section 14B of the Act and rule 28A of the Gujarat Value Added Tax Rules,
2006,
      If the above-mentioned commission agent contravenes any of the provisions of the Act or the rules
made thereunder, the permission granted shall be liable to be cancelled forthwith from the date of the
event and thereupon the commission agent will become liable to pay tax as if such permission is not
operative.

Place                                               Name            and              signature             of
                                                    the Commercial Tax Officer
Date

                                            FORM 211 B
                                    (See sub- rule (3) of rule 28B)
                           Permission for payment of lump sum tax under
                        section 14C of the Gujarat Value Added Tax Act, 2003

Name of the registered dealer :
Registration Certificate No
Permission No. :
Date of permission

      The above mentioned dealer had submitted application dated for permission to pay lump sum tax
under section 14C of the Act.
      It is verified that the above mentioned dealer has fulfilled the requirements of section 14C of the Act
and rule 28B of the rules. The above mentioned dealer hereby granted permission to pay lump sum tax
under section 14C for the period from ________ to ______.
      This permission shall remain valid so long as the above mentioned dealer continue to comply with
provisions of section 14C of the Act and rule 28B of the Gujarat Value Added Tax Rules, 2006.
      If the above-mentioned dealer contravenes any of the provisions of the Act or the rules made
thereunder, the permission granted shall be liable to be cancelled forthwith from the date of the event and
thereupon the dealer will become liable to pay tax as if such permission is not operative.
Place                                                Name            and             signature             of
                                                     the Commercial Tax Officer
Date


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

                                   M. A. Bhatt
                       Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 26th May, 2006.
CENTRAL SALES TAX ACT. 1956,
       No. (GHN-69) CSR-2006- (3) -TH :- In exercise of the powers conferred by sub-sections (3) and (4)
of section 13 of the Central Sales Tax Act, 1956, the Government of Gujarat hereby makes the foIlowing
rules further to amend the Central Sales Tax (Gujarat) Rules, 1970 as follows, namely :-
1.     These rules may be called the Central Sales Tax (Gujarat) (Second Amendment) Rules, 2006.
2.     In the Central Sales Tax (Gujarat) Rules, 1970, in rule 5. -
       (1)    In sub-rule (1), for the words ―twenty-two days from the end of the month or as the case may
              be the quarter‖ the words ―thirty days from the expiry of the period‖ shall he substituted;
       (2)    in sub-rule (2), for the words ―three months‖, the words ―one month‖ shall be substituted;
       (3)    after sub-rule (2), the following sub-rule shall be added, namely :-
              ―(3) Notwithstanding anything contained in this rule, the return related to the month of April,
              2006, may be furnished by the registered dealer on or before 30th June, 2006‖.


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

                                   M. A. Bhatt
                       Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 26th May, 2006.
Gujarat Value Added Tax Act, 2003,
       (GHN-70)VAT-2006-(6)-TH :- 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
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 (Fifth Amendment) Rules, 2006.
2.     In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as ―the said rules‖), in rule 16,
       in sub-rule (2), for the figures and word ―30th April, 2006‖, the figures and word ―31st May, 2006‖
       shall be substituted.
3.     In the said rules, in rule 19, after sub-rule (6), the following sub-rule shall be added, namely :-
       ―(7) Notwithstanding anything contained in this rule, the monthly return related to the month of April,
       2006, may be furnished by the registered dealer on or before 30th June, 2006.‖
4.     In the said rules, in rule 28, in sub-rule (2), in clause (i), for the figures and words ―15th May of
       2006‖, the figures and word ―31st May, 2006‖ shall be substituted.

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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                        Dated the 29th May, 2006.
                                 No. (GHN-71)VAT-2006-SCH-II.(42A)(9)-TH:-
        In exercise of the powers conferred by entry 42A of Schedule II to the Gujarat Value Added Tax
Act, 2003 (Gui. 1 of 2005), the Government of Gujarat hereby amends the Government Notification,
Finance Department No. (GHN-33) VAT-2006/SCH-II/(42A)(5)/TH, dated the 31st March, 2006 as follows,
namely:-
In the Schedule appended to said notification :-
(i)    in the entry at serial No. 220, the words ―Narrow fabric, elastic fabric, and‖ shall be deleted;
(ii)   after the entry at serial No. 229, the following entry shall be added, namely:-
                                                               Central Excise
 Sr.                                                              Sub-
                Description of Goods                 Heading               Tariff Item
 No.                                                             heading
                                                       No.                    No.
                                                                   No.
 230 Paraffin wax


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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                          Notification
                                    FINANCE DEPARTMENT
                                  Sachivalaya, Gandhinagar.
                                   Dated the 1st June, 2006.
No. (GHN-72)VAT-2006-S.5(2)(8)-TH:- 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) (hereinafter referred to, as ―the Act‖), 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, after the entry at serial No. 44, the following entry shall
be added, namely :-


 Entry    Class of Sales or Purchases          Exemption             Restriction and
  No.                                        whether whole or       condition, if any.
                                                part of tax
   1                     2                           3                       4
  "45.   Resale of chemical fertilizers to Whole of tax           (1)     The      selling
         which entry, 19 of Schedule II to                        dealer who has
         the Act applies.                                         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.‖,


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

                                   C.J. Macwan
                          Under Secretary to Government.

                                               Notification
                                      FINANCE DEPARTMENT
                                     Sachivalaya, Gandhinagar.
                                      Dated the 6th June, 2006.
No. (GHN-73)VAT-2006-S.5(2)(9)-TH:- 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, after the entry at serial No. 45, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases         Exemption            Restriction and
  No.                                         whether whole or      condition, if any.
                                                 part of tax
   1                       2                          3                     4
  "46.     Sales of used or second-hand To the extent to          (1)    The    selling
           motor car.                   which the amount of       dealer proves to the
                                        tax exceeds one           satisfaction of the
                                        paise in the rupee        Commissioner that
                                        subject    to   the       the motor car is
                                        maximum of rupees         registered at the
                                        two thousand per          time of purchase
                                        motor car.                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.      Purchase of used or second-had Whole      of     tax   The selling dealer
           motor car.                     payable under sub-      proves      to    the
                                          section     (1)    of   satisfaction of the
                                          section 9 of the Act.   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              ---


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

                                    M. A. Bhatt
                        Additional Secretary to Government.

                                               Notification
                                      FINANCE DEPARTMENT
                                     Sachivalaya, Gandhinagar.
                                     Dated the 19th July, 2006.
No. (GHN-77)VAT-2006-S.5(2)(10)-TH:- 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, after the entry at serial No. 48, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases         Exemption            Restriction and
  No.                                         whether whole or      condition, if any.
                                                 part of tax
   1                       2                          3                     4
  "49.     (1) Sales of goods by the              Whole of Tax             ----
               Canteen Stores Department
               (Ministry    of    Defence,
               Government of India) to the
               Unit run Canteen.
           (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          Whole of purchase     (1) The agricultural
          produce by a registered dealer        tax payable under     produce so
          from a Commission Agent who           sub--section (4) of   purchased shall be
          has been granted permission to        section 9.            used in
          pay lump sum tax under sub-                                 manufacture of
          -section (1) of section 14B.                                taxable goods by
                                                                      the purchasing
                                                                      dealer.
                                                                      (2) The goods so
                                                                      manufactured shall
                                                                      be sold by the
                                                                      dealer within the
                                                                      State.


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

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                                  Notification
                                           FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                          Dated the 19th July, 2006.
No. (GHN-78)VAT-2006-SCH-I(31A)(5)-TH:- In exercise of the powers conferred by sub-section (1A) 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-45) VAT-2006-SCH-I(31A)(4)-TH,
dated the 29th April, 2006, as follows, namely:-
In the said notification, for the words, "items of handicraft articles", the words "items of handicraft articles
including Sankheda furniture" shall he substituted.
        By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                               Notification
                                         FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 19th July, 2006.
No. (GHN-79)VAT-2006-S.5(1A)(11)-TH:- In exercise of the powers conferred by sub-section (1A) of
section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby
amends Schedule I of the said Act as follows, namely:-
In Schedule I, in the entry at serial No. 23, after sub-entry (ii), the following sub-entry shall be added,
namely:-
"(iii) Fuel made from solid waste procured from any Local Self Government Body".
      By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                                  Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 19th July, 2006.
No. (GHN-80)VAT-2006-S.40(1)(1)-TH:- WHEREAS the Government of Gujarat considers it necessary
so to do in the public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 40 of the Gujarat
Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby authorises the
Commissioner to grant refund to the Canteen Stores Department (Ministry of Defence, Government of
India) of amount of tax paid by it and separately charged by any registered dealer from whom it has
purchased the goods, subject to the following conditions, namely :-
(1)    Refund to the Canteen Stores Department shall be allowed for the purchases of those goods
       whose sales by Canteen Stores Department are exempted from the tax under clause (a) of sub-
       section (2) of section 5.
(2)    The Canteen Stores Department shall furnish details of the purchases of the goods for which
       refund is claimed.
(3)    The Canteen Stores Department shall make an application for refund of tax paid along with its
       return to the concerned Commercial Tax Officer and such Officer shall, as far as possible, grant
       refund within fifteen days after the receipt o[' the application for refund.
(4)    The Canteen Stores Department shall not recover from its purchaser, the tax paid by it on the
       purchases of goods for which refund is claimed.
(5)    The Canteen Stores Department shall issue retail invoice for the goods so sold and shall not
       charge or collect tax in respect of sale of such goods.

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

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                                 Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 19th July, 2006.
No. (GHN-81)VAT-2006-S.7(2)(4)-TH:- In exercise of the powers conferred by sub-section (2) of section
7 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends
Schedule II of the said Act as follows, namely:-
(1)    in the entry at serial No. 10, in sub-entry (i), for the words "refrectory bricks", the words "refrectory
       bricks, eco bricks" shall be substituted;
(2)    in the entry at serial No. 76C, before the words "other than" brackets and words "(including rubber
       ballons)" shall be inserted.


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

                                    M. A. Bhatt
                      Additional Secretary to Government.

                                                   Notification
                                            FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 19th July, 2006.
No. (GHN-82)VAT-2006-SCH-II. (42A)(10)-TH:- In exercise of the power: conferred by entry 42A of
Schedule II to the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby
amends the Government Notification, Finance Department No. (GHN-33) VAT-2006/SCH Il/(42A)(5)/TH,
dated the 31st March, 2006 as follows, namely In the Schedule appended to said notification, -
(1) in the entry at serial No. 205, the words "and products thereof" shall be added at the end;
(2) after the entry at serial No. 230, the following entries shall be added, namely:-
                                                             Central Excise
 Sr.                                                            Sub-
                Description of Goods               Heading                 Tariff Item
 No.                                                           heading
                                                     No.                      No.
                                                                 No.
 231 Yellow and white antistatic agent.
 232 Tread Rubber.

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

                                   M. A. Bhatt
                      Additional Secretary to Government.

                                                     ORDER
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 19th July, 2006.
No. (GHN-83)VAT-2006-S.41(1)(2)-TH:- WHEREAS the Government of Gujarat considers it necessary
so to do in the public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the Gujarat
Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby remits the whole of the
tax payable under section 7 of the Act on the sales of twisted filament yarns (including crepe yarn)
manufactured by an independent twister subject to the following conditions, namely :-
(a)    The remission shall not be granted on the sales of twisted filament yarn manufactured from the
       filament yarn, which is purchased in the course of inter-state trade or commerce or in the course of
       import outside the territory of India or from a person who is not registered under the Act.
(b)    The independent twister proves to the satisfaction of the Commissioner that twisted yarn (including
       crepe yarn) is manufactured from filament yarn purchased in the State of Gujarat.
(c)    The independent twister proves to the satisfaction of the Commissioner that tax has been paid on
       the purchases of the filament yarn.
(d)    The independent twister shall not collect tax from his purchaser.
(e)    The independent twister shall not issue tax invoice but shall issue retail invoice in respect of sales
       of twisted filament yarns (including crepe yarn).
(f)    The independent twister shall maintain accounts of the receipt and use of the filament yarns in a
       manner required for the ascertainment and assessment of remission of the tax payable on the
       twisted filament yarn.
(g)    The independent twister shall not claim any tax credit under section 11 of the Act.
(h)  The independent twister shall have to file monthly return in accordance with the provisions of sub-
     rule (2) of rule 19.
(i)  The independent twister who is eligible for remission under this notification shall apply to the
     Commissioner [xxx] on a plain paper stating complete details of his business and shall prove to the
     satisfaction of the Commissioner that he fulfils all the requirements laid down in this notification.
Explanation : For the purpose of this notification,
(1)  An "independent twister" means a dealer engaged is the process of twisting of filament yarns.
(2)  The phrase "filament yarn" means polyester, nylon or viscose filament yarn; polyester, nylon or
     viscose texturised yarn; or poly ester, nylon or viscose texturised yarn which has not undergone the
     process of twisting.
(3)  The phrase "twisted yarn" means the filament yarn, which has undergone the process of twisting
     by the independent twister.


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

                                         M. A. Bhatt
                           Additional Secretary to Government.

                                                       Notification
                                                FINANCE DEPARTMENT
                                               Sachivalaya, Gandhinagar
                                               Dated the 2nd August, 2006.
      CENTRAL SALES TAX ACT, 1956.
      No. (GHN-86)CST-2006/S.8(5)(123)-TH :- In exercise of the powers conferred by sub-section (5) of
section 8 of the Central Sales Tax Act, 1956 (LXXIV of 1956) the Government of Gujarat, having been
satisfied that it is necessary to do in the public interest, hereby directs that on the filfilment of
requirements laid down in sub-section (4) of said section 8, the tax on sales of goods mentioned in
column (2) of the Schedule appended hereto, payable under sub-section (1) of the said secion 8 by any
dealer having his place of business in the State of Gujarat in respect of the sales made by him from such
place in respect of said goods in the course of inter State trade or commerce, be calculated at the rate of
percentage mentioned in column (3) of the said Schedule of the sale price of the goods so sold.
  Sr.                          Description of goods                          Rate of tax
  No.
   1                                       2                                     3
      1.     Flats of sheets (patta or patti) of stainless steel.               0.5%
      2.     Whole Milk Powder (bulk product) or Skimmed Milk                   2%
             Powder (bulk product).
           By order and in the name of the Governor of Gujarat.

                                         M. A. Bhatt
                           Additional Secretary to Government.

                                                    Notification
                                              FINANCE DEPARTMENT
                                             Sachivalaya, Gandhinagar.
                                            Dated the 11th August, 2006.
No. (GHN-87)VAT-2006-S.5(2)(12)-TH:- 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, after the entry at serial No. 51, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases           Exemption          Restriction and
  No.                                           whether whole or    condition, if any.
                                                   part of tax
   1                       2                            3                   4
  "52.     Sales of goods by a registered          Whole of Tax            ----
           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.


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

                                     M. A. Bhatt
                        Additional Secretary to Government.

                                                Notification
                                         FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                      Dated the 17th August, 2006.
No. (GHN-88)VAT-2006-S.14A(4)-TH:- In exercise of the powers conferred by section 14A of the Gujarat
Value Added Tax Act 2003 (Guj. 1 of 2005), and in supersession of the Government Notification, Finance
Department No. (GHN-21) VAT-2006/S.14A(1)(1)-TH, dated the 31st March, 2006, the Government of
Gujarat hereby fixes the lump sum tax by way of composition in lieu of the tax payable by the dealer
referred to in sub-clause (f) of clause(10) of section 2 of the Act, who has been permitted to pay lump
sum tax under sub-section(1) of the said section 14(A), at the rate mentioned in column (3) in respect of
works contract shown in column (2) of the Schedule appended hereto.
                                                SCHEDULE
 Sr.                                                              Rate of lump sum
                   Description of works contract
 No.                                                                      tax
  1. All kinds of workds contract other than those specified in two per cent of total
     any of the following entries.                              value of the works
                                                                contract.
  2. Processing of Polyester Textile Fabrics including          one half per cent of
     bleaching, dyeing and printing thereof.                    total value of the
                                                                works contract.
Author's Note : Following entry was added by No. (GHN-106) VAT-2006-S.14A(5)-TH dated 11-10-
2006.
 Sr.                                                                  Rate of lump sum
                     Description of works contract
 No.                                                                         tax
 (1)                                (2)                                     (3)

"3.    (i)    Works of roads of all kinds including work of Zero point six per
              paving, mixing, metalling, asphalting and earth cent (0.6%) of total
              work.                                               value of the works
       (ii)   Works of building construction including Reinforced contract.",
              Cement Concrete and masonary work but
              excluding air conditioning, firefighting, interior
              works and electrical work; if its total value exceeds
              ten per cent of total value of works contract.
       (iii) Works of cross drainage structure and bridges.
       (iv) Works of digging and laying of pipelines of all
            kinds.
       (v)    Works of dams, check dams, weirs, protection
              walls, canals and head works.
       (vi) Works of excavation and mining.
       (vii) Works of construction of jetty, port and break
             water.
       (viii) Works of construction of airport runways and
              landing strips.
       (ix) Works of water storage structures including
            underground and overhead storage tanks.

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

                                      M. A. Bhatt
                         Additional Secretary to Government.

                                                 Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                       Dated the 17th August, 2006.
No. (GHN-89)VAT-2006-S.14D(1)(2)-TH:- In exercise of the powers conferred by sub-section (1) of
section 14D of the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby
fixes four per cent as the rate of lump sum tax in lieu of the amount of tax payable under section 7 of the
Act on the total turnover of sales by the dealer who is engaged in the business of sales of eatables in any
form (whether processed or unprocessed) served, delivered or given in package from his place of
business or any other place and who has been permitted to pay lump-sum tax under sub-section (1) of
said section 14D.
       By order and in the name of the Governor of Gujarat.

                                      M. A. Bhatt
                         Additional Secretary to Government.

                                                    Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                      Dated the 17th August, 2006.
No. (GHN-90)VAT-2006-S.14D(1)(3)-TH:- In exercise of the powers conferred by the proviso to sub-
section (1) of section 14D of the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of
Gujarat hereby specifies the goods mentioned in the schedule appended hereto for the purpose of sub-
section (1) of section 14D for which the dealer engaged in the activity of manufacture of such goods shall
not be granted permission to pay lump sum tax under sub-section (1) of section 14D.
                                               SCHEDULE
Sr. No.                             Name of Goods
   1. Alcoholic and non-alcoholic beverages including soda water.
   2.    Aerated, mineral purified, medicinal, ionic or de-mineralized water or water
         sold in sealed container.
   3.    Ice cream and Kulfi.
   4.    Buscuit (branded)

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

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                                 Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                        Dated the 17th August, 2006.
No. (GHN-91)VAT-2006-S.14(1 and 2)(3)-TH:- In exercise of the powers conferred by sub-section (2)
read with clause (iv) of the proviso to clause (a) of sub-section (1) of section 14 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-24) VAT-2006/S.14 (1 and 2)(1)-TH, dated the 31st March,
2006 as follows, namely :-
In the Schedule appended to said notification, the entry at the serial No. 3 relating to Hotels and
restaurants shall be deleted and such deletion shall not affect the permission already granted under the
said entry of the aforesaid notification.
        By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                       Additional Secretary to Government.

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                       Dated the 17th August, 2006.
     No. (GHN-92)VAR-2006(7)-TH :- 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 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 Gujarat Value Added Tax
Act, 2003 (Guj. 1 of 2035), 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 (Sixth Amendment) Rules, 2006.
2. In the Gujarat Value Added Tax Rules, 2006 (hereinafter referred to as ―the said rules‖), in rule 2, in
     clause (g), in sub-clause (ii), for the word and figures ―section 14‖, the words, letters and figures
     ―section 14, 14C or 14D‖ shall be substituted.
3. In the. said rules, in rule 19, after sub-rule (3C), the following sub--rule shall be inserted, namely:-
     ―(3D)      A dealer to whom permission to pay lump sum tax has been granted under sub-rule (4) of
          rule 28C shall furnish quarterly return in Form 202 with the list of purchases in Form 202A
          within thirty days from the end of the quarter to which such return relates.‖.
4. In the said rules, in rule 26,-
     (1) in, sub-rule (2), for the words, brackets, letter and figures ―sub­-rule (3) or (3A)‖, the words,
          brackets, letters and figures ―sub-rule (3), (3A), (3C) or (3D)‖ shall be substituted.
     (2) to sub-rule (2), the following proviso shall be added, namely:-
          ―Provided that when the tax payable by the dealer furnishing return under sub-rule (3D) of rule
          19 exceeds rupees five thousand in a month, such dealer shall pay the lump sum tax or, as the
          case may be, tax due and payable for such month and the tax for the previous month,
          alongwith the amount of interest thereon, if any, payable by him, for the relevant quarter, within
          a period of twenty-two days immediately succeeding the month during which the amount of tax
          payable exceeds and shall continue to pay tax within a period of twenty two days from the end
          of each month of the remaining period of the year and shall submit to the Commercial Tax
          Officer one copy of the receipted chalan.. in Form 207 within thirty days from end of the month
          to which such payment relates.‖
5. In the said rules, after rule 28B, the following rule shall he inserted, namely: -
     ―28C. Procedure and conditions for lump sum payment under section 14D.-
           (1) An application for permission to pay lump sum tax under section 14D shall be submitted
                by the dealer in Form. 210C to the Commercial Tax Officer in whose jurisdiction he is
                required to furnish return under rule 19.
           (2) An application under sub-rule (1) shall be submitted, -
                (a) before 30th September, 2006
                      (i) in respect of permission for year 2006-2007, and
                      (ii) in respect of a dealer who has obtained permission earlier to pay lump sum tax
                            under section 14 read with rule 28,
                (b) within thirty days from the date on which the total turnover exceeds rupees fifty lacs
                      in respect of a dealer who has been granted permission to pay lump sum tax under
                      section 14,
                (c) within thirty days before the commencement of the year subsequent to year 2006-
                      2007.,
                (d) within sixty days from the date of effect of registration where the dealer gets new
                      registration.
           (3) The option to pay lump sum tax under sub-rule (1) shall be for a period ending with the
                financial year.
           (4) If the application made under sub-rule (1) is complete in all respect and the dealer is
                eligible for the permission, the Commissioner may grant permission under sub-section (1)
                of section 14D in Form 211C, within a period of fifteen working days from the date of
                receipt of the application.
           (5) (a) The permission to pay lump sum tax shall be effective from the date of application
                      where the application is made under clause (a) or (d) of sub-rule (2);
               (b)     The permission to pay lump sum tax shall be effective from the date on which the
                       total turnover exceeds rupees fifty sacs where the application is made under clause
                       (b) of sub-rule (2);
                 (c) The permission to pay lump sum tax shall be effective from the -beginning of the year
                       where the application is made under clause (c) of sub-rule (2).
           (6) The dealer shall not -
                 (a) purchase eatables or raw materials there of, in any form (whether processed or
                       unprocessed) in the course of inter-state trade or commerce or import such goods
                       from a place outside the territory of India, or
                 (b) receive eatables or raw material thereof, (whether processed or unprocessed) in any
                       form from his branch situated outside the State or from consigning agent outside the
                       State.
           (7) If the dealer to whom such permission is granted contravenes the provisions of the Act or
                 the rules made in this behalf, such permission shall be liable to be cancelled forthwith from
                 the date of the event concerning such contravention. Consequently, such dealer shall be
                 liable to pay tax from the date of such contravention. No order for cancellation of
                 permission under this sub-rule shall be made unless the dealer has been given
                 reasonable opportunity of being heard.
           (8) If the dealer to whom such permission is granted elects not to have such permission, such
                 dealer shall intimate accordingly to the concerned Commercial Tax Officer and such
                 officer shall cancel the permission and thereupon such dealer shall be liable to pay tax
                 under the Act from the month immediately succeeding the month during which permission
                 to pay lump sum tax has been cancelled on the basis of his application.
           (9) The lump sum tax shall be paid in the manner in which the tax is payable under rule 26.
           (10) The dealer shall display conspicuously at each place of his business including branches a
                 notice with the phrase ―Tax is not charged separately‖
           (11) The State Government may, by general or special order direct any dealer or a class of
                 dealers to keep such additional books of accounts (including the records of purchases and
                 sales), invoices and computer records in the manner, as may be specified therein.‖.
6.   In the said rules, in Form 202,-
     (1) for the word, brackets, figures and letters ―(3B) and (3C)‖ the word, brackets, figures and letters
           ―(3B), (3C) and (3D)‖ shall be substituted;
     (2) for the word, figures and letters ―14B or 14C‖ the word, figures and letters ―14B, 14C or 14D‖
           shall be substituted;
     (3) for the words ―Quarterly return for the tax period‖, the words ―Monthly/Quarterly return for the
           tax period‖ shall be substituted.
7.   In the said rules, after Form 210B, the following form shall be inserted, namely:-
                                                 “FORM 210C
                                          (see sub- rule (I) of rule 28C)
                               Application for permission to pay lump sum tax
                       under section 14D of the Gujarat Value Added Tax Act, 2003.
To,
The Commercial Tax Officer
________________________
________________________
I hereby submit my application for grant of permission to me / Ms/
—————————————————————————————————————— to pay lump sum
tax under section 14D of the Gujarat Value Added Tax Act, 2003.
The Details of my business are as under:
 1 . Name of the Applicant :
2. Name of the firm (Business) :
3. Address :
4. Other Places of business :
5. Registration Number under Gujarat Value Added Tax Act, 2003 :
6. Registration Number under the Central Sales Tax Act, 1956 :
7. Nature of Business :
8. Name of the major commodities dealt with :
I may be granted permission to pay lump sum tax for the period                              commencing   from
__________________. and ending on the 31st March, __________________.

Place :                                        Signature :

Date :                                         Designation :

8      In the said rules, after Form 211B, the following form shall be inserted, namely:-
                                                 “FORM 211 C
                                        (see sub-rule (4) of rule 28C)
                                   Permission for payment of lump sum tax
                       under section 14D of the Gujarat Value Added Tax Act, 2003.

Name of the registered dealer :
Registration Certificate No. :
Permission No. :
Date of permission :
The above mentioned registered dealer had submitted application dated _____________ for permission
to pay lump sum tax under section 14D of the Act.
It is verified that the above mentioned dealer has fulfilled the conditions of section 14D of the Act readwith
rule 28C of the rules made thereunder.
The above mentioned dealer is hereby granted permission to pay lump stun tax under section 14D of the
Act for the period from _____________ to _____________.
This permission shall remain valid so long as the above mentioned dealer continues to comply with
provisions of section 14D of the Act readwith the rule 28C of the Gujarat Value Added Tax Rules, 2006.
If the above mentioned registered dealer contravenes any of the provisions of the Act or the rules made in
this behalf, the permission granted shall be liable to be cancelled forthwith from the date of the event
concerning such contravention and thereupon the dealer shall be liable to pay tax as if such permission is
not operative.

Place :

Date                                           Name and signature of
                                               the Commercial Tax Officer.‖


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

                                     M. A. Bhatt
                        Additional Secretary to Government.
                                               Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar
                                     Dated the 18th August, 2006.
     No. (GHN-93) VAT-2006/S.40 (1) (2) -TH: - WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest;
     NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 40 of the
Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat hereby authorizes the
Commissioner to grant refund to the certified manufacturer of the amount of tax separately charged by a
registered dealer from whom he has purchased the goods, subject to the following conditions, namely:-
1. Eligibility.
     A registered dealer who is a manufacturer of goods in the industries specified in the annexure
     appended to this notification and who has obtained the Eligibility Certificate prior to the 1st April,
     2006 from the Khadi and Village Industries Commission or Gujarat Rajya Khadi and Gramodhyog
     Board (hereinafter referred to as ―the appropriate authority‖) and the Exemption Certificate from the
     Commissioner under the provisions of earlier law.
2. Procedure.
     (1) The eligible dealer referred to in condition 1 shall apply in Form KVIC-1 appended to this
          notification to the Commissioner within thirty days from the date of issue of this notification.
     (2) On receipt of such application, the Commissioner may, subject to the provisions of this
          notification issue a certificate of entitlement in Form KVIC-2 appended to this notification
          effective from the date of this notification for the period and on the terms and conditions
          mentioned in the eligibility certificate granted by the appropriate authority.
3. General conditions.
     (1) Subject to the provisions of section 11, the certified manufacturer shall be entitled to refund of
          tax on purchases of taxable goods other than the capital goods.
     (2) The refund shall be granted for the period- -
          (a) ending on the 31st March, 2009;
          (b) specified in eligibility certificate issued by the appropriate authority:
          (c) till the turnover of the sales does not exceed an amount of rupees one crore; or
          (d) till the sales of specified goods does not exceed the quantity approved by the appropriate
                authority
          whichever event occurs earlier.
     (3) The refund of tax shall be granted only for the purchases used in manufacture of specified
          goods sold within the time limit mentioned in condition 3(2).
     (4) The tax credit shall not be admissible for the purchases for which refund of tax is granted.
     (5) The certified manufacturer shall furnish the details of the tax invoices of the purchases for
          claiming the refund of tax alongwith the return.
     (6) The certified manufacturer shall use the goods so purchased for which refund of tax is claimed,
          in his manufacturing unit situated in the State as raw materials for the manufacture of specified
          goods or as packing materials in the packing of goods so manufactured.
     (7) If the certified manufacturer contravenes any of the conditions of this notification or any of the
          provisions of the Act or the rules made in this behalf, the certificate issued to him by the
          Commissioner shall be liable to be cancelled and on such cancellation, the benefit granted
          under this notification shall cease to have effect from the date of such contravention,
     (8) The certified manufacturer shall make an application for refund of tax to the concerned
          Commercial Tax Officer and such Officer shall, as far as possible, grant refund within one
          month after the receipt of the application for refund.
     Explanation.- For the purpose of this notification,-
        (1)    The expression ‗certified manufacturer‘ means the dealer who has been granted a certificate of
               entitlement by the Commissioner.
        (2)    The expression ‗specified goods‘ means the products of ‗village industries‘ or ‗Khadi‘ as defined
               under the Khadi and Village industries Commission Act, 1956 and related to the activities
               mentioned in the annexure appended to this notification for which the eligibility certificate has
               been granted by the appropriate authority.

                                                  FORM KVIC-1.
                                     Application for Certificate of Entitlement.

To,
The Commercial Tax Officer
________________________
________________________

I submit my application as follow for the grant of certificate of entitlement for refund/remission under the
Government Notifications, Finance Department No.(GHN-93) VAT-2006-S.40(1)(2)-TH, dated 18th
August, 2006 and No.(GHN-94) VAT-2006-S.41(1)(3)-TH, dated 18th August, 2006.
  Sr.                       Description                                       Details
  No.
   1.         Name of the registered dealer.

   2.         Address.

   3.         Registration No. under the Gujarat Value
              Added Tax Act, 2003.

   4.         Number and date of the eligibility
              certificate issued by ‗the appropriate
              authority‘.

   5.         Number and date of the certificate of
              exemption granted by the Commissioner
              under earlier law.

   6.         Period for exemption specified in the
              eligibility certificate issued by ‗the
              appropriate authority‘.

   7.         Quantity of ‗the specified goods‘ approved
              by the appropriate authority (per annum).


I ..................................................... do hereby certify that the details shown in the application are true and
correct.

Place :                                               Authorised Signatory

Date :

** Attach the necessary documents supporting the application.
                                                 FORM KVIC-2.
                                           Certificate of Entitlement.

This is to certify that the dealer shown herein has been granted the certificate of entitlement for
refund/remission,
  Sr.                    Description                                 Details
  No.
   1.     Name of the registered dealer.

   2.     Address.

   3.     Registration No. under the Gujarat Value
          Added Tax Act, 2003.

   4.     Number and date of        the eligibility
          certificate issued by ‗the appropriate
          authority‘.

   5.     Period for exemption specified in the
          eligibility certificate issued by ‗the
          appropriate authority‘.

   6.     Quantity of ‗the specified goods‘ approved
          by the appropriate authority (per annum)-

   7.     Effective date     of   the   certificate    of
          entitlement.


The grant of this certificate is subject to the terms and conditions prescribed in the Government
Notifications, Finance Department No,(GHN-93) VAT-2006--S.40(1)(2)-TH, dated 18th August, 2006 and
No.(GHN-94) VAT-2006-S.41(1)(3)-TH, dated 18th August, 2006.

Place :                                         Commercial Tax Officer.

Date :                                          Unit

                                              ANNEXURE
                                           (see condition 1 )
                      Industries engaged in the following activities covered under
                        the Khadi and Village industries Commission Act, 1956.
Sr. No.                                      Activities
   1.     Cottage Pottery Indystry.

   2.     Lime stone, lime shell and other lime products industry.

   3.     Slate and slate pencils making.

   4.     Fuel briqueting.

   5.     Manufacture of Gulal and Rangoli.
6.    Manufacture of Bangles.

7.    Hand made Paper.

8.    Manufacture of Katha.

9.    Manufacture of Gum and Resin (Forest based only.)

10.   Manufacture of Shellac.

11.   Cottage match industry manufacture of Fire works and Agarbatties.

12.   Bamboo and Cane work.
13.   Brooms and Khas-tatti making.
14.   Collection, processing and packing of forest products.
15.   Manufacture of jute products (under fiber industry).
16.   Processing, packing and marketing of cereals and pulses, spices,
      condiments, masala etc.
17.   Noodles making.
18.   Dalia making.
19.   Mini rice shelling unit.
20.   Palmgur making and other palm products industry.
21.   Manufacture of Cane gur and Khandsari.
22.   Rasawanti, sugarcane juice catering unit.
23.   Bee keeping industry.
24.   Fruit and vegetable processing.
25.   Ghani oil industry.
26.   Menthol Oil.
27.   Fiber industry (other then coir)
28.   Processing of maize and ragi.
29.   Leaf cup making.
30.   Flaying, curing and tanning of hides and skins and ancillary industries
      connected with the same and cottage Leather industry,
31.   Manufacture of rubber goods.
32.   Candle, camphor and sealing wax making.
33.   Manufacture of bindi.
34.   Manufacture of mehandi.
  35.     Manufacture and use of manure and methane (Gobar) Gas front cow dung
          and other waster products (such as flesh of dead animals, night soils etc.).
  36.     Vermiculture and waste disposal.
  37.     Manufacture of handmade utensils out of brass.
  38.     Manufacture of handmade utensils out of copper.
  39.     Manufacture of handmade utensils out of bell metal.
  40.     Other articles made out of brass, copper and bell metal.
  41.     Tin smithy.
  42.     Manufacture of musical instruments.
  43.     Handspun socks, etc.
  44.     Embroidery.
  45.     Manufacture of surgical bandages.
  46.     Stove wicks.

  47.     embroidery on handspun cloth.

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

                                     M. A. Bhatt
                         Additional Secretary to Government.

                                                   ORDER
                                          FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar
                                       Dated the 18th August, 2006.
      No.(GHN-94)VAT-2006-S.41(1)(3)-TH:- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest;
      NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby remits the whole
of tax payable under section 7 by a certified manufacturer on the sales of specified goods subject to
following conditions, namely:-
1. The remission shall be granted for the period-
      (a) ending on the 31st March, 2009,
      (b) specified in eligibility certificate issued by the appropriate authority,
      (c) till the turnover of sales does not exceed rupees one crore, or
      (d) till the sales of specified goods does not exceed the quantity approved by the appropriate
            authority
      whichever event occurs earlier.
2. The certified manufacturer shall manufacture the specified goods in his manufacturing unit situated
      in the State.
3. The certified manufacturer shall issue tax invoice or retail invoice in accordance with the provisions
      of the Act and the rules made thereunder.
4.    If the certified manufacturer contravenes any of the conditions of this notification or any of the
      provisions of the Act or the rules made in this behalf, the certificate issued to him by the
      Commissioner shall be liable to be cancelled and on such cancellation, the benefit granted under
      this notification shall cease to have effect from the date of such contravention.
Explanation.- For the purpose of this order, the expression ‗certified manufacturer, ‗appropriate authority‘
and ‗specified goods‘ shall have the same meaning as respectively assigned to them in the Government
Notification, Finance Department No (GHN-93) VAT-2006-S.40 (1) (2)-TH, dated the 18th August, 2006.
            By order and in the name of the Governor of Gujarat.

                                       M. A. Bhatt
                           Additional Secretary to Government.

                                                 NOTIFICATION
                                            FINANCE DEPARTMENT
                                           Sachivalaya, Gandhinagar
                                         Dated the 2nd September, 2006
      No.(GHN-96)VAT-2006-S.5(2)(13)-TH:- 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, after the entry at serial No. 52, the following entry shall
be added, namely :-


 Entry         Class of Sales or Purchases         Exemption         Restriction and
  No.                                            whether whole or   condition, if any.
                                                    part of tax
      1                       2                          3                  4
     "53.     Kerosene sold through the public       Whole of tax           ---
              distribution system.


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

                                       M. A. Bhatt
                           Additional Secretary to Government

                                            ORDER
                                  Commercial Tax Department
                     Commercial Tax Bhavan, Ashram Road, Ahmedabad
                                    Dated 4th October, 2006
                            By the Commissioner of Commercial Tax
                             DECLARATION OF SPECIFIED GOODS
                  (Under section 68 of the Gujarat Value Added Tax Act, 2003)
No. GVL/AT/Rule/R.51(1)/(1)
In exercise of the powers conferred by clause (b) of sub-rule (1) of Rule-51 of the Gujarat Value Added
Tax Rules, 2006, the Commissioner of Commercial Tax; Gujarat State, hereby specifies the following
goods to be the ―Specified goods‖ for the purpose of said Rule.
                                             “Specified Goods”
1. All kinds of edible oil including refined edible oi!.
2. All kinds of oil seeds including groundnut and peanut.
3. All kinds of oil cakes.
4. Iron and Steel (as specified in Entry-43 of Schedule-II to the Act).
5. Ferrous and non-ferrous metal and scrap thereof.
6. Ceramic products including ceramic tiles.
7. Cumin seeds (Jeera).
8. Ani seeds (Variali).
9. Psyllium seeds and psyllium husk (Isabgul and Isabgul husk).
10 Brass Parts.

This Notification shall be effective from 1st November, 2006.
                                      Sd/-
                                (M.M.Srivastava)
                         Commissioner of Commercial Tax

                                                  ORDER
                                      Commercial Tax Department
                         Commercial Tax Bhavan, Ashram Road, Ahmedabad
                                        Dated 4th October, 2006
                              By the Commissioner of Commercial Tax
                                DECLARATION OF SPECIFIED GOODS
                     (Under section 68 of the Gujarat Value Added Tax Act, 2003)
No. GVL/VAT/Rule/R.51(6)/(1)
In exercise of the powers conferred by sub-clause(b) of sub-rule (6) of Rule-51 of the Gujarat Value
Added Tax Rules, 2006, the Commissioner of Commercial Tax, Gujarat State, hereby specifies the
following goods to be the ―Specified goods‖ for the purpose of said Rule.
                                           “Specified Goods”

 Sr. No.                                Specified goods
    1.     Motor vehicles, including Motor Cars, Motor Taxi Cabs, Motoretts, Motor
           Omni buses, Motor Vans, Motor Lorries, Motor Cycles, Motor
           Combination, Motor Scooter, Mopeds, Chassis of motor vehicles and the
           body which is built on chassis of Motor Vehicles.
    2.     Cement
    3.     Marble or Granite (Raw or Polished)
    4.     Kota Stones
    5.     Naphtha
    6.     Liaht Diesel Oil
    7.     High Speed Diesel Oil
    8.     Yarn of all types except Nylon yarn, Polyester Viscose yarn and Cotton
           Yarn.
    9.     Tea in Leaf or Powder form
   10.     lron and Steel (as specified in Entry-43 of Schedule-II to the Act).
   11.     All kinds of Plywood, Block Boards, Boards, Decorative and Laminated
           sheets.


This Notification shall be effective from 1st November, 2006.
                                        Sd/-
                                 (M.M.Srivastava)
                        Commissioner of Commercial Tax

                                                 NOTIFICATION
                                             Finance Department,
                                          Sachivalaya, Gandhinagar
                                         Dated the 11th October, 2006
      No. (GHN-105) VAR-2006(8) / Th - 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 (Seventh Amendment) Rules, 2006.
2.    In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as ―the said rules‖), in rule 2,
      for clause (g), the following clause shall be substituted, namely:-
      ―(g) ―tax period‖ for the purpose of return to be furnished by the dealer under the Act shall be,­
             (i)   a period of calendar month for the monthly return;
             (ii) a period of quarter ending on 30th June, 30th September, 31st December and 31st
                   March in a year for the quarterly return; and
             (iii) a period of six months ending on 30th September and 31st March in a year for the half
                   yearly return ;‖.
3.    In the said rules, in rule 18, in sub-rule (1), for the word and figure ―section 14‖, the word, letters and
      figures ―section 14, 14A read with clause (bb) of sub­rule (8) of rule 28, 14B, 14C or 14D‖ shall be
      substituted.
4.    In the said rules, in Chapter IV, after rule 18, the following rule shall be inserted, namely :-
      “18AA.       Deduction of charges towards labour, service, etc.
      (1) The value of the goods at the time of the transfer of property in the goods (whether as goods
             or in some other form) involved in the execution of a works contract shall be determined by
             deducting the amounts paid by way of price for sub-contract made with a registered dealer, if
             any, pertaining to the said works contract.
      (2) A registered dealer who claims any deduction referred to in sub-clause (c) of clause (30) of
             section 2, shall -
             (a) maintain true and correct records for such deductions;
             (b) prove to the satisfaction of the Commissioner that he has actually paid the amount in the
                   year in which he claims such deduction; and
             (c) furnish true and correct evidences for claiming such deductions at the time of
                   assessment or when asked to furnish in any proceedings:
         Provided that where the amount of charges towards labour, service and other like charges are
         not ascertainable or the accounts maintained by the contractor are not sufficiently clear or
         intelligible, a lump sum deduction shall be admissible in accordance with the percentage
         mentioned in the Table below, and the sale price of the goods at the time of the transfer of
         property shall be determined accordingly.
                                                  TABLE
Sr.             Description of Works Contract                  Percentage of
No.                                                             deduction
1.    Construction, improvement or repair of any building, Thirty per cent.
      road, bridge, dam, canal or other immovable
      property.
2.    Installation, fabrication, assembling, commissioning Fifteen per cent.
      or repair of any plant or machinery, whether or not
      affixed to any building, land or other immovable
      property.
3.    Installation, fabrication, assembling, commissioning Ten per cent.
      of any Air conditioner plant, Air conditioner, Air
      cooler, whether or not affixed to any building or other
      immovable property.
4.    Assembling, fitting out, re-assembling, improving, Twenty per cent.
      producing, repairing or otherwise treating of
      furniture, fixtures, partitions including contracts of
      interior decoration.
5.    Installation, fabrication, assembling, commissioning Fifteen per cent.
      or repairs of lifts or elevators or escalators.
6.    Construction,         fabrication,        assembling, Twenty per cent
      commissioning or repairs of bodies on chassis of
      motor vehicles including three wheelers and fire
      fighters or of vessels of every description meant for
      plying on water.
7.    Overhauling or repairing or dismantling of any motor Twenty per cent.
      vehicle, vessels of every description meant for plying
      on water or any other vessel propelled by
      mechanical means, any air craft or any equipment or
      part of any of the aforesaid items.
8.    Fitting out, assembling, altering, ornamenting, re- Fifteen per cent.
      assembling,      blending,    finishing, furnishing,
      improving, processing or otherwise treating,
      adapting or fabricating of any goods.
9     Erection, installation and commissioning of Wind Thirty per cent.
      Turbine Generator including power evacuation
      system.
10.   Fixing of marbles, slabs, polished granite stones and Twenty per cent.
      tiles (other than mosaic tiles).
11.   Fixing of sanitary fittings and plumbing.            Fifteen per cent.
12.   Painting and polishing.                              Twenty per cent.
13.   Laying of pipes excluding plumbing.                  Twenty per cent.
14.   Tyre re-treading.                                    Thirty per cent.
15.   Supply of goods in providing know-how, designs, Twenty per cent.
      labour, supervision, inspection, training or other
              services in connection with any of the operation
              specified in Serial Nos. 1 to 14 above.
     16.      Dyeing and printing of textile.                         Thirty per cent.
     17.      Printing contracts.                                     Thirty per cent.
     18.      Any other works contract.                               Twenty per cent.
           (3)   The percentage shown in the Table shall be applied after first deducting from the total contract
                 price, the amount paid by way of price for the entire sub-contract made with sub-contractor, if
                 any.
           (4) The value of goods so arrived at under this rule shall, for the purposes of levy of tax, be the
                 taxable turnover relating to the transfer of property in goods (whether as goods or in some
                 other form) involved in the execution of a works contract.‖.
5.         In the said rules, in rule 19, -
           (1) in sub-rule (2), in clause (b), for sub-clauses (iii-a) and (iii-b), the following sub-clause shall be
                 substituted, namely :-
                 ―(iii) a registered dealer referred to in clause (a) shall furnish information quarterly in Form
                        201C for the period ending on 30th June, 30th September, 31st December and 31st
                        March along with his return in respect of top ten commodities as per their value and the
                        consolidated details of remaining commodities dealt with during that period.‖;
           (2) for sub-rules (3), (3A), (3B), (3C), and (3D), the following sub-rules shall be substituted,
                 namely :-
                 ―(3) (i)      Every registered dealer to whom permission to pay lump sum tax has been
                               granted under section 14, 14A read with clause (bb) of sub--rule (8) of rule 28,
                               14B, 14C or 14D shall furnish quarterly return in Form 202 with the list of
                               purchases in Form 202A appended to it, within thirty days from the end of the
                               quarter to which the return relates:
                               Provided that the dealer to whom permission to pay lump sum tax has been
                               granted under section 14B shall furnish, instead of Form 202A, the list of retail
                               invoices for sales in Form 202B and the details of purchases in Form 202C along
                               with Form 202 and where the taxable turnover of such dealer in the previous year
                               or during the year does not exceed rupees one Crore, he may and where taxable
                               turnover exceeds rupees one Crore, he shall also submit information in Form
                               202B and Form 202C along with Form 202 by way of uploading on the web site of
                               the department duly authenticated by the dealer himself or by a person referred to
                               in section 65.
                        (ii) Where the permission to pay lump sum tax granted to the dealer under the Act
                               ceases to be valid on any day, such dealer shall furnish return from that day in
                               accordance with the provisions of sub-rule (2), (3A) or, as the case may be, (3B)
                               for the remaining part of the tax period and he shall continue to file monthly or, as
                               the case may be, quarterly return for all subsequent months or periods.
                 (3A) Every registered dealer, other than referred to in sub-rule (3), who-
                        (a) is not a manufacturer,
                        (b) does not purchase the goods in the course of inter-state trade or commerce or
                               import goods from a place out of the territory of India,
                        (c) does not sell the goods in the course of inter-state trade or commerce or export
                               the goods out of the territory of India, or
                        (d) does not dispatch the goods to his branch or his consigning agent outside the
                               State or receive the goods from his branch situated outside the State or from his
                               consigning agent outside the State,
                        shall furnish-
                 (i)     quarterly return in Form 201 along with information in respect of tax invoices of
                         sales in Form 201A and the information in respect of tax invoices of purchases in
                         Form 201B, within thirty days from the end of the quarter to which such return
                         relates; and the provisions of sub-clauses (i) and (ii) of clause (b) of sub-rule (2)
                         shall apply mutatis mutandis to such dealer, and
                  (ii) the information half yearly in respect of inventories in Form 201C for period ending
                         on the 30th September and 31st March along with his return in respect of top ten
                         commodities as per their value and the consolidated details of remaining
                         commodities dealt with during that period:
                  Provided that where such dealer undertakes any of the activity referred to in (a) to (d)
                  above, he shall furnish return in accordance with the provisions of sub-rules (2) or, as
                  the case may be, (3B) for the remaining tax periods immediately succeeding the quarter
                  during which he undertakes any of the aforesaid activities.
           (3B) Every registered dealer, other than referred to in sub-rule (3) or (3A), whose total amount
                  of tax payable for all places of business has not exceeded rupees sixty thousand in the
                  previous year or in the current year, shall furnish quarterly return in Form 201 along with
                  the information in Forms 201A and 201B, within thirty days from the end of the quarter to
                  which return relates; and the provisions of clause (ii) of sub-rule (3A) shall apply mutatis
                  mutandis to such dealer:
                  Provided that where the amount of tax payable by such dealer exceeds rupees sixty
                  thousand during the year, he shall furnish monthly return in accordance with the
                  provisions of sub-rule (2) for the remaining the tax periods immediately succeeding the
                  quarter during which the amount of tax payable exceeds rupees sixty thousand.
            (3C) A registered dealer who is a co-operative society engaged in the manufacture of sugar or
                  khandsari shall furnish half yearly return in Form 201 for the tax period referred to in
                  sub-clause (iii) of clause (g) of rule 2 on or before 30th November immediately
                  succeeding the tax period to which the return relates. ‖;
     (3) in sub-rule (4), for the words ―Every registered dealer‖, the words ―Notwithstanding anything
           contained in this rule, every registered dealer‖ shall be substituted;
     (4) after sub-rule (4), the following sub-rule shall be inserted, namely: -
            ―(4A) Notwithstanding anything contained in this rule, every registered dealer who –
                  (a) imports the goods into or exports the goods out of the territory of India,
                  (b) has established an industry in the Special Economic Zone or who is the developer
                        of the Special Economic Zone,
                  (c) is entitled to the benefit of refund under section 40, or
                  (d) is entitled to the benefit of remission under sub-section (1) of section 41
                  shall furnish monthly return and the provisions of sub-rule (2) shall apply mutatis
                  mutandis to such dealer.‖;
      (5) proviso to sub-rule (6) shall be deleted;
      (6) after sub-rule (7), the following sub-rule shall be added, namely :-
            ―(8) If a dealer fails to comply with the requirement of clause (ii) or (iii) of sub-rule (2) or
                  clause (ii) of sub-rule (3A), he shall be deemed to have not furnished the return as
                  required by section 29.‖.
6.   In the said rules, in rule 20,-
      (1) to sub-rule (1), the following proviso shall be added, namely:-
           ―Provided that the dealer furnishing return under sub-rule (3C) of rule 19 shall furnish the
           annual return on or before 31st December immediately succeeding the year to which the
           annual return relates.‖;
      (2) in sub-rule (3), for the word, letters and figures ―14A, 14B or 14C‖, the words, brackets, letters
           and figures ―14A read with clause(bb) of sub­rule (8) of rule 28, 14B, 14C or 14D‖ shall be
           substituted.
7.   In the said rule, in rule 26, -
      (1) in sub-rule (1),-
            (i)   in clause (a), for the word, brackets and letter ―clause (b)‖, the words, brackets and
                  letters ―clause (aa) or clause (b) ‖ shall be substituted.
            (ii) after clause (a), the following clause shall be inserted, namely: -
                   ―(aa) (i) Every registered dealer furnishing return under sub-rule (3C) of rule 19 shall
                         pay into the Government Treasury- -
                          (a) the tax payable under section 7,
                          (b) the tax payable under sub-sections (1) or (3) of section 9, and
                          (c) an amount equivalent to seventy-five per cent of the tax payable under sub-
                               section (2) of section 9 calculated on the statutory minimum price of the
                               sugarcane crushed during the month
                         alongwith the amount of interest, if any, payable by him under the provisions of the
                         Act within a period of twenty-two days immediately succeeding the month to which
                         the tax relates and shall submit to the Commercial Tax Officer one copy of the
                         receipted chalan in Form 207 along with the monthly statement specified by the
                         Commissioner, within thirty days from the end of the relevant month.
                          (ii) The dealer who has paid the tax as per (c) above, shall pay into the
                               Government Treasury the remaining amount of the tax payable under the Act
                               alongwith the amount of interest, if any, payable by him under the provisions
                               of the Act, on or before 22nd November immediately succeeding the tax
                               period to which the return relates and shall submit to the Commercial Tax
                               Officer one copy of the receipted chalan in Form 207 alongwith the return of
                               relevant tax period.‖;
      (2) for sub-rule (2), the following sub-rules shall be substituted, namely: -
            ―(2) Every dealer required to furnish quarterly return under sub-rule (3), (3A) or (3B) of rule
                  19 shall within a period of twenty-two days immediately succeeding the quarter to which
                  such return relates, pay into the Government Treasury the tax due and payable in such
                  quarter along with the amount of interest, if any, payable by him under the provisions of
                  the Act and shall submit to the Commercial Tax Officer one copy of the receipted chalan
                  in Form 207 along with the return.
            (2A) The dealer furnishing return under sub-rule (3) or (3A) of rule 19 and the tax payable by
                  him exceeds rupees sixty thousand in the previous year or during any quarter of the
                  current year, he shall pay the tax due and payable for the current year or, as the case
                  may be, subsequent months of the current year immediately succeeding the quarter
                  during which the amount of tax payable exceeds rupees sixty thousand in the following
                  manner,-
                   (i)   the tax payable under the Act shall be paid for each month (except the last month
                         of the quarter) into the Government Treasury within a period of twenty-two days
                         immediately succeeding the relevant month along with the amount of interest, if
                         any, payable by the dealer and one copy of the receipted chalan in Form 207
                         along with the statement specified by the Commissioner shall be submitted to the
                         Commercial Tax Officer within thirty days from end of the relevant month of the
                         quarter.
                   (ii) after adjusting the amount of tax paid as per clause (i) above, the remaining
                         amount of the tax of the quarter shall be paid into the Government Treasury within
                         a period of twenty-two days immediately succeeding the relevant quarter along
                         with the amount of interest, if any, payable by the dealer and one copy of the
                         receipted chalan in Form 207 shall be submitted along with the return to the
                         Commercial Tax Officer within thirty days from end of the relevant quarter.‖;
     (3) in sub-rule (3), after the words ―accordance with such revised return‖, the words ―along with
           the amount of interest, if any,‖ shall be inserted.
8.   In the said rules, in rule 28,-
      (1) in sub-rule (6), for the words ‗‘from the month immediately succeeding the month during‘‘, the
           words ‗‘under section 7 from the day on‘‘ shall be substituted;
      (2) in sub-rule (8),-
            (a) in clause (a), for the words and figures ―sections 7 and 9‖, the word and figure ―section 7‖
                  shall be substituted;
            (b) in clause (b),-
                  (i)    in sub-clause (i),-
                          (a) after the words and figures ―in Form 215‖ , the words ―within fifteen working
                                  days from the date of receipt of an application‖ shall be inserted;
                  (b) after sub-clause (i), the following sub-clause shall be inserted, namely,-
                          ―(i-a) Where an application is made under sub-clause (iii-a), the permission shall
                                  be effective from the date of receipt of application for the remaining work of
                                  the respective works contract.‘‘;
                  (ii) after sub-clause (iii), the following sub-clause shall be inserted, namely,-
                          ―(iii-a) An application for permission to pay lump sum tax for the ongoing works
                                   contract during the year 2006-2007 shall be submitted on or before the 30th
                                   November, 2006.‘‘;
                  (iii) in sub-clause (iv), for the words ―one and one half‖, the words ―one and one half
                          per cent.‖ shall be substituted;
                  (iv) after sub-clause (vi), the following sub-clause shall be inserted, namely:-
                         ―(vi-a)      (1)      the dealer shall not use the goods in the execution of works
                                  contracts covered under the permission to pay lump sum tax, if such goods
                                  are-
                         (i)      purchased in the course of inter-State trade or commerce or imported from
                                  outside the territory of India, or
                         (ii) received from his branch situated outside the State or from his consigning
                                  agent outside the State ;
                         (2) if such dealer uses any taxable goods in the execution of works contract
                                  covered under the permission to pay lump sum tax, such goods ought to
                                  have borne the tax payable under the Act;
                         (3) if such dealer has already claimed the tax credit for the goods held in the
                                  stock on the date of effect of permission and such goods are going to be
                                  used in the works contract for which permission to pay lump sum tax is
                                  sought for, he shall reverse such tax credit; and
                         (4) if the permission to pay lump sum tax is granted under clause (bb), the
                                  dealer shall not dispatch the goods to his branch situated outside the State
                                  or to his consigning agent outside the State:
                          Provided that where a dealer who has been granted the permission to pay lump
                          sum tax prior to the commencement of Gujarat Value Added Tax (Seventh
                          Amendment) Rules, 2006 shall have option to get cancelled such permission.‖;
                  (c) after clause (b), the following clause shall be inserted, namely :-
                          ―(bb) (i) Subject to the provisions of this sub-rule, the dealer shall apply in Form
                                   214A for the permission to pay a lump sum tax by way of composition for
                                   ongoing as well as new works contracts to be executed by him during the
                                   year or for the remaining period of the year and the permission shall be
                                   granted by the Commissioner in Form 215A within fifteen working days from
                                   the date of receipt of such application.
                        (ii)     An application for permission to pay lump sum tax during the year 2006-
                                 2007 shall be submitted on or before the 30th November, 2006 and the
                                 permission shall be effective from the date of receipt of such application.
                          (iii) An application for permission to pay lump sum tax subsequent to the year
                                 2006-2007 shall be submitted within thirty days before the commencement
                                 of the year and the permission shall be effective from the beginning of the
                                 year.
                          (iv) A dealer who gets new registration during the year, he shall apply for such
                                 permission within sixty days from the date of effect of such registration and
                                 the permission shall be effective from the date of receipt of such
                                 application.‖;
                   (d) in clause (c), the following words shall be added at the end, namely;-
                          ―after deducting the amount paid by way of price for entire sub-contract, if any,
                          made with sub-contractor.‖;
                   (e) in clause (f), in sub-clause(ii), for the words ―twenty-two days‖, the words ‖thirty
                          days― shall be substituted;
                   (f)    for clause (g), the following clause shall be substituted, namely :-
                          ―(g) If the dealer to whom the permission to pay lump sum tax is granted
                                 contravenes the provisions of the Act or the rules made in this behalf, such
                                 permission shall be liable to be cancelled forthwith from the date of the event
                                 concerning such contravention. Consequently, such dealer shall be liable to
                                 pay tax under section 7 from the date of such contravention. No order for
                                 cancellation of permission under this sub-rule shall be made unless the
                                 dealer has been given reasonable opportunity of being heard:
                          Provided that where the amount of lump sum tax for the remaining work is more
                          than the amount of the tax payable under section 7, the dealer shall require to pay
                          lump sum tax for the remaining work.‖.
9.    In the said rules, in rule 30, in sub-rule (1), for the word and figure ―section 14‖, the words, brackets,
      letters and figures ―section 14, 14A read with clause (bb) of sub- rule (8) of rule 28, 14B, 14C, or
      14D‖ shall be substituted.
10.   In the said rules, in Forms 106 and 107, for the word ―suppression‖, the word ―supersession‖ shall
      be substituted.
11.   In the said rules, in Form 201, -
      (1) for the words, brackets, figures and letters ―(See rule 18 and sub-rule (2) and sub-rule (3A) of
             rule 19)‖, the words, brackets, figures and letters ―(See rule 18 and sub-rules (2), (3A),(3B)
             and (3C) of rule 19)‖ shall be substituted;
      (2) for          the       words        ―MONTHLY/QUARTERLY                RETURN‖,         the      words
             ―MONTHLY/QUARTERLY/HALF YEARLY RETURN‖ shall be substituted.
12.   In the said rules, in Forms 201A, 201B and 201C, for the words, brackets and figure ―(See sub-
      rule(2) of rule 19)‖, the words, brackets, figures and letters ―(See sub-rules (2), (3A) and (3B) of rule
      19)‖ shall be substituted.
13.   In the said rules, in Form 202,-
      (1) the word, brackets, figures and letters ―(3B), (3C) and (3D) ‖ shall be deleted;
      (2) for the word, figures and letters ―14B, 14C or 14D‖, the words, brackets, figures and letters
             ―14A read with clause (bb) of sub-rule(8) of rule 28, 14B, 14C or 14D‖ shall be substituted;
      (3) in PART D, after the entry at serial No. (2), the following entry shall be inserted, namely:-
             ―(2A) Amount payable on account of reversal of tax credit‖.
14.   In the said rules, after Form 202A, the following forms shall be inserted, namely:-
                                                    FORM 202B
                                            APPENDIX TO FORM 202
                                             (List of sale)
                                      [See sub-rule (3) of rule 19]
                      List of sales of goods against retail invoices in the State
Registration
Certificate
No.
Name and style of M/s.
business

Tax period             From :
                       To :
List showing sales of goods to registered dealers.
 Sr.        Retail   Date        Name with RC No. of the         Turnover of sales of
 No.       Invoice              registered dealer to whom              goods
             No.                        goods sold
                                           (a)                            (b)
                                    Name            R.C. No    Goods with       Amount
                                                                 HSN             (Rs.)
1.
2.
3.


          Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                          Full signature of the authorised signatory

Date:                                            Name

                                                 Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.

                                                FORM 202C
                                         APPENDIX TO FORM 202
                                            (List of purchases)
                                       [See sub-rule (3) of rule 19]
                                 List of purchases of goods in the State
Registration
Certificate
No.
Name and style of M/s.
business

Tax period             From :
                                                                                To :
List showing purchases of goods.
     Sr.                      Retail                                   Date             Name with person/dealer        Turnover of purchases of
     No.                     Invoice                                                      from whom goods                       goods
                                No.                                                           purchased
                             (if any)
                                                                                                   (a)                            (b)
                                                                                            Name            R.C. No. Goods with         Amount
                                                                                                             (if any)  HSN               (Rs.)
 1.
 2.
 3.


                        Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                                                                                  Full signature of the authorised signatory

Date:                                                                                                    Name

                                                                                                         Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.
15. In the said rules, after Form 214, the following form shall be inserted, namely:-



                                               "FORM 214A
                                 (See clause (bb) of sub-rule(8) of rule 28)
      Application for permission to pay composition in lieu of the tax payable on the turnover of the
     sales of goods involved in the execution of works contract to be executed during the year or for
                                     the remaining period of the year.

Registration Certificate No.
_________________________
To,
The Commercial Tax Officer,
……………………………….
1.               I……………………of Messers ……………………………holding registration certificate No.……. dated
                 …….. and carrying on the business known as ………………… …………………….. whereof the
                 only/chief place of business is within the jurisdiction of Commercial Tax Officer ………………… in
                 the district of ………………….is situated at Room/Flat* No. ……………….Name of the
                 Building……………….ward/Locality*………..…….Road.                      Village…………Post         Office
                 ………………Taluka………………do hereby apply for permission to pay composition in lieu of tax
                 under the provision of section 14A of the Gujarat Value Added Tax Act, 2003.
2.               The nature of my business is executing works contract.
3.     I opt to pay composition in lieu of tax payable by me on the turnover of sales of goods involved in the
       execution of works contract to be executed by me during the year…………or for the remaining
       period of the year.
4.     I hereby undertake that I shall regularly furnish statements in the Form 216 (Over and above the
       returns to be filed under section 29 of the Gujarat Value Added Tax Act, 2003) and shall pay the
       amount of the composition due according to the provision of the rules made in this behalf under the
       Act.
5.     I shall not collect any amount by way of tax in respect of any sales of goods involved in the execution
       of works contract mentioned in Para 3 above.
6.     I have paid the amount of difference between the composition money and the amount already paid
       towards tax by me together with the interest, by chalan No. ………. Dated ………….a copy of which
       enclosed herewith.
7      I also enclose herewith a chalan in respect of the payment of the amount claimed by me by way of
       tax credit in respect of the contract mentioned in para 3 above.

I solemnly declare that the above statements are true to the best of my knowledge and belief.

Place :                                              Signature :

Date :                                               Status :

16. In the said rules, after Form 215, the following form shall be inserted, namely:-
                                               "FORM 215A
                                 (See clause (bb) of sub-rule(8) of rule 28)
      Permission to pay composition in lieu of the tax payable on the turnover of the sales of goods
     involved in the execution of works contract to be executed during the year or for the remaining
             period of the year under section 14A of the Gujarat Value Added Tax Act, 2003.

Permission No. ……….
District …………….
Registration Certificate No. …………….…………….…………….


The permission is hereby granted under section 14A of the Gujarat Value Added Tax Act, 2003 and
subject to the provision of specified herein, to ……………………………………………. (Name of the
registered dealer) who is a registered dealer holding certificate of registration number
……………………….. dated ……….. and having the only place/chief place of business and additional
place/places of business at the address specified below ………..
(State here the number of room/flat, name of the building, the name of the locality or road, ward number,
if any, name of the village, town or City, in respect of each place of business).
Conditions:
1. This permission shall be effective for the period from ……………. to …………….
2. The permission holders authorized to pay composition in lieu of the tax payable on the sale value of
     the goods involved in the execution of works contract to be executed during period mentioned in
     condition 1.
3. In respect of the contracts for the period mentioned in condition 1 above, the permission holder-
     (a) shall not collect any amount by way of tax.
     (b) shall not be entitled to any tax credit under the provision of section 11 of the Gujarat Value
          Added Tax Act, 2003.
     (c) shall regularly furnish statements in Form 216 within the time limit prescribed.
     (d) shall pay the amount of the composition within the time prescribed.
4.    The permission is final and irrevocable.
5.    This permission is liable to be cancelled if the permission holder contravenes the provisions of the
      Act, the rules made in this behalf or the condition mentioned herein above.

Place :

Date :                                                Commercial Tax Officer."

17.     In the said rules, for Form 216, the following form shall be substituted, namely:-
                                         "FORM 216
                                 (See sub-rule (8) of rule 28)
 Statement for composition by way of lump sum in lieu of tax payable on the turnover of sales of
                     goods involved in the execution of works contract.


Registration Certificate No. ………………………
Permission No……………………..
Period from …………………. to ……………….
Name of the dealer ………………………………………………………….
Address ………………………………………………………………………
The details of the turnover of sales of goods involved in the execution of works contracts are given as
under:-
 Sr. No.        Date           Invoice     Name of the contractee         Amount Rs.
                                 No.
1.
2.
3.


* A separate sheet is to be attached for more details.
1.    Amount received/receivable during the period for the works contract undertaken :
2.    Amount calculated at the rate of …….*percent. on above :
3.    Interest payable, if any :
4.    Total amount payable :
5.    Deduction at source under section 59B :
6.    Amount paid :
7.    Chalan No. :
      Dated :
I solemnly declare that the above statements are true to the best of my knowledge and belief.

Place:                                                Signature

Date:                                                  (Proprietor or partner or
                                                       Director /Manager of…………………..)

* Mention the rate applicable.‖.
18.         In the said rules, in Form 309, in clause (6), in sub-clause (c), for the words ―incomplete or incorrect‖, the words ―complete or correct‖ shall be substituted.

19.         In the said rules, in Forms 601, 602 and 603, for the words ―sales tax practitioner‖ wherever they occur, the words ―tax practitioner‖ shall be substituted.

20.         In the said rules, in Form 604, for the brackets and words beginning with ―(state the Sales Tax Authority) and ending with ………………………………. (state the Commercial Tax Authority)‖, the words, bracket and blank space ―……………………………………………………………… (state the Commercial Tax Authority) in the proceedings
            of………………………………… (describe the proceedings)‖ shall be substituted.

21.         In the said rules, in Form 704, for the words ―sales tax number‖, the words ―registration certificate number‖ shall be substituted.




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




                                                                                                                                                                                   Sd/-

                                                                                                                                                                               C. J. Mecwan

                                                                                                                                                                Additional Secretary to Government.




                                             Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                    Dated the 11th October, 2006.
No. (GHN-106) VAT-2006-S.14A(5)-TH :- WHEREAS the Government of Gujarat considers it necessary
so to do in the pubic interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 14A 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- 88 ) VAT-2006-S.14A(4)-TH, dated the 17th August, 2006 as
follows, namely :-
In the Schedule appended to the said notification,-
(1) in the entry at serial No. 1, for the words and figure "the entry at serial number 2", the wads "any of
    the following entries" shall be substituted;
(ii) after entry at serial No. 2, the following entry shall he added, namely:-
      Sr.                                                                                                                                                                                                      Rate of lump sum
                                                           Description of works contract
      No.                                                                                                                                                                                                             tax
      (1)                                                                                                     (2)                                                                                                    (3)

"3.             (i)              Works of roads of all kinds including work of Zero point six per
                                 paving, mixing, metalling, asphalting and earth cent (0.6%) of total
                                 work.                                               value of the works
                (ii)             Works of building construction including Reinforced contract.",
                                 Cement Concrete and masonary work but
                                 excluding air conditioning, firefighting, interior
                                 works and electrical work; if its total value exceeds
                                 ten per cent of total value of works contract.
                (iii) Works of cross drainage structure and bridges.
                (iv) Works of digging and laying of pipelines of all
                     kinds.
                (v)              Works of dams, check dams, weirs, protection
                                 walls, canals and head works.
                (vi) Works of excavation and mining.
                (vii) Works of construction of jetty, port and break
                      water.
                (viii) Works of construction of airport runways and
                       landing strips.
                (ix) Works                                     of            water                      storage structures                                                            including
             underground and overhead storage tanks.


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

                                   C. J. Mecwan
                        Additional Secretary to Government.

                                              NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                       Dated the 17th October, 2006
      No.(GHN-107)VAT-2006-S.5(2)(14)-TH:- 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, after the entry at serial No. 53, the following entry shall
be added, namely :-


 Entry      Class of Sales or Purchases         Exemption            Restriction and
  No.                                         whether whole or      condition, if any.
                                                 part of tax
   1                       2                          3                     4
  "54.     Purchase of sugarcane for the To the extent to                   ---
           purpose    of  use   in   the which the amount of
           manufacture   of   sugar   or purchase       tax
           khandsari.                    payable under sub-
                                         section    (2)   of
                                         section 9 exceeds
                                         two paise in the
                                         rupee.


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

                                  (C. J. Mecwan)
                        Additional Secretary to Government

                                              NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                       Dated the 18th October, 2006
      No. (GN-108) CST-2006/S.8(5)(124)ITH:- In exercise of the powers conferred by sub-section (5) of
sectlon 8 of the Central Sales Tax Act, 1956 ( LXXIV of 1956), the Government of gujarat, having been
satisfied that it is necessary so to do in the public interest, hereby amends the Government Notification,
Finance Department No. (GN-86) CST-2006/S.8(5)(123)TH, dated the 2nd August, 2006, as follows,
namely:-
     In the SCHEDULE appended to the said Notification, for entry at serial No.2, the following entry shall
be substituted, namely:-


Sr.No.                 Description of goods                        Rate of Tax
   "2     (a) Milk Powder - whole or skimmed                            2%
          (b) Vitaminised infant milk, foods sold in sealed
              containers.


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

                                 (C. J. Mecwan)
                       Additional Secretary to Government



                                              NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar
                                     Dated the 15th February, 2007
     No.(GHN-5)VAR-2007(9)-TH:- 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, 2007.
2.    In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as ―the said rules‖), in rule 15 -
      (1) after sub-rule (7) the following sub-rule shall be inserted, namely :-
             "(7A) In the case of dealer who is a trader or a manufacturer and sells taxable goods in the
                   State or who sells taxable goods in the course of inter-state trade or commerce or who
                   dispatches taxable goods to his branch or to his consigning agent outside the State and
                   where the amount of the tax credit allowed under section 11 remains unadjusted in the
                   returns continuouosly in each month of the quarter, such unadjusted amount of tax
                   credit may be refunded to such dealer before the period specified in sub-rule (6) or, as
                   the case may be, sub-rule (7) :
                   Provided that the dealer claiming such refund shall have to prove to the satisfaction of
                   the assessing authority that the purchases of the taxable goods on which such tax credit
                   had calculated, those goods have been disposed off for the purposes referred to in sub-
                   section (3) of section 11 within the period by which refund under this sub-rule becomes
                   admissible."
       (2) in sub-rule (8), for the words "The refund under this rule" the words and figures "or the refund
            under section 37 or 40" shall be substituted.
3.    In the said rules, in rule 37, -
(1) in the heading and in sub-rule (1), for the word and figures "section 37" the words and figures
      "section 37 or 40" shall be substituted;
(2)   after sub-rule (3), the following sub-rules shall be added, namely :-
       (4) On receipt of the security or guarantee furnished in under sub-rule (2) or (3), the
             Commissioner may grant the provisional refund not exceeding the amount of refund so
             claimed or amount of security or guarantee furnished by the dealer.
       (5) Notwithstanding anything contained in the proviso to sub-rule (8) of rule 15, the Commissioner
             may grant provisional refund for an amount not exceeding seventy five per cent of the amount
             claimed in the refurn furnished by a dealer in the following circumstances :-
              (i)   Where the amount of tax credit remains unadjusted in the returns continuously in each
                    month of the quarter in the case of a dealer who is a trader or a manufacturer of taxable
                    goods and sells taxable goods in the State or who sells taxable goods in the course of
                    inter-state trade and commerce or who dispatches taxable goods to his branch or to his
                    consigning agent outside the State.
              (ii) Where the amount of tax credit remains unadjusted in the return furnished by a dealer
                    who exports taxable goods out of the territory of India,
              (iii) Where the refund under section 40 has been claimed in the return.
      (6) The Commissioner may by way of public circular specify the documents to be submitted by
             the dealer for the purpose of provisional refund under sub-rule (5)
      (7) The Commissioner may grant and decide by way of an order for a full or partial amount of
             refund in accordance with the rule.
      (8) The amount referred to in sub-rule (5) may be refunded within the period of fifteen days from
             the date of receipt of the application.
      (9) In case where the difference between the amount of refund arrived at under sub-rule (5) and
             the amount of refund allowed after provisional assessment under section 32 exceeds twenty-
             five per cent of the amount of refund allowed under section 32, the dealer shall not be eligible
             for provisional refund under sub-rule (5) for a period as decided by the Commissioner."
4.    In the said rules, in FORM 306, for the word and figures "section 37" occuring at two places, the
      words and figures "section 37 or section 40" shall be substituted.


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

                                   M. A. Bhatt
                       Additional Secretary to Government

                                              NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                      Dated the 15th February, 2007
       No.(GHN-6)VAT-2007-S.5(2)(16)-TH:- 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, in the entry at serial No. 45, the following
explanation shall be added, namely :-
       "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".
      By order and in the name of the Governor of Gujarat.
                                   M. A. Bhatt
                      Additional Secretary to Government

                               TAXATION LAWS (AMENDMENT) BILL, 2007
                                                   A BILL
  further to amend the Central Sales Tax Act, 1956 and the Additional Duties of Excise (Goods of
                                      Special Importance) Act, 1957.
     Be it enacted by Parliament in the Fifty-eighth Year of the Republic of India as follows:—
                                                CHAPTER - I
                                                 Preliminary
1. Short title and commencement
     (1) This Act may be called the Taxation Laws (Amendment) Act, 2007.
     (2) It shall come into force on such date as the Central Government may, by notification in the
           Official Gazette, appoint.
                                                CHAPTER - II
                                             Central Sales Tax
2. Amendment of section 6
     In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter in this Chapter referred to as the
     principal Act), in section 6, for sub-section (2), the following sub-section shall be substituted,
     namely:—
     "(2) Notwithstanding anything contained in sub-section (1) or sub-section (1A), where a sale of any
           goods in the course of inter-State trade or commerce has either occasioned the movement of
           such goods from one State to another or has been effected by a transfer of documents of title
           to such goods during their movement from one State to another, any subsequent sale during
           such movement effected by a transfer of documents of title to such goods to a registered
           dealer, if the goods are of the description referred to in sub-section (3) of section 8, shall be
           exempt from tax under this Act:
     Provided that no such subsequent sale shall be exempt from tax under this subsection unless the
     dealer effecting the sale furnishes to the prescribed authority in the prescribed manner and within
     the prescribed time or within such further time as that authority may, for sufficient cause, permit,—
     (a) a certificate duly filled and signed by the registered dealer from whom the goods were
          purchased containing the prescribed particulars in a prescribed form obtained from the
          prescribed authority; and
     (b) if the subsequent sale is made to a registered dealer, a declaration referred to in sub-section (4)
          of section 8:
     Provided further that it shall not be necessary to furnish the declaration referred to in clause (b) of
     the preceding proviso in respect of a subsequent sale of goods if,—
     (a) the sale or purchase of such goods is; under the sales tax law of the appropriate State exempt
          from tax generally or is subject to tax generally at a rate which is lower than three per cent, or
          such reduced rate as may be notified by the Central Government, by notification in the Official
          Gazette, under sub-section (1) of section 8 (whether called a tax or fee or by any other name);
          and
     (b) the dealer effecting such subsequent sale proves to the satisfaction of the authority referred to
          in the preceding proviso that such sale is of the nature referred to in this sub-section.".
3. Amendment of section 7
     In section 7 of the principal Act, in sub-section (2A), for the words, brackets, letter and figures
     "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4) of
     section 8" shall be substituted.
4. Amendment of section 8
    In section 8 of the principal Act,–
    (a) for sub-sections (1) and (2), the following sub-sections shall be substituted, namely:–
         "(1) Every dealer, who in the course of inter-State trade or commerce, sells to a registered
               dealer goods of the description referred to in sub-section (3), shall be liable to pay tax
               under this Act, which shall be three per cent, of his turnover or at the rate applicable to the
               sale or purchase of such goods inside the appropriate State under the sales tax law of that
               State, whichever is lower:
               Provided that the Central Government may, by notification in the Official Gazette, reduce
               the rate of tax under this sub-section.
          (2) The tax payable by any dealer on his turnover insofar as the turnover or any part thereof
                relates to the sale of goods in the course of inter-State trade or commerce not falling within
                sub-section (1), shall be at the rate applicable to the sale or purchase of such goods inside
                the appropriate State under the sales tax law of that State.
         Explanation—For the purposes of this sub-section, a dealer shall be deemed to be a dealer
         liable to pay tax under the sales tax law of the appropriate State, notwithstanding that he, in
         fact, may not be so liable under that law.";
    (b) in sub-section (3), in the opening portion, for the words, brackets, figure and letter "The goods
         referred to in clause (b) of sub-section (1)", the following shall be substituted, namely:—
         "The goods referred to in sub-section (1), -
    (c) for sub-section (4), the following shall be substituted, namely:—
          "(4) The provisions of sub-section (1) shall not apply to any sale in the course of inter-State
                trade or commerce unless the dealer selling the goods furnishes to the prescribed authority
                in the prescribed manner a declaration duly filled and signed by the registered dealer to
                whom the goods are sold containing the prescribed particulars in a prescribed form
                obtained from the prescribed authority:
          Provided that the declaration is furnished within the prescribed time or within such further time
          as that authority may, for sufficient cause, permit.";
    (d) in sub-section (5), in clauses (a) and (b), the words "or the Government" and the words,
         brackets and figure "or sub-section (2)", wherever they occur, shall be omitted.
5. Amendment of section 9
    In section 9 of the principal Act, in sub-section (1), in the proviso, in clause (a), for the words, letter,
    brackets and figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures
    "sub-section (4) of section 8" shall be substituted.
6. Amendment of section 10
    In section 10 of the principal Act, in clause (a), the words "certificate or" shall be omitted.
7. Amendment of section 10A
    In section 10A of the principal Act, in sub-section (2), in clause (a), for the words, letter, brackets and
    figures "clause (a) of sub-section (4) of section 8", the words, brackets and figures "sub-section (4)
    of section 8" shall be substituted.
8. Amendment of section 14
    In section 14 of the principal Act, clause (ix) shall be omitted.
                                                  CHAPTER III
                                         Additional Duties of Excise
9. Omission of section 4
    In the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) (hereinafter
    referred to as the Additional Duties of Excise Act), section 4 shall be omitted.
10. Amendment of First Schedule
    In the Additional Duties of Excise Act, in the First Schedule, headings 2401,2402 and 2403, and sub-
    headings and tariff items thereunder, and the entries relating thereto shall be omitted.
11. Omission of Second Schedule
    In the Additional Duties of Excise Act, the Second Schedule shall be omitted.
                                               NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                        Dated the 30th March, 2007
      No.(GHN-7)VAT-2007/S.40(1)(3)-TH:- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest ;
      AND WHEREAS the Government of Gujarat has authorised the Commissioner to grant refund to the
certified manufacturers of the amount of tax separately charged by a registered dealer from whom he has
purchased the goods for a period of one year ending on 31st March, 2007 under the Government in
Finance Department Notification No. (GHN-93)VAT-2006/S.40(1)(2)-TH dated the 18th August, 2006;
      AND WHEREAS, the Government has decided to authorised the Commissioner to grant refund to
the certified manufacturer for a further period of one year ending on 31st March, 2008 on the same terms
and conditions specified in the aforesaid Notification dated the 18th August, 2006.
      NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 40 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Notification as follows :-
      In the said Notification, in para 3 in condition (2) in clause(a), for the words and figures ―31st March,
2007‖, the words and figures ―31st March, 2008‖ shall be substituted.
      By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                       Additional Secretary to Government

                                               NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar
                                        Dated the 30th March, 2007
     No.(GHN-8)VAT-2007/S.41(1)(5)-TH:- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest ;
     AND WHEREAS the Government of Gujarat has granted remission whole of tax payable under
section 7 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) by the certified manufacturers on the
sales of specified goods for a period of one year ending on 31st March, 2007 under the Government in
Finance Department Order No. (GHN-94)VAT-2006/S.41(1)(3)-TH dated the 18th August, 2006;
     AND WHEREAS, the Government has decided to extend the said remission for a further period of
one year ending on 31st March, 2008 on the same terms and conditions specified in the aforesaid Order
dated the 18th August, 2006.
     NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Order as follows :-
     In the said Order, in para 1, in clause(a), for the words and figures ―31st March, 2007‖, the words
and figures ―31st March, 2008‖ shall be substituted.
      By order and in the name of the Governor of Gujarat.

                                    M. A. Bhatt
                       Additional Secretary to Government
                                            NOTIFICATION
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar
                                     Dated the 30th March, 2007
     No.(GHN-9)VAT-2007/SCH-II(87)(12)-TH:- In exercise of the powers conferred by sub-section (2) of
section 1 of the Gujarat Value Added Tax (Amendment) Act, 2007 (Guj. 10 of 2007), the Government of
Gujarat hereby appoints the 1st April, 2007 to be the date on which the remaining provisions of the said
Act shall come into force.
      By order and in the name of the Governor of Gujarat.

                                 M. A. Bhatt
                     Additional Secretary to Government

                                                 ORDER
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar
                                     Dated the 30th March, 2007
     No.(GHN-10)VAT-2007/S.41(1)(5)-TH:- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest ;
     AND WHEREAS the Government of Gujarat has granted remission of the whole of tax payable by a
registered dealer on the sales of oil cakes and de-oiled cakes of cotton seeds made during the financial
year ending on 31st March, 2007 under the Government Order, Finance Department, No. (GHN-65)VAT-
2006/S.41(1)(1)-TH dated the 18th May, 2006;
     AND WHEREAS, the Government has decided to extend such remission of the whole of tax, for a
further period of one year ending on 31st March, 2008 on the same terms and conditions specified in the
aforesaid Government Order dated the 18th May, 2006.
     NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Government Order dated 18th May, 2006, as follows, namely :-
     In the said Order, in para 2, for the words and figures ―31st March, 2007‖, the words and figures
―31st March, 2008‖ shall be substituted.
       By order and in the name of the Governor of Gujarat.



                                 M. A. Bhatt
                     Additional Secretary to Government

                                               Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar
                                      Dated the 5th April, 2007.

No. (GHN-11)VAT-2007/(S.68)(1)(1) TH :- WHEREAS the Government of Gujarat considers it necessary
to set up check-posts and barriers at certain places with a view to preventing evasion of tax;
NOW, THEREFORE, in exercise of the powers conferred by Sub--section (1) of section 68 of the Gujarat
Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby directs that check posts
shall be set up and barriers shall be erected at each of the places specified in the Schedule annexed
hereto, namely: -
                                   SCHEDULE
Sr.                 Check posts.                   Barriers.
1.    Dhanoli-Bhilad                Dhanoli-Bhilad
2.    Talwada-Bhilad                Talwada-Bhilad
3.    Vankvel-Songadh               Vankvel-Songadh
4.    Pakhri-Songadh                Pakhri-Songadh
5.    Pusari-Dahod                  Pusari-Dahod
6.    Rangpur-Samlaji               Rangpur-Samlaji
7.    Amirgadh                      Amirgadh
8.    Gundari-Deesa                 Gundari-Deesa,
9.    Thavar-Deesa                  Thavar-Deesa
10.   Tharad                        Tharad
11.   Chala                         Chala
12.   Chanod                        Chanod
13.   Samkhiyali                    Samkhiyali
14.   Kandla-Port                   Kandla-Port
15.   Mundra-Port                   Mundra-Port
16.   Dahej-Port                    Dahej-Port
17.   Magdalla-Port                 Magdalla-Port
18.   Bedi-Port                     Bedi-Port
19.   Morbi-Port                    Morbi-Port
20.   Bhavnagar-Port                Bhavnagar-Port
21.   Alang-Port                    Alang-Port
22.   Surat-Port                    Surat-Port
23.   Pipavav -Port                 Pipavav -Port
24.   Sikka-Port                    Sikka-Port
25.   Jakhau-Port                   Jakhau-Port
26.   Porbandar-Port                Porbandar-Port
27.   Veraval-Port                  Veraval-Port
28.   Kadodra                       Kadodra
29.   Vasad                         Vasad
30.   Sevalia                       Sevalia
31.   Vejalpur                      Vejalpur
32.   Radhanpur                     Radhanpur
33.   Dhandhuka                     Dhandhuka
34.   Vallabhipur                   Vallabhipur
35.   Limdi (Char Rasta)            Limdi (Char Rasta)
36.   Lakhtar (Nr.Bus Stand)        Lakhtar (Nr.Bus Stand)
37.   Gondal                        Gondal
38.   Kamrej                        Kamrej
39.   Paliad Dhandhuka Road         Paliad Dhandhuka Road
40.   Patdi (Bazar Road)            Patdi (Bazar Road)
41.      Bagodara                                 Bagodara
42.      Viramgam                                 Viramgam
43.      Vadodara Makarpura                       Vadodara Makarpura
44.      Dehgam Near Vapi (GIDC)                  Dehgam Near Vapi (GIDC)
45.      Tarapur Char Rasta Crossing              Tarapur Char Rasta Crossing
46.      Fajalpur                                 Fajalpur
47.      Atkot boundary                           Atkot boundary
48.      Jamnagar - Near Pawan Chakki             Jamnagar - Near Pawan Chakki
49       Jamnagar - Bedeshwar 7 road              Jamnagar - Bedeshwar 7 road
         crossing                                 crossing
50       Jamnagar - Gulabnagar Naka               Jamnagar - Gulabnagar Naka
51       Sambalpur - Near Junagadh high           Sambalpur - Near Junagadh high
         way crossing                             way crossing
52.      Dhoraji-pass - Nr. Jetpur road           Dhoraji-pass - Nr. Jetpur road
         crossing                                 crossing
53       Junagadh Gondal by-pass Nr.              Junagadh Gondal by-pass Nr.
         Gondal Road crossing                     Gondal Road crossing
54.      Ranavav                                  Ranavav
55.      Trapaj                                   Trapaj
56.      Bhachau Near Highway road                Bhachau Near Highway road
57.      Kaparada                                 Near State Highway (Taluka
                                                  Dharampur, Dist. Valsad)
58.      Sanjan                                   Cross Road, Near State Highway,
                                                  Dist. Valsad.
59.      Bhavnagar-Vataman Highway                Bhavnagar-Vataman Highway
         (Village-Pipli)                          (Village-Pipli)
60.      Netrang-Navagarn Road (Sagbara)          Netrang-Navagarn Road
                                                  (Sagbara)
61.      Rajkot-Ahmedabad Road (Vankaner) Rajkot-Ahmedabad Road
                                          (Vankaner)
62.      Siddhpur (Siddhpur)                      Siddhpur (Siddhpur)
63.      Kadi (Kadi)                              Kadi (Kadi)
64.      Thol Char Rasta (Kadi)                   Thol Char Rasta (Kadi)
65.      Adalaj Char Rasta (Gandhinagar)          Adalaj Char Rasta (Gandhinagar)
66.      Shakat Shanala by pass cross-road        Shakat Shanala by pass cross-
         (Morbi                                   road (Morbi
67.      Jamkhambhaliya                           Jamkhambhaliya

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



                                  M. A. Bhatt
                       Additional Secretary to Government

                                                Notification
                                      FINANCE DEPARTMENT
                                     Sachivalaya, Gandhinagar.
                                      Dated the 16th May, 2007.
No. (GHN-16)VAT-2007-S.5(2)(17)-TH:- 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, after the entry at serial No. 55, the following entry shall
be added, namely :-
 Entry       Class of Sales or Purchases         Exemption           Restriction and
  No.                                          whether whole or     condition, if any.
                                                  part of tax
   1                        2                          3                    4
  "56.     Unmanufactured           tobacco       Whole of tax              ---
           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.

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



                                    M. A. Bhatt
                        Additional Secretary to Government

                                              Notification
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                      Dated the 22nd July, 2006.
No. (GHN-17)VAT-2006-SCH-II (42A)(13)-TH:- In exercise of the power: conferred by entry 42A of
Schedule II to the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby
amends the Government Notification, Finance Department No. (GHN-33) VAT-2006/SCH Il/(42A)(5)/TH,
dated the 31st March, 2006 as follows, namely :-
In the Schedule appended to said notification, after the entry at serial No. 233, the following entries shall
be added, namely :-
                                                              Central Excise
 Sr.                                                              Sub-
                  Description of Goods              Heading                Tariff Item
 No.                                                             heading
                                                      No.                     No.
                                                                   No.
"234 Denatured ethyl alchohol of any strength.
 235 Block or rubble form of marble.
 236 Block or rubble form of granite.
 237 Valves of all types.
 238 Kerosene (Linear Alkyl Benzene Feed
     Stock) for use in the manufacture of
     Linear Alkyl Benzene."
      By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                      Additional Secretary to Government.

                                                   Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 22nd May, 2007.
No. (GHN-18)VAR-2007(10) / TH:- 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 (second Amendment) Rules, 2007.
2.    In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as "the said rules"), after rule
      2, the following rule shall be inserted, namely:-
      "2A. Goods returned to a dealer: - Where a dealer who has received kerosene (Linear Alkyl
            Benzene Feed Stock) for use in the manufacture of Linear Alkyl Benzene and during the
            process of manufacturing of Linear Alkyl Benzene has returned the balance quantity of
            kerosene (Linear Alkyl Benzene Feed Stock) to the seller, such quantity of kerosene (Linear
            Alkyl Benzene Feed Stock) in return-stream shall be treated as goods returned.".
3.    In the said rules, in rule 15, in sub-rule (5), the following explanation shall be deemed to have been
      inserted with effect from the 1st April, 2006, namely:-
      "Explanation.- For the purpose of calculating the tax credit, the amount of tax under sub-section (1)
      of section 9 of the Act or the amount of tax under the Gujarat Tax on Entry of Specified Goods into
      Local Areas Act, 2001 is shown payable by the dealer in his return for a tax period, then such
      amount of tax shall be considered to have been paid In such tax period.".
4.    In the said rules, in rule 16, to sub-rule (2), the following proviso shall be added, namely:-
      "Provided that where the dealer has filed an application for permission to pay lump-sum tax under
      section 14 within the prescribed period and his application has been rejected because of
      undertaking any of the activities mentioned in clauses. (i) or (ii) of the proviso to clause (a) of sub-
      section (1) of section 14 and he has not furnished the statement in Form 108 within the prescribed
      period, such dealer shall furnish the statement under sub-rule (1) on or before 30th June, 2007.".
5.    In the said rules, in rule 28,-
      (1) in sub-rule (2), to clause (ii), the following proviso shall be added, namely:-
            "Provided that for the year 2007-2008, such application shall be submitted on or before the
            30th June, 2007";
      (2) in sub-rule (3), for the words "thirty days", the words "ninety days" shall be substituted;
      (3) after sub-rule (3), the following sub-rule shall be inserted, namely:-
            "(3A) Any registered dealer opting to pay lump-sum tax under section 14 has already claimed
                   the tax credit for the goods held in the stock on the date of effect of permission to pay
                   lump-sum tax, shall reverse such tax credit and the amount of such reversal of tax credit
                   shall be paid by him.";
     (4)   in sub-rule (8), in clause (bb), In sub-clause (iv), for the words "sixty days", the words "ninety
           days" shall be substituted.
6.   In the said rules, in rule 28C,-
     (1) in sub-rule (2), to clause(c), the following proviso shall be added, namely:-
            "Provided that for the year 2007-2008, such application shall be submitted on or before the
            30th June, 2007";
      (2) in sub-rule (2), in clause (d), for the words "sixty days", the words "ninety days" shall be
            substituted;
      (3) after sub-rule (3), the following sub-rules shall be inserted, namely:-
            "(3A) Any registered dealer opting to pay lump-sum tax under section 14D has already
                  claimed the tax credit for the goods held in the stock on the date of effect of permission
                  to pay lump-sum tax, shall reverse such tax credit and the amount of such reversal of
                  tax credit shall be paid by him.
            (3B) (1) The Commissioner shall not grant permission to pay lump-sum tax under section
                         14D to a registered dealer who has, in stock any eatables or raw materials thereof
                         in any form (whether processed or unprocessed), which --
                         (i)   have been purchased in the course of inter-State trade or commerce or
                               imported from a place outside the territory of India,
                         (ii) have been received from his branch situated outside the State or from his
                               consigning agent outside the State, or
                         (iii) have not borne the tax payable under the Act.".
7.   In the said rules, in rule 45, in sub-rule (13), for the words "eight years", the words "six years" shall
     be substituted.

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



                                   M. A. Bhatt
                      Additional Secretary to Government

                                                Notification
                                         FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 4th June, 2007.
No. (GHN-23)VAR-2007/(11) TH:- 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 (Third Amendment) rules, 2007.
2. In the Gujarat Value Added Tax Rules, 2006, in rule 18B, in sub-rule (1), to clause (a), the following
     proviso shall be deemed to have been added with effect from the 1st Apri, 2006, namely :-
         Provided that where an eligible unit as defined in the entry 69 or 103 of the notification issued
     under sub-section (2) of section 49 of the Gujarat Sales Tax Act, 1969 is the textile unit and engaged
     in the manufacture of goods specified in Schedule I or the goods exempted from the whole of the tax
     by a notification issued under sub-section (2) of section 5, such eligible unit shall be granted refund
    of the tax paid to the registered dealer on purchases of taxable goods including the tax paid on the
    packing material used in the packing of the goods so menufactured."

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



                                     M. A. Bhatt
                        Additional Secretary to Government

                                                   Notification
                                          FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                         Dated the 21st June, 2007.
       No. (GHN-25) VAT-2007-S.5(2)(18)-TH :- 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, 206 as follows, namely :-
       In the Schedule appended to the said notification, after the entry at serial No. 56 the following
entries shall be added, namely :-
 Entry       Class of Sales or Purchases          Exemption           Restriction and
  No.                                           whether whole        condition, if any.
                                                 or part of tax
   1                       2                           3                      4
  "57.     Sales of aviation turbine fuel          Whole of tax.   The aviation turbine
           which is filled into receptacles                        fuel so purchased
           forming part of any aircraft                            shall be used in such
           registered in a country other than                      aircraft     which     is
           India.                                                  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
                                                                        scheduled service
                                                                        to or from India.
  58.      Sales of aviation lubricant which        Whole of tax.   The aviation lubricant
           is filled into receptacles forming                       so purchased shall be
           part of any aircraft registered in a                     used in such aircraft
           country other than India.                                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
                                                                         scheduled service
                                                                         to or from India.

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

                                      M. A. Bhatt
                         Additional Secretary of Government

                                                    Notification
                                            FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                            Dated the 3rd July, 2007.
       No. (GHN-26) VAT-2007-S.5(2)(19)-TH :- 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, 206 as follows, namely :-
       In the Schedule appended to the said notification, after the entry at serial No. 58, the following
entry shall be added, namely :-
 Entry      Class of Sales or Purchases             Exemption           Restriction and
  No.                                             whether whole or     condition, if any.
                                                     part of tax
   1                        2                             3                     4
  "59.     Rail coaches, Engines and To the extent to                          ---".
           Wagons and parts thereof when which the amount of
           sold to Indian Railways.        tax exceeds four
                                          paise in the rupee.

         By order and in the name of the Governor of Gujarat.
                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 14th July, 2007.
       No. (GHN-27) VAT-2007-S.5(2)(20)-TH :- 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, 206 as follows, namely :-
       In the Schedule appended to the said notification, after the entry at serial No. 59, the following
entry shall be added, namely :-
 Entry      Class of Sales or Purchases         Exemption          Restriction and
  No.                                         whether whole or    condition, if any.
                                                 part of tax
   1                       2                          3                    4
  "60.     Metro rail coaches and parts           Whole of tax            ---".
           thereof when sold to any Metro
           rail company.

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

                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                       Dated the 30th August, 2007.
GUJARAT VALUE ADDED TAX ACT, 2003
      No. (GHN-33) VAR-2007(12)/TH - WHEREAS the Government of Gujarat is satisfied that
circumstances exist which, render it necessary to take immediate action to make the 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 (Fourth Amendment) Rules, 2007.
2.    In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as "the said rules"), in rule 20,
      in sub-rule (1), after the first proviso the following proviso shall be added, namely :-
      "Provided further that the registered dealer (other than the dealer furnishing return under sub-rule
      (3C) of rule-19) whose total turnover
      (a)    does not exceed rupees one crore, shall furnish annual return related to the year 2006-07 on
             or before the 31st August, 2007, or
      (b)    exceeds rupees one crore, shall furnish annual return related to the year 2006--07 on or
             before 31st October, 2007.".
3.    In the said rules, in rule-37, to sub-rule (5), the following proviso shall be added, namely :-
      "Provided that the Commissioner may grant provisional refund for an amount not exceeding ninety
      per cent of the amount claimed in the return furnished by the specified dealer, developer or co-
      developer of the Special Economic Zone in the circumstances specified above."
4.    In the said rule, in rule-44, -
      (1)    In sub-rule (1), for the words "shall contain", the words and figures "shall be in Form 217 and
             shall contain" shall be substituted.
      (2)    After sub-rule (2), the following sub-rule shall be added, namely
             "(3) Every registered dealer whose total turnover in respect of any particular year exceeds
                    rupees one crore shall get his accounts verified and audited by a specified authority."
5.    In the said rules, in rule-51, -
      (1)    to sub-rule (1), the following proviso shall be added, namely :-
              "Provided that where the dealer makes an online application to obtain Form 402, the
             Commissioner may exempt the dealer from the payment of such fees."
      (2)    to sub-rule (2), the following proviso shall be added, namely :-
              "Provided that where the dealer makes an online application to obtain Form 402, the
             Commissioner may exempt the dealer from the payment of such fees.".
6.    In the said rules, after Form 216, the following Form shall be inserted, namely :
                                                   "FORM 217
                                          (See sub-rule (1) of rule 44)
                 Audit report under section-63 of Gujarat Value Added Tax Act, 2003.
To,
M/s.
_____________________
_____________________
_____________________
1.   I/We have verified correctness and completeness of the annual return with reference to the books
     of accounts audited by me/us, and subject to my/our observations and comments mentioned
     hereunder and in the statement of particulars; state that,
     (1)   in my/our view the books of accounts and other value added tax related records and
           registers maintained by the dealer are sufficient for verification of correctness and
           completeness of the annual returns. The dealer has maintained and preserved the accounts
           and records as per the requirement of Rule-45 of Gujarat Value Added Tax Rules, 2006.
     (2)   The gross turnover of sales declared in the annual return includes all the transactions of the
           sales during the period of review.
     (3)   The gross turnover of purchases declared in the annual return includes all the transactions of
           purchases made during the period of review.
     (4)   The adjustment to turnover of sales and/or purchases is based on entries made in the books
           of accounts during the period of review.
     (5)   The deductions from the gross turnover of sales, including deductions on account of goods
           return, claimed in the returns are in conformity with the provisions of the relevant Act.
     (6)   Computation of tax payable as shown in the annual return is correct.
     (7)   Computation of input tax credit admissible in respect of purchases made during the period of
           review and adjustment to input tax credit in the previous period is correct. The dealer has
           applied fair and reasonable method to determine input tax credit to the extent to which goods
           are sold, used, consumed or supplied or intended to be sold, used, consumed or supplied.
     (8)   Computation of incentive benefits (if any) is in conformity of the provisions of the Act in this
           regard.
          (9)    Other information required to be furnished in the annual return is correct and complete.
2.        For the purpose of verification of correctness and completeness of the returns, as well as for the
          preparation of statement of particulars, we have relied on -
          1.     Books of Accounts for the year ended …………………………
          2.     Profit and loss Account and the Balance Sheet for the year ended ……………………
          3.     Records / Registers relating to sales, purchases, stock, branch transfers, deductions,
                 concessions (List the records / registers verified)
          4      ………………………………………………………………………………
          5      ………………………………………………………………………………
3.        The following are the major changes made during the period of review (specify if any of the below
          or others)-
          1.     Changes in the business status.
          2.     Change in the method of valuation of stock.
          3.     Changes in the accounting system.
          4.     ………………………………………………………………………………
4.        Summary of the additional tax liability and/or additional refund due to the dealer, arising on
          verification of the value added tax annual return together with the books of accounts and other
          related accounts mentioned herein above, for the period under review is as follows :
                                                  Amount        Amount
 Sr.                                               as per          as    Difference
                     Particulars
 No.                                               return      determine    (Rs.)
                                                    (Rs.)       d (Rs.)
     1.   Value added tax payable under
          Gujarat VAT Act, 2003
     2.   Input Tax Credit claimed under
          Section-11
     3.   Input Tax Credit claimed under
          Section-12
     4.   Refund/Carried forward of Input
          Tax Credit as claimed in the
          annual return
     5.   Computation      of        incentive
          benefits claimed
     6.   Tax payable under C.S.T. Act,
          1956
     7.   Any other (Please specify)
5.     The dealer has been advised to-
       (i)   Pay differential tax liability of Rs. ................. (Rupees ....................)
       (ii)  Pay interest liability upto the time of payment
       (iii) Claim additional refund of Rs. ................. (Rupees .........................)
       (iv) Correct     opening/closing                balance      of incentive      benefits       of   Rs.   ...............
             (Rupees .............................................)
Place :                                                 Signature :
Date :                                                  Name :
                                                        Enrolment / Membership No. :
Encl. :
1)      Statutory Audit Report with Profit and Loss Account and balance sheet.
2)      Statement of particulars.
3)      Statement of other particulars as decided by the Commissioner through public circular."

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                    Dated the 28th September, 2007.
GUJARAT VALUE ADDED TAX ACT, 2003
      No. (GHN-37) VAR-2007(13)/TH - WHEREAS the Government of Gujarat is satisfied that
circumstances exist which, render it necessary to take immediate action to make the 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 (Fifth Amendment) Rules, 2007.
2.    In the Gujarat Value Added Tax Rules, 2006, in rule 44, in sub-rule (2), the following proviso shall
      be added, namely :-
      "Provided that the true copy of the audit report related to year 2006-2007 may be submitted by the
      registered dealer on or before the 31st December, 2007."

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                    Dated the 23rd November, 2007.
GUJARAT VALUE ADDED TAX ACT, 2003
      No. (GHN-40) VAR-2007(14)/TH - WHEREAS the Government of Gujarat is satisfied that
circumstances exist which, render it necessary to take immediate action to make the 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 (sixth Amendment) Rules, 2007.
2.     In the Gujarat Value Added Tax Rules, 2006, in rule 20, in sub-rule (1), in the proviso, in clause (b),
       for the figures, letters and word "31st October, 2007", the figures, letters and word "31st December,
       2007" shall be substituted".

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

                                    M. A. Bhatt
                       Additional Secretary of Government



                                                  Notification
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                      Dated the 21st January, 2008.
GUJARAT VALUE ADDED TAX ACT, 2003
      No. (GHN-03) VAR-2008(15)/TH - WHEREAS the Government of Gujarat is satisfied that
circumstances exist which, render it necessary to take immediate action to make the 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, 2008.
2.    In the Gujarat Value Added Tax Rules, 2006, in rule 44, in sub-rule (2), in the proviso, for the
      figures, letters and word "31st December, 2007", the figures, letters and word "31st March, 2008"
      shall be substituted".

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

                                    M. A. Bhatt
                       Additional Secretary of Government

                                              Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 1st April, 2008.
No. (GHN-14)VAT-2008-S.59B(3)(1)-TH:- In exercise of the powers conferred by sub-section (3) of
section 59B of the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby specifies the rate of tax for deduction at source, at the time of payment of whole or part of the
specified sale price, as mentioned in column 3 of the Schedule appended hereto in respect of each of the
works contract mentioned in column 2 of the said Schedule.
                                              SCHEDULE
 Sr.
                   Description of works contract                      Rate of tax
 No.
 (1) All kinds of workds contract other than those specified     2 per cent
     in the following entries of this Schedule.

 (2) Processing of polyester textile fabrics including           0.5 per cent
         bleaching, dyeing and printing thereof.
 (3) (i)     Works of roads of all kinds including work of 0.6 per cent
             paving, mixing, metalling, asphalting and earth
             work.
         (ii) Works of building construction including Reinforced
              Cement Concrete and masonary work but
              excluding air conditioning, firefighting, interior
              works and electrical work; if its total value exceeds
              ten per cent of total value of works contract.
         (iii) Works of cross drainage structure and bridges.
         (iv) Works of digging and laying of pipelines of all
              kinds.
         (v) Works of dams, check dams, weirs, protection
             walls, canals and head works.
         (vi) Works of excavation and mining.
         (vii) Works of construction of jetty, port and break
               water.
         (viii) Works of construction of airport runways and
                landing strips.
         (ix) Works of water storage structures including
              underground and overhead storage tanks.


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

                                      M. A. Bhatt
                         Additional Secretary of Government

                                                    Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                           Dated the 1st April, 2008.
       No. (GHN-15)VAT-2008-S.5 (2)(21)-TH: - 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, after the entry at serial No. 60, the following
entry shall be added, namely:-
 Entry       Class of Sales or Purchases          Exemption            Restriction and
  No.                                           whether whole or      condition, if any.
                                                   part of tax
   1                        2                           3                     4
  "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.

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

                                      M. A. Bhatt
                         Additional Secretary of Government

                                                    Notification
                                            FINANCE DEPARTMENT
                                           Sachivalaya, Gandhinagar.
                                             Dated the 1st April, 2008.
       No. (GHN-16) VAT-2008-S.5 (2)(22 )-TH:- 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, -
       (1) for the entry at serial number 7, the following entry shall be substituted, namely :-
 Entry       Class of Sales or Purchases           Exemption            Restriction and
  No.                                            whether whole or      condition, if any.
                                                    part of tax
   1                        2                            3                      4
  "7.      Sand, grit, gravels, rubbles and To the extent to                   ---".
           black traps.                               which the
                                            amount of tax
                                            exceeds five paise
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee";
         (2) for entries at serial number 22 to 42 , the following entries shall be substituted, namely : -
  "22.     Components, parts and                To the extent to               ---".
           accessories of agricultural                    which the
           implements and machinery, to         amount of tax
           which entry 1 of Schedule II to      exceeds five paise
           the Act applies.                     including additional
                                                tax at the rate of
                                                one paisa in the
                                                rupee";
  23.      Components, parts and                To the extent to                ---
           accessories of communications                  which the
           equipments to which entry 23 of      amount of tax
           Schedule II to the Act appl ies.     exceeds five paise
                                                including 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 additional
                                           tax at the rate of
                                           one paisa in the
                                           rupee.
25.   Fittings of pipes of all varieties   To the extent to       ---
      including G.I. Pipes, C.I. Pipes,              which the
      ductile pipes and PVC pipes to       amount of tax
      which entry 58 of Schedule II to     exceeds five paise
      the Act applies.                     including additional
                                           tax at the rate of
                                           one paisa in the
                                           rupee.
26.   Components, parts and                To the extent to       ---
      accessories of Plant and                       which the
      Machinery to which entry 58A of      amount of tax
      schedule II to the Act applies.      exceeds five paise
                                           including additional
                                           tax at the rate of
                                           one paisa in the
                                           rupee.
27.   Pressure cookers and pressure        To the extent to       ---
      pans and parts thereof.                        which the
                                           amount of tax
                                           exceeds five paise
                                           including additional
                                           tax at the rate of
                                           one paisa in the
                                           rupee.
28.   Components, parts and             To the extent to          ---
      accessories of sewing machines              which the
      to which entry 65 (i) of Schedule amount of tax
      II to the Act applies.            exceeds five paise
                                        including additional
                                        tax at the rate of
                                        one paisa in the
                                        rupee.
29.   Components, parts and                To the extent to       ---
      accessories of tools meant for                 which the
      use by carpenters and blacksmith     amount of tax
      to which entry 76B of Schedule II    exceeds five paise
      to the Act applies.                  including additional
                                           tax at the rate of
                                           one paisa in the
                                           rupee.
30.   Components, parts and                To the extent to       ---
      accessories of tractors of all               which the
      types, power tillers and trailers of   amount of tax
      tractors to which entry 77 (i) and     exceeds five paise
      (ii) of Schedule II to the Act         including additional
      apply.                                 tax at the rate of
                                             one paisa in the
                                             rupee.
31.   Tyres and tubes of hand carts or To the extent to             ---
      animal driven vehicles to which             which the
      entry 31 of schedule 1 to the Act amount of tax
      applies.                          exceeds five paise
                                        including additional
                                        tax at the rate of
                                        one paisa in the
                                        rupee.
32.   Tyres and tubes of the goods to To the extent to              ---
      which entry 6 of schedule II to the           which the
      Act applies.                        amount of tax
                                          exceeds five paise
                                          including additional
                                          tax at the rate of
                                          one paisa in the
                                          rupee.
33.   Components, parts and                  To the extent to       ---
      accessories of Medical                           which the
      equipments, devices and                amount of tax
      implants as specified in the           exceeds five paise
      Government Notification, Finance       including additional
      Department No. (GHN-32)                tax at the rate of
      VAT-2006/(SCH -II) (28A)(4) TH         one paisa in the
      dated 31st March, 2006.                rupee.
34.   Components, parts and                  To the extent to       ---
      accessories of Agricultural inputs               which the
      specified in the Government            amount of tax
      Notification, Finance Department       exceeds five paise
      No. (GHN-16) VAT-2006/(SCH-II)         including additional
      (42A)(1)TH dated 29th March,           tax at the rate of
      2006.                                  one paisa in the
                                             rupee.
35.   Machinery including parts of           To the extent to       ---
      accessories thereof used in the                  which the
      execution of works contract.           amount of tax
      Author's Note : In our view in         exceeds five paise
      this entry the the word "of"           including additional
      appearing after the word "parts"       tax at the rate of
      should be "and".                       one paisa in the
                                             rupee.
36.   Footwear (Unbranded)                   To the extent to       ---
                                                       which the
                                             amount of tax
                                             exceeds five paise
                                             including 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 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 additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
39.     Glass pearls (beads)                To the extent to                ---
                                                      which the
                                            amount of tax
                                            exceeds five paise
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
40.     Newar made of Plastic               To the extent to                ---
                                                      which the
                                            amount of tax
                                            exceeds five paise
                                            including additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee.
41.     Cup, Glass, Tray, Dish, Nepkin, To the extent to                    ---
        Padia, Forks, Spoons made from            which the
        plastic, paper or thermocol.    amount of tax
                                        exceeds five paise
                                        including 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 additional
                                            tax at the rate of
                                            one paisa in the
                                            rupee".
      (3) for entry at serial number 59, the following entry shall be substituted, namely :-
  "59.     Rail coaches, Engines and To the extent to                   ---".
           Wagons and parts thereof when           which the
           sold to Indian Railways.      amount of tax
                                         exceeds five paise
                                         including additional
                                         tax at the rate of
                                         one paisa in the
                                         rupee";

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

                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  ORDER
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 1st April, 2008.
       No. (GHN-17)VAT-2008-S.41 (1) (6)-TH: - WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
       AND WHEREAS, the Government of Gujarat has granted remission of the whole of tax payable by
a registered dealer on the sales of oil cakes and de-oiled cakes of cotton seeds made during the financial
year ending on 31st March, 2007 under the Government Order, Finance Department, No. (GHN-
65)VAT-2006-S.41 (1) (1)-TH, dated the 18th May, 2006. The time limit was further extended up to 31st
March, 2008 under the Government Order, Finance Department, No. (GHN-10)VAT-2007-S.41 (1) (5)-
TH, dated the 30th March, 2007.
       AND WHEREAS, the Government has decided to extend such remission of the whole of tax, for a
further period of one year ending on 31st March, 2009 on the same terms and conditions specified in the
aforesaid Government Order dated the 18th May, 2006;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Order, dated the 18th May, 2006, as follows, namely :-
       In the said Order, in para 2, for the words and figures "31st March, 2008", the words and figures
"31st March, 2009" shall be substituted.

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

                                    M. A. Bhatt
                        Additional Secretary of Government

                                                  ORDER
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                         Dated the 1st April, 2008.
      No. (GHN-18)VAT-2008-S.41 (1) (7)-TH: - WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
      AND WHEREAS, the Government of Gujarat has granted remission of the whole of tax payable
under section 7 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) by a certified manufacturer on
the sales of specified goods for a period of one year ending 31st March, 2007 under the Government
Order, Finance Department, No. (GHN-94)VAT-2006-S.41 (1) (3)-TH, dated the 18th August, 2006. The
time limit was further extended up to 31st March, 2008 under Government Order, Finance Department,
No. (GHN-08)VAT-2007-S.41 (1) (4)- TH, dated the 30th March, 2007.
       AND WHEREAS, the Government has decided to extend such remission of the whole of tax, for a
further period of one year ending on 31st March, 2009 on the same terms and conditions specified in the
aforesaid Order dated the 18th August, 2006;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Order, dated the 18th August, 2006, as follows, namely :-
       In the said Order, in para 1, in clause (a), for the words and figures "31st March, 2008", the words
and figures "31st March, 2009" shall be substituted.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                             NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 1st April, 2008.
       No. (GHN-19)VAT-2008-S.40 (1) (4)-TH: - WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
       AND WHEREAS, the Government of Gujarat has authorized the Commissioner to grant refund to
the certified manufacturer of the amount of tax separately charged by a registered dealer from whom he
has purchased the goods for a period of one year ending on 31st March, 2007 under the Government
Notification, Finance Department, No. (GHN-93)VAT-2006-S.40 (1) (2)-TH, dated the 18th August, 2006.
The time limit was further extended up to 31st March, 2008 under Government Notification, Finance
Department, No. (GHN-07)VAT-2007-S.40 (1) (3)-TH, dated the 30th March, 2007.
       AND WHEREAS, the Government has decided to authorize the Commissioner to grant refund to
the certified manufacturer for a further period of one year ending on 31st March, 2009 on the same terms
and conditions specified in the aforesaid Notification, dated the 18th August, 2006;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 40 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
aforesaid Notification dated the 18th August, 2006, as follows, namely :-
       In the said Notification, in para 3, in condition (2), in clause (a), for the words and figures "31st
March, 2008", the words and figures "31st March, 2009" shall be substituted.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                             NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 1st April, 2008.
      No. (GHN-20 ) GEA-2008/(S.3)(3)-TH: - In exercise of the powers conferred by sub-section (1) of
section 3 of the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001, (Guj. 22 of 2001),
and in supersession of all the notifications issued in this behalf, the Government of Gujarat hereby fixes
the rates of tax on the purchase value of the specified goods as specified in the Schedule appended
hereto.
                                              SCHEDULE
 Sr. No.                         Specified goods                         Rate of tax
1.                                     2.                                    3.
2.         Motor vehicles including chassis of motor          Fifteen per cent.
           vehicles and the body which is built on chassis of
           motor vehicles.
3.         Cement.                                                Fifteen per cent.
4.         Marbles or Granite (raw or poli shed).                 Fifteen per cent.
5.         Kota st ones.                                          Fifteen per cent.
6.         Naphtha.                                               Eighteen and a half
                                                                  per cent.
7.         Light die sel oil .                                    Fifteen per cent.
7.         High speed diesel oil.                                 Twenty four per cent.
9.         Yarn of all types except Nylon Yarn, Polyester         Five per cent.
           Viscose Yarn and Cotton Yarn


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

                                       M. A. Bhatt
                        Additional Secretary of Government

                                                   NOTIFICATION
                                             FINANCE DEPARTMENT
                                            Sachivalaya, Gandhinagar.
                                            Dated the 1st April, 2008.
      No. (GHN-21) VAT-2008-S.5A (1) (1) -TH:- In exercise of the powers conferred by the second
proviso to section 5A of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of
Gujarat hereby specifies goods mentioned in the Schedule appended hereto, the sale of which shall not
be zero rated.
                                              SCHEDULE
Sr.        Name of goods
No.
1.         Crude Oil
2.         Lignite
3.         Vehicles of any type and its equipments, accessories or spare-parts.


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

                                       M. A. Bhatt
                        Additional Secretary of Government

                                                   NOTIFICATION
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                       Dated the 1st April, 2008.
       No. (GHN-22) VAT-2008-S.5A (1) (2) -TH:- In exercise of the powers conferred by the second
proviso to section 5A of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of
Gujarat hereby specifies the class of dealers mentioned in the Schedule appended hereto whose sale
shall not be zero rated.
                                              SCHEDULE
 Sr.      Class of dealers
 No.
          The dealers granted permission to pay lump sum tax under section 14,
 1.
          14A, 14B, 14C or 14D.


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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                             NOTIFICATION
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                       Dated the 1st April, 2008.
No. (GHN-23) VAR-2008(16)-TH :- 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 (Second Amendment) Rules, 2008.
2. In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as ―the said rules‖), in rule 15,-
     (1) in sub-rule (5), for the words, brackets and figures ―sub-section (1) or (2)‖, the words, brackets
          and figures ―sub-section (1), (2), (5) or (6)‖ shall be substituted;
     (2) in sub-rule (5), in explanation, for the words, brackets and figure ―sub-section (1)‖, the words,
          brackets and figures ―sub-section (1), (5) or (6)‖ shall be substituted;
     (3) after sub-rule (5), the following sub-rules shall be inserted, namely:-
     ―(5A) A registered dealer entitled to claim tax credit under section 11 for the taxable goods held in
          stock on the date of registration shall furnish a statement in Form 111 of such goods which are
          purchased after 1st April, 2008 and during the period of one year ending on the date of
          registration along with the first return after registration:
          Provided that the dealer claiming such tax credit shall have to prove to the satisfaction of the
          Commissioner that the application for registration was made within thirty days of the relevant
          date of effect applicable to him as per sub-section (3) of section 3.
     (5B) A registered dealer entitled to claim tax credit under section 11 and whose permission to pay
          lump sum tax under section 14 is no longer valid because of turnover exceeding rupees fifty
          lakhs or is cancelled on his request, shall furnish a statement of such taxable goods in Form
          112, which are held in stock on the date of liability to pay tax under section 7 and which are
          purchased after 1st April, 2008 and during the period of one year ending on the date of liability
           to pay tax under section 7. The statement shall be furnished along with the next return from the
           date of liability to pay tax under section 7.
3.   In the said rules, in rule 18B,-
     (1) in sub-rule (1),-
           (i) in clause (a), after the words ―refund of the tax‖, the words and brackets ―(excluding
                additional tax)‖ shall be inserted;
           (ii) for clause (b), the following clause shall be substituted, namely:-
                ―(b) Subject to the provisions of section 11, the eligible unit shall-
                (i) not claim tax credit of the amount equivalent to the amount of refund granted under
                      clause (a) of this sub-rule;
                (ii) claim tax credit of additional tax paid on purchase of taxable goods.‖;
           (2) in sub-rule (3), for the words ―not pay such tax‖, the words, brackets and figures ―not pay
                tax payable under sub-section (1) of section 7 but pay additional tax payable under sub-
                section (1A) of section 7‖ shall be substituted.
4.   In said rule, in rule 18C,-
      (1) After sub-rule (2), the following sub-rule shall be inserted, namely:-
           ―(2A) The eligible unit shall pay the net additional tax payable by it under section 13.‖;
           Explanation.- The net additional tax payable means additional tax payable on turnover of sales
           after deducting tax credit of additional tax paid on turnover of purchases subject to the other
           provisions of the Act.‖
     (2) in sub-rule (3), in clause (a), after the word ―tax‖, the words and brackets ―(excluding additional
           tax)‖, shall be inserted.
5.   In the said rules, in rule 19, in sub-rule (2), in clause (b), for sub-clause (ii), the following sub-clause
     shall be substituted, namely:-
     ―(ii) a registered dealer,-
           (a) whose taxable turnover in the previous year or during the year has exceeded rupees one
                crore,
           (b) who makes zero rated sale under section 5A,
           (c) who imports the goods into or exports the goods out of the territory of India,
           (d) who being an eligible unit has obtained a Certificate of Entitlement under rule 18A,
           (e) who is a Developer or a Co-developer of Special Economic Zone, and
           (f) who is a unit carrying on its business in the processing area or in the demarcated area of
                Special Economic Zone
           shall furnish return in Form 201 along with the information referred to in sub-clause (i) above
           and shall also submit by way of uploading on the web site of the department duly authenticated
           by the dealer himself or by a person referred to in section 65,‖.
6.   In the said rules, in rule 28,-
     (1) in sub-rule (1), the following proviso shall be added, namely;-
           ―Provided that the dealer who is granted permission to pay lump sum tax under section 14 shall
           not file a fresh application and permission granted to him earlier shall continue subject to other
           provisions of the Act and these rules.‖;
     (2) in sub-rule (8), in sub-clause(iii), in clause (bb), the following proviso shall be added, namely:-
           ―Provided that the dealer who is granted permission to pay lump sum tax under section 14A
           shall not file a fresh application and permission granted to him earlier shall continue subject to
           other provisions of the Act and these rules.‖.
7.   In the said rules, in rule 28C,-
     (1) in sub-rule (2), in clause (c), the following proviso shall be added, namely:-
         ―Provided that the dealer who is granted permission to pay lump sum tax under section 14D
         shall not file a fresh application and permission granted earlier shall continue subject to other
         provisions of the Act and these rules.‖.
8. In the said rules, in rule 42,-
     (1) after sub-rule (2), the following sub-rule shall be added, namely:-
         ―(2A) The dealer making zero rated sale under section 5A shall issue serially and mechanically
               numbered tax invoice in triplicate. The copies of the invoice marked ―original‖ and
               ―duplicate‖ shall be delivered to the buyer, and the copy marked ―triplicate‖ shall be
               retained by the seller. The duplicate copy of tax invoice endorsed by the authority
               appointed for the purpose of duty of customs, shall be returned to the seller after such
               endorsement.‖;
    (2) in sub-rule (3), in clause (h), for the word ―tax‖ wherever it occurs, the words ―tax and additional
         tax‖ shall be substituted;
    (3) in sub-rule (4), in paragraph (B),-
         (i) in clause (g), for the word ―tax‖, the words ―tax and additional tax‖ shall be substituted,
         (ii) in clause (gg), after the words ―amount of tax‖ wherever they occur, the words ―and
               additional tax‖ shall be inserted,
         (iii) in clause (h), after the words ―amount of tax‖, the words ―and additional tax‖ shall be added,
         (iv) in clause (i), in explanation, under the formula, in bracketed text, for the words ―rate of tax‖,
               the words ―rate of tax and additional tax‖ shall be substituted.
9. In the said rules, in rule 43, in sub-rule (1), in clause (f), after the words ―amount of the tax‖, the
    words ―and additional tax‖ shall be inserted.
10. In the said rules, after Form 110, the following forms shall be inserted, namely:-
                                                  FORM 111
                                              (List of purchase)
                                         (See sub-rule (5A) of rule 15)

List of purchase of goods:


Registration
Certificate
No.
Name and style of       M/s.
business
period                  From :
                        To :
List showing purchase of goods to registered dealers.
 Sr.     Date    Retail Name with RC No. of
 No.            Invoice the registered dealer Turnover of purchase of taxable goods
                  No.      to whom goods
                              purchase
                            (i)          (ii)   Value of     Tax     Addition    Total
                           Name         R.C.     goods                al Tax
                                         No
1.
2.
3.
...
Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                         Full signature of the authorised signatory

Date:                                           Name

                                                Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.

                                                FORM 112
                                            (List of purchase)
                                       (See sub-rule (5B) of rule 15)

List of purchase of goods:


Registration
Certificate
No.
Name and style of        M/s.
business
period                   From :
                         To :
List showing purchase of goods to registered dealers.
 Sr.      Date     Tax Name with RC No. of
 No.             Invoice the registered dealer Turnover of purchase of taxable goods
                   No.      to whom goods
                               purchase
                             (i)         (ii)   Value of     Tax     Addition    Total
                            Name        R.C.     goods                al Tax
                                         No
1.
2.
3.
...
Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                         Full signature of the authorised signatory

Date:                                           Name
                                                Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.

By order and in the name of the Governor of Gujarat,
M.A. Bhatt,
Additional Secretary to Government.

                                                    Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                           Dated the 1st May, 2008.
       No. (GHN-26)VAT-2008-S.5 (2)(23)-TH: - 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,
       (1) the entry at serial number 26 shall be deleted;
       (2) after the entry at serial No. 61, the following entry shall be added, namely:-
 Entry      Class of Sales or Purchases          Exemption           Restriction and
  No.                                          whether whole or     condition, if any.
                                                  part of tax
   1                        2                          3                    4
  "62.     Mahuda ful                         whole of tax
  63.      Ghantala, kharal and khanaki       whole of tax
  64.      Maps, charts and globes.           whole of tax
  65.      Jari powder.                       whole of tax
  66.      Milk feeding bottles and nipples, To the extent to              ---".
           milk feeding cups and teethers.             which the
                                             amount of tax
                                             exceeds five paise
                                             including additional
                                             tax at the rate of
                                             one paisa in the
                                             rupee.
         By order and in the name of the Governor of Gujarat.

                                      M. A. Bhatt
                          Additional Secretary of Government

                                                    Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                       Dated the 16th May, 2008.
      No. (GHN-27)VAT-2008-S.2(23)(2)-TH: - In exercise of the powers conferred by explanation (ii) of
clause (23) of section 2 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-23) VAT-
2006/S.2(23)(1) - TH dated the 31st March, 2008, as follows, namely :-
      In the Schedule appended to the said notification, the entry at serial No. 5 shall be deleted.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 16th May, 2008.
        No. (GHN-28)VAT-2008-SCH-II (28A)(14)-TH: - In exercise of the powers conferred by sub-entry
(ii) of entry 28A of Schedule II to the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) and in
supersession of the Government Notification, Finance Department No. (GHN-32)VAT-2006/SCH-II
(28A)(4) - TH, dated the 31st March, 2006, the Government of Gujarat hereby specifies all types of
medical equipment, devices and implants to be the "Medical equipment, devices and implants" for the
purpose of the said entry 28A of Schedule II to the Act.
       By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 16th May, 2008.
No. (GHN-29)VAT-2008-SCH-II (42A)(15)-TH:- In exercise of the power: conferred by entry 42A of
Schedule II to the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby
amends the Government Notification, Finance Department No. (GHN-33) VAT-2006/SCH Il/(42A)(5)/TH,
dated the 31st March, 2006 as follows, namely :-
In the Schedule appended to said notification,
(1) In the entry at serial No. 205,
     (a) in the third column, the figures "6903" shall be inserted;
     (b) in the fifth column, the figures "6903.90.30" shall be deleted;
(2) In the entry at serial No. 223, after the words "Asbestos fibres" the words "and products thereof" shall
      be added;
(3) After the entry at serial No. 238, the following entries shall be added namely :-
                                                              Central Excise
 Sr.                                                             Sub-
                Description of Goods                Heading               Tariff Item
 No.                                                            heading
                                                      No.                    No.
                                                                  No.
"239 Bare wire of non-ferrous metal.
 240 Spring of all types excluding spring used
     as part of motor vehicles.

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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 19th May, 2008.
No. (GHN-30) VAR-2008(17)/TH:-WHEREAS the Government of Gujarat is satisfied that circumstances
exist which render it necessary to take immediate action to make rules and to dispnse 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 (Third Amendment) Rules, 2008.
2. In the Gujarat Valued Added Tax Rules, 2006, in rule 44 -
     (1) in sub-rule (2) in the proviso, for the figures, letters and word "31st March, 2008", the figures,
          letters and word "31st May, 2008" shall be substituted.
     (2) in sub-rule (3),-
          (i) after the words "rupees one crore" the words "and taxable turnover exceeds rupees twenty
                lacs" shall be inserted;
          (ii) the following proviso shall be added namely :-
          "Provided that the provision made under this sub-rule shall be apply to the aduit reports related
          to the year 2006-07 and the years subsequent to the year 2006-07.".



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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                                 Notification
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                       Dated the 20th May, 2008.
No. (GHN-31) VAR-2007(18) / Th - 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 (Fourth Amendment) Rules, 2008.
2. In the Gujarat Value Added Tax Rules, 2006, for the Form 201, Form 201A and Form 201B, the
     following Forms shall be substituted, namely:-
                                               FORM 201
                      [See rule 18 and sub-rules (2), (3A),(3B) and (3C) of rule 19]
                           MONTHLY/QUARTERLY/HALF YEARLY RETURN
                        UNDER THE GUJARAT VALUE ADDED TAX ACT, 2003

Registration No.:



Tax period: from ___________ to _________

Name of the registered dealer :
Address :




                                                            Original/Revised

                                                            If revised
                                                            Date of original return :

                                                            Acknowledgement
                                                            No. :

                                                            Attach a note explaining the revisions
                                                   PART-I
                                      Turnover of sales and purchases
                                         Description                           Sales    Purchases
                                                                                Rs.        Rs.
          01.       Total turnover.
          02.       Deduct :
                    2.1. Exempted from tax under section 5(1)
                    2.2. Exempted from tax under section 5(2)
                    2.3. Branch transfer or consignment to and from
                         outside the State.
                        (a) of the goods manufactured
                        (b) other than (a) above
                    2.4. Purchases not qualifying for tax credit as per
                         section 11(8) read with S.11(5)
                    2.5. Reduction as per item 37 of Annexure-III
                    2.6. Charges towards labour, service and other
                         charges referred to in sub-clause (c) of clause
                         (30) of section 2
                  Total of (02.1) to ( 02. 6)
         03.      Net Taxable Turnover (01-02 )
                                                  PART II
                                                 Output Tax
                                                                                         Total
                                                Turnover
          Rate                       HSN                                  Additional   Turnover
                 Commodity                      excluding       Tax
          of tax                     Code                                   Tax        including
                                                   tax
                                                                                          tax

           1%


           4%


         12.5%


          Other

         Total
         04.1                                                 Total Tax
Tax payable on the purchases of taxable goods under section 9.
                                                Turnover
          Rate                       HSN                                  Additional
                 Commodity                         of           Tax
          of tax                     Code                                   Tax
                                                purchase
           1.            2.            3.           4.           5.             6.

           1%


           4%


         12.5%


          Other

         Total
         04.2                                   Total Tax (Co. 5 + Col. 6)
                                                   PART III
                                                  Input Tax
                                            Description                          Value of goods
                                                                                    (Rupees)
         05.         Purchase of capital goods from registered dealers
         06.         Purchases of taxable goods other than capital goods
                     from registered dealers.
         07.         Purchases of taxable goods from a person other than
                     registered dealer.
                                                                        Total
                                      Calculation of input tax credit.
Rate of tax.    Commodity         HSN Code      Turnover of      Tax    Additional
                                                 purchase                 Tax
       1.            2.              3.             4.           5.        6.

       1%


       4%


      12.5%


      Other

                                     Total (Col. 5 + Col. 6)
Tax payable on the purchases of taxable goods under
section 9.
Tax paid under the Gujarat Tax on Entry of Specified
Goods into Local Areas Act, 2001 (Guj. 22 of 2001)
8. Total :
                                           PART IV
                                          Tax credit
                                  Description                           Amount
                                                                       (Rupees)
09.     Tax credit brought forward from previous tax period
10.     Tax credit as per 8.
        Total (9 + 10)
        Adjustment of tax on purchase as per Annexure II (+/-)
11.     Gross tax credit.
12.     Reduction in tax credit
        12.1 Under section 11(3)(b)(i) (other than 12.2 below)
        12.2 Under section 11(3)(b)(ii) (of the goods
             manufactured)
        12.3 Under section 11(3)(b)(ii) (of fuels used for
             manufacture of goods)
        12.4 Under section 11(5) (for use in manufacture of goods
             exempted from tax under sections 5(1) and 5(2)).
        12.5 Other reason.
        TOTAL : [12.1 + 12.2 + 12.3 + 12.4 + 12.5]
13.     Net tax credit admissible (11 – 12)
                                         PART-V
                                     Net tax payable
                                  Description                           Amount
                                                                       (Rupees)
14.     The amount of tax payable as per 04.1
15.     Tax payable on the purchases of taxable gods under
        section 9 as per 04.2
16.     Total Tax
17.     LESS:
        17.1 Adjustment of tax on sale as per Annexture I (+/-)
        17.2 Remission under section 41.
        17.3 Credit u/s. 57B(9) of the amount of tax deducted at
             source (enclose Form-703)
        17.4 Adjustment of the amount deposited under section 22
        17.5 Net tax credit as per 13
                                                                                    Total :
18.     Net tax payable (16 – 17)
19.     Excess Amount of tax credit (18 – 17)
20.     Excess Amount of tax credit adjusted against CST
21.     Excess Amount of tax credit claimed as refund.
22.     Amount of tax credit carried forward to the next tax period
        [19 - (20 + 21)]
                                                    PART-VI
                                                 Payment of tax
                                          Description                                                Amount
                                                                                                    (Rupees)
23.     Amount payable                                                                        Rs.
23.1 Amount of tax payable as per 18                                                          Rs.
23.2 Amount of interest                                                                       Rs.
23.3. Amount of penalty                                                                       Rs.
        Total                                                                                 Rs.
24      Amount paid                                                                           Rs.
25      Amount outstanding                                                                    Rs.
26      Amount paid in excess                                                                 Rs.
Chalan No.
Rs............... (in words.....................................................)
Date of payment
Bank/treasury in which amount paid.
                       Annexure I                                                      (In rupees)
         Adjustment in sale as per                                              Increase            Decrease
27.      Sub-section (1) of section 8
         27.1 Sub- clause (a) (sale cancelled)
         27.2 Sub- clause (b) ( alteration in
              consideration of sale )
         27.3 Sub- clause (c) (goods returned)
28.      sub-rule (7) of rule 17 (pertains to
         transactions through commission agent.
         Total :
29.      Net of sale
         Adjustment in tax on sale.
                                    Annexure II                               (In rupees)
                 Adjustment in purchase :                           Increase         Decrease
           30.   on account of credit note/debit note
           31.   on account of goods on which right to use
                 such goods is transferred as defined under
                 sub-clause (d) of clause (23) of section 2.
                 Total:
           32.   Net of purchase
                 Adjustment in tax on purchase

                               Annexure III                                   (In rupees)
                 Reduction :                                          Sales          Purchases
           33.   Sales/purchases as specified in sub-section
                 (2) of section 5 of the Central Act. ( By way of
                 transfer of documents of title)
           34.   In the course of export/import out of country.
           35.   Sales/purchases as specified in sub-section
                 (3) of section 5 of the Central Act.
           36.   In the course of interstate trade and
                 commerce other than branch transfer or
                 consignment .
           37    Total
                                                  Annexure IV
           Description of top 3           1
           commodities dealt in           2
           during the tax period.
                                          3
Tax invoice issued in the period from No ------------------- to -------------------
Retail invoice issued in the period from No ------------------- to -------------------
                                                   Declaration
I, _______________________________________________ declare -
(a) that the information given in this Form and Appendix thereto are true, complete and conform to my
       books of accounts,
(b) that list of tax invoices for the sales and purchases made in this tax period is enclosed as per the
       Appendix provided with this Form,
(c)    that tax credit claimed in this return is in conformity with the provisions contained in section 11 and
       rules made there under,
(d) that the total turnover for which tax invoice or retail invoice are not issued is of Rs/-
       _______________ (rupees ……………………………………………………) during this tax period.

Place:                                        Full Signature of authorised signatory

Date:                                         Name

                                              Status
                                              For Office Use.
Return received by

Date :
CTO code No. :

Entry No. in office record :

Date

                                               FORM 201A
                                         APPENDIX TO FORM 201
                                              (List of sale)
                                       [See sub-rules (2) of rule 19]
                          List of sale of goods against tax invoice in the State
Registration
Certificate
No.
Name and style of       M/s.
business
Tax period              From :
                        To :
A. List showing sale of goods to registered dealers.
 Sr.   Tax       Date     Name with RC No. of
 No. Invoice              the registered dealer              Turnover of sale of taxable goods
       No.                 to whom goods sold
                                   (a)                                      (b)
                                (i)        (ii)    Goods       Value of    Tax     Additional    Total
                               Name       R.C.    with HSN      goods                Tax
                                          No
1.
2.
3.


        Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                       Full signature of the authorised signatory

Date:                                         Name

                                              Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.


                                               FORM 201B
                                         APPENDIX TO FORM 201
                                           (List of purchase)
                                     [See sub-rules (2) of rule 19]
                       List of purchase of goods against tax invoice in the State
Registration
Certificate
No.
Name and style of       M/s.
business
Tax period              From :
                        To :
A. List showing purchase of goods to registered dealers.
 Sr.   Tax      Date     Name with RC No. of
 No. Invoice             the registered dealer            Turnover of purchase of taxable goods
       No.                  to whom goods
                               purchase
                                  (a)                                        (b)
                                (i)          (ii)    Goods     Value of     Tax     Additional    Total
                               Name         R.C.    with HSN    goods                 Tax
                                            No
1.
2.
3.


        Total
                                              DECLARATION
I,__________________________________(name in CAPITALS), hereby declare that the contents of the
above lists and tables are true and correct and nothing has been concealed therein.

Place :                                         Full signature of the authorised signatory

Date:                                           Name

                                                Status

Note : An authorised person alone shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.


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

                                      M. A. Bhatt
                       Additional Secretary of Government

  [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
                                    SECTION(ii)]
                                          GOVERNMENT OF INDIA
                                           MINISTRY OF FINANCE
                                        (DEPARTMENT OF REVENUE)
                                  New Delhi, Dated the 30th May, 2008.
S.O. ......... (E) - In exercise of the powers conferred by the proviso to sub-section (1) of section 8 of the
Central Sales Tax Act, 1956, (74 of 1956), the Central Government hereby reduces the rate of tax as
specified in sub-section (1) of section 8 of the said Act from three per cent to two per cent with effect from
1st June, 2008.

                                                                       [No. 1/2008-CST-F.No. 28/11/207-ST]



                                                                                           (R. G. Chhabra)
                                                                     Under Secretary to Government of India

                                                   Notification
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 10th June, 2008.
       No. (GHN-32)VAT-2008-S.5 (2)(24)-TH: - 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
with effect from 11th June, 2008, 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, after the entry at serial No.66, the following
entries shall be added, namely:-
 Entry      Class of Sales or Purchases          Exemption            Restriction and
  No.                                          whether whole or      condition, if any.
                                                  part of tax
   1                       2                           3                     4
  "67.     Sales of High Speed Diesel Oil To the extent to                  ---".
           (HSD)                          which the amount of
                                          tax exceeds twenty
                                          one paise in the
                                          rupee.
  68.      Sales of any other kind of motor    To the extent to             ---".
           spirit as mentioned in entry 6 of   which the amount of
           Schedule III, of the Act.           tax exceeds twenty
                                               three paise in the
                                               rupee.
  69.      Sales of Liquified Petroleum        whole of tax                 ---".
           Gas(LPG) for domestic use.
         By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                        Additional Secretary of Government

                                                   ORDER
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 21st June, 2008.
      No. (GHN-33)VAT-2008-S.41 (1)(8)-TH: - WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
      NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the
Government Order, Finance Department No. (GHN-83) VAT-2006-S.41 (1)(2)-TH, dated the 19th July,
2006 as follows, namely:-
      In the said order, in clause (i), the words "within one month from the date of this order" shall be
deleted.
      By order and in the name of the Governor of Gujarat.

                                   M. A. Bhatt
                      Additional Secretary of Government

                                              NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 1st July, 2008.
       No. (GHN-35)VAR-2008(19)-TH: - WHEREAS, the Government of Gujarat is satisfied that
circumstances exist which render it necessary to take immediae action to make rules and to dispense
with the previous publication thereof under the proviso to sub-section (4) 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 (5th Amendment) Rules, 2008.
2.     In the Gujarat Value Added Tax Rules, 2006, in rule 37,-
       (1)    in sub-rule (5), for the words "seventy five per cent,", the words "ninety per cent,", shall be
              substituted.
       (2)    the proviso to sub-rule (5) shall be deleted.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                                  ORDER
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 23rd July, 2008.
       No. (GHN-36)VAT-2006-S.41(1)(8)-TH: - WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
       NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the government of Gujarat hereby remits the whole
of the tax under section 7 of the Act, excluding additional tax payable under sub-section (1A) thereof, on
the sales of goods by an eligible tourism unit, with effect from the appointed day, subject to the following
conditions, namely :-
(1)    The eligible tourism units shall be entitled to remission of tax excluding additional tax only for the
       balance amount and for the balance amount and for the balance period of tax incentive as on the
       appointed day on the Certificate of Entitlement issued under this Order.
(2)    (a)     The tourism unit eligible for tax incentive under the earlier law desires avail remission of tax
                shall apply in Form-TU 1 to the Commissioner within thirty days from the date of this Order.
       (b)     The tourism unit which has obtained the Eligibility Certificate subsequent to the date of this
                Order shall apply in Form-TU 1 to the Commissioner within thirty days from the date of
                obtaining such Certificate;
               Provided that the Commissioner may, if he thinks fit, for the reasons to be recorded in writing
                condone the delay in filing an application.
       (c)     An application for grant of the Certificate of Entitlement shall be accompanied by a copy of
                the eligibility certificate obtained from the Director/Commissioner of Tourism.
(3)    On receipt of application, Commissioner may issue to such tourism unit a Certificate of Entitlement
       in from the appointed day or the date on which eligibility certificate has been obtained where the
       eligibility certificate has been obtained subsequent to the appointed day. The Certificate of
       Entitlement shall be subject to the provision of this Order and the terms and conditions of the
       respective Government Resolutions or notifications, on the basis of which such tourism unit was
       granted the Eligibility Certificate;
       Provided that where the Commissioner has not condoned the delay in filing the application, the
       Certificate of Entitlement shall be effective from the date of application.
(4)    The eligible tourism unit shall be entitled to the benefit of remission of tax excluding additional tax
       as provided under this Order.
(5)    Subject to the provisions of section 11, the eligible tourism unit shall -
       (i)     claim tax credit of additional tax paid on purchase of taxable goods;
       (ii)     not claim tax credit of the tax other than referred to in sub-clause (i) above.
(6)    The eligible unit shall not be entitled to the option for payment of lump sum tax under section 14D
       in lieu of tax payable under section 7 of the Act and the permission granted to pay lump sum tax
       under section 14D to such unit, if any, shall deemed to have been cancelled from the date of
       permission.
(7)    The eligible tourism unit availing tax remission may collect the tax on sales affected by him and
       shall not pay tax payable under sub-section (1) of section 7 but pay additional tax payable under
       sub-section (1A) of said section after deducting tax credit of additional tax paid on purchase of
       taxable goods subject to the provisions of section 11 into Government Treasury. The concerned
       Commercial Tax Officer shall pass order for remission of such tax separately for each tax period.
(8)    The Deputy Commissioner of Commercial Tax who is having jurisdiction over the place of business
       of the eligible tourism unit shall collect from concerned tax authority the details of remission availed
       of by an eligible tourism unit towards tax, electricity duty, luxury tax and entertainment tax on
       month to month basis and furnish to the Commissioner, the details of aggregate quantum of
       incentive towards all taxes availed of.
(9)    The Deputy Commissioner of Commercial Tax who is having jurisdiction over the place of business
       of the eligible tourism unit shall be responsible for maintaining accounts, scrutiny and verification of
       incentive towards various taxes availed by eligible tourism unit.
(10)   General Conditions.
       (a)     For the purpose of deciding quantum of incentive availed of in a month, the aggregate
               amount of remission of tax applicable to the goods sold by the eligible tourism unit shall be
               considered.
       (b)     For the purpose of deciding quantum of incentive availed of in a month -
                (i)    where the eligible tourism unit has collected tax on the sales of goods from the
                       appointed day,
                (ii)   where the eligible tourism unit has not collected tax on the sales of goods from the
                       appointed day, or
                (iii)  where the eligible tourism unit was granted permission to pay lump sum tax under
                       section 14D and such permission has been cancelled from the date of permission.
               the aggregate amount of remission of tax payable under subsection (1) of section 7 of the
               Act on the goods sold by such unit shall be considered.
      (c)   The eligible tourism unit shall be liable to pay tax in accordance with the provisions of the Act
            as soon as the quantum of incentive availed of towards tax equals the amount specified in
            the Certificate of Entitlement or on the expiry of the eligibility period mentioned in the
            Certificate of Entitlement, whichever is earlier. The period during which the eligible unit has
            remained closed as referred to in clause (e) below, shall also be adjusted against the
            eligibility period.
      (d)   If the eligible tourism unit contravenes any of the provisions of the Act or rules or any of the
            conditions of this Order, the Certificate of Entitlement issued under this Order shall be liable;
            (i)     to be suspended for a period not exceeding six months and remission shall not be
                     granted for the tax on the turnover of sales made during the period of suspension.
                     Such unit shall be liable to pay tax in accordance with the provisions of the Act during
                     the period of such suspension and the period of suspension shall be counted for the
                     purpose of total period of incentive,
            (ii)     to be cancelled and remission shall not be granted for the tax on the turnover of sales
                     made thereafter and such unit shall be liable to pay tax in accordance with the
                     provisions of the Act on such sales of goods for which benefit of remission is availed
                     of
      (e)   The eligible tourism unit will remain in commercial operation continuously during the eligible
            period. However, in case where operation is discontinued due to reason beyond the control
            of such unit, the Director of Tourism may examine the individual cases and condone the
            period of discontinuation based on the guidelines issued by the Government in this behalf
            from time to time.
      Explanation :- For the purpose of this Order, the expression "eligible tourism unit" shall mean, -
      (i)   a tourism unit eligible for the incentives under the new package scheme of incentives for
            tourism projects announced by the Government of Gujarat, Information and Broadcasting
            and Tourism Department Resolution No. NTP-1095-103-C, dated the 20th December, 1995
            or No. DTT-1090-707-S, dated the 4th February, 1991, No. DTT-1095-689-S, dated the 31st
            December, 1997 and No. DTT-1095-689-S dated the 19th September, 1998 as amended
            from time to time and which has obtained an Eligibility Certificate from the
            Director/Commissioner of Tourism and the Exemption Certificate from the Commissioner
            under the earlier law and a Certificate of Entitlement under this Order, and
      (ii)  a tourism unit to which a Certificate of Entitlement may be granted.
                                                 FORM - TU 1
                          APPLICATION FOR CERTIFICATE OF ENTITLEMENT
Sr.   Description                                         Details
No.
1.    Name of Unit
2     Address
3     Registration No. under Gujarat Sales Tax Act,
      1969
4     Registration No. under the Value Added Tax Act,
      2003
5     Number and date of Government Resolution
      under which Eligibility Certificate was issued by
      the Tourism Department
6     The amount of incentive granted under Eligibility
      Certificate
7     Period for incentive granted under Eligibility
      Certificate.
8     Number and date of Government Resolution
          under which Exemption Certificate was issued by
          the Commissioner under the earlier law.
9.        The amount of incentive granted under the
          Exemption Certificate.
10.       Period for which incentive granted under the
          Exemption Certificate.
11.       Details of goods for which incentive granted
          under the Exemption Certificate.
12.       Amount availed up to 31-3-2006 under the
          Gujarat Sales Tax Act, 1969.
13.       Balance amount availed under the Act.
      I ................................................ do hereby certify that the details shown in the application is true
and correct.

Place :

Date :
                                                                                                 (Authorised Signatory)

                                                 FORM - TU 2
                                         CERTIFICATE OF ENTITLEMENT

Sr.       Description                                              Details
No.
1.        Name of Unit
2         Address
3         Registration No. under Gujarat Sales Tax Act,
          1969
4         Registration No. under the Value Added Tax Act,
          2003
5         Number and date of Government Resolution
          under which Eligibility Certificate was issued by
          the Tourism Department
6         The amount of incentive granted under Eligibility
          Certificate
7         Period for incentive granted under Eligibility
          Certificate.
8         Number and date of Government Resolution
          under which Exemption Certificate was issued by
          the Commissioner under the earlier law.
9.        The amount of incentive granted under the
          Exemption Certificate.
10.       Period for which incentive granted under the
          Exemption Certificate.
11.       Details of goods for which incentive granted
          under the Exemption Certificate.
12.       Amount availed up to 31-3-2006 under the
          Gujarat Sales Tax Act, 1969.
13.       Balance amount availed under the Act.
Condition :-
(1)   This certificate is issued subject to the conditions prescribed under this order.
(2)   The eligible unit shall avail tax incentives only for the balance amount as on appointed day and for
      the period shown in the Eligibility Certificate issued by the Tourism Department.
(3)   The eligible unit to whom Eligibility Certificate issued after coming into force of this order, shall avail
      tax incentive for the amount and the period shown in such Certificate.
(4)   This certificate shall cease to operate immediately on expiry of monetary limit of the unit or time
      limit whichever is earlier.

Place :                                            Deputy Commissioner of Commercial Tax

Date : Circle ..............................

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

                                               M. A. Bhatt
                             Additional Secretary of Government


                                                         NOTIFICATION
                                                   FINANCE DEPARTMENT
                                                  Sachivalaya, Gandhinagar.
                                                   Dated the 28th July, 2008.
       No. (GHN-37)VAR-2008-S.5(2)(25)-TH:- 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, in the entry at serial number 1, in column 2,
after the words "all types", the words and brackets, "(excluding plastic fabrics of the type used for making
plastic woven sacks)" shall be inserted.
        By order and in the name of the Governor of Gujarat.

                                               M. A. Bhatt
                             Additional Secretary of Government

                                                         NOTIFICATION
                                                   FINANCE DEPARTMENT
                                                  Sachivalaya, Gandhinagar.
                                                Dated the 30th September, 2008
        CENTRAL SALES TAX ACT, 195
       No. (GN-44) CSR-2008-(4)-TH:- In exercise of the powers conferred by sub-sections (3) and (4) of
section 13 of the Central Sales Tax Act, 1956(74 of 1956), the Government of Gujarat hereby makes the
following rules further to amend thebCentral Sales Tax (Gujarat) Rules, 1970 as follows, namely :-
1.     These rules may be called the Central Sales Tax (Gujarat) (Amendment) Rules, 2008.
2.     In the Central Sales Tax (Gujarat) Rules, 1970 (hereinafter referred to as ―the said rules"), in rule 5,
       in sub-rule (1),-
       (1) after the words, figures, brackets and letter "furnish a return in Form III (B)", the words, figures,
           brackets and letter ―along with the information in Appendix-I and Appendix-II appended to Form
           III (B)" shall be inserted.
       (2) after second proviso, the following proviso shall be added, namely:-
            ―Provided also that a registered dealer required to submit the return by way of uploading on the
            official web site of the Commissioner of Commercial Tax under the Gujarat Value Added Tax
            Act, 2003 and the rules made there under , shall also submit return in Form III (B) along with the
            information in Appendix-I and Appendix-II by way of uploading on the official web site of the
            Commissioner of Commercial Tax.‖.
3.     In the said rules, in Form III (B), the following Appendixes shall be added at the end, namely:-
                                                         ―APPENDIX- I
                                                           (See rule 5)
List of sales of *taxable goods against retail invoice in the course of inter state trade or commerce or
export or list of taxable goods dispatched outside the State in the course of branch transfer or
consignment.
Central Registration Certificate No. :
Name of the dealer.         M/s.
Tax period                  From..................... To......................
A. List showing sales of taxable goods in the course of inter-state trade or commerce against Form C.
                                      Particulars of the dealer to
                                                                                  Turnover of sale of taxable goods
                                           whom goods sold
     Sr.      Retail                                                                     Value of
                          Date.                                                  Goods
     No.   Invoice No.                                                                    goods
                                      Name           State        CST No          with                Tax      Total
                                                                                         excluding
                                                                                  HSN
                                                                                            tax
1
2
3
...
Total
B.List showing sales of taxable goods in the course of export against Form H
                                       Particulars of the dealer to whom
                                                                         Turnover of sale of taxable goods
     Sr.      Retail                               goods sold
                           Date.
     No.   Invoice No.                                                                Goods      Value of
                                          Name             State         CST No                               Total
                                                                                     with HSN     goods
1
2
3
...
           Total
C. List of taxable goods dispatched outside the State in the course of branch transfer or consignment.
          Stock transfer                      Particulars of the dealer to whom                Turnover of taxable
 Sr.         note or                                  goods dispatched                          goods dispatched
                              Date.
 No.      consignment                                                                        Goods with Total Value
            note No.                          Name                State           CST No
                                                                                               HSN       of goods
1
2
3
...
        Total
                                                        DECLARATION
I, __________________________________ (name in CAPITALS), hereby declare that the contents of
the above lists and tables are true and correct and nothing has been concealed therein.
Place:                                         Full signature of the authorised signatory
Date:                                          Name
                                               Status
Note : Only an authorized person shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.
• Taxable goods means the goods taxable under the Gujarat Value Added Tax Act, 2003.
                                                         APPENDIX- II
                                                           (See rule 5)
List of purchases of *taxable goods under the Gujarat Value Added Tax Act, 2003 in the course of inter
state trade or commerce or import or list of taxable goods received from outside the State in the course of
branch transfer or consignment
Central Registration Certificate No. :
Name of the dealer.         M/s.
Tax period                  From..................... To......................
A. List showing purchase of taxable goods in the course of inter-state trade or commerce against Form C
                                       Particulars of the supplier                Turnover of sale of taxable goods
    Sr.       Retail                                                                     Value of
                           Date.                                                 Goods
    No.    Invoice No.                                                                    goods
                                      Name           State        CST No          with                Tax      Total
                                                                                         excluding
                                                                                  HSN
                                                                                            tax
1
2
3
...
Total
B. List showing purchase of taxable goods in the course of import against Form H.
                                                                                             Turnover of purchase of
                                                    Particulars of the supplier
 Sr.      Retail Invoice                                                                         taxable goods
                              Date.
 No.          No.                                                                            Goods with Total Value
                                              Name                State           CST No
                                                                                               HSN       of goods
1
2
3
...
        Total
C. List of taxable goods received from outside the State in the course of branch transfer of consignment.

         Stock transfer                  Particulars of the dealer to whom       Turnover of taxable
 Sr.        note or                               goods received.                 goods dispatched
                             Date.
 No.     consignment                                                           Goods with Total Value
           note No.                      Name         State       CST No
                                                                                 HSN       of goods
1
2
3
...
        Total
                                                DECLARATION
I, __________________________________ (name in CAPITALS), hereby declare that the contents of
the above lists and tables are true and correct and nothing has been concealed therein.
Place:                                   Full signature of the authorised signatory
Date:                                    Name
                                         Status
Note : Only an authorized person shall sign each page of this list. A list signed by any person not
authorised or an unsigned list shall be treated as invalid.
* Taxable goods means the goods taxable under the Gujarat Value Added Tax Act, 2003. "
         By order and in the name of the Governor of Gujarat.

                                     M. A. Bhatt
                          Additional Secretary of Government



                                                NOTIFICATION
                                          FINANCE DEPARTMENT
                                         Sachivalaya, Gandhinagar.
                                       Dated the 27th February,2009.
      The Gujarat Value Added Tax Act, 2003
      No. (GHN-8)VAT-2009-S.40(1)(5)-TH:- WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
      NOW, THEREFORE, in exercise of the powers conferred by subsection (1) of section 40 of the
Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005) and in supersession of the Government Notification,
Finance Department No. (GHN-93) VAT.2006/S.40 (1) (2) -TH:, dated the 18th August; 2006, the
Government of Gujarat hereby authorizes the Commissioner to grant refund to the certified manufacturer
of the amount of tax separately charged by a registered dealer from whom he has purchased the goods,
subject to the following conditions, namely:-
1. Eligibility.
      A registered dealer who is a manufacturer of specified goods and who has obtained the Eligibility
Certificate prior to the 1st April, 2006 from the Khadi and Village Industries Commission or. Gujarat Rajya
Khadi and Gramodhyog Board (hereinafter referred to as ―the appropriate authority‖) and the Exemption
Certificate from the Commissioner under the provisions of earlier law.
2. Procedure.
      (1) The eligible dealer referred to in condition 1 shall apply in Form KVIC-1 appended to this
notification to the Commissioner within thirty days from the date of issue of this notification.
      (2) On receipt of such application, the Commissioner may, subject to the provisions of this
notification issue a certificate of entitlement in Form KVIC 2 appended to this notification, for the period
and on the terms and conditions mentioned in the eligibility certificate granted by the appropriate
authority; .
3. General Conditions.
      (1) The eligible dealer entitled to refund under section 40 shall make an application in Form 306 to
the Commercial Tax Officer to whom he has furnished such returns.
      (2) Subject to the provisions of section 11, the certified manufacturer shall be entitled to refund of tax
on purchases of taxable goods other than the capital goods.
      (3) The refund shall be granted with effect from 1st April, 2006 for the period -
      (a) specified in eligibility certificate issued by the appropriate authority or
      (b) till the manufacture of specified goods does not exceed the quantity approved by the appropriate
authority as specified in the eligibility certificate,
      whichever events occurs earlier.
      (4) The refund of tax shall be granted only for the purchases used in manufacture of specified goods
sold within the time limit mentioned In condition 3(3).
      (5) The tax credit shall not be admissible for the purchases for which refund of taxis granted.
      (6) The certified manufacturer shall furnish the details of the tax invoices of the purchases for
claiming the refund of tax alongwith the application.
      (7) The certified manufacturer shall use the goods so purchased for which refund of tax is claimed, in
his manufacturing unit situated in the State as raw materials for the manufacture of specified goods or as
packing materials in the packing of goods so manufactured.
      (8) If the certified manufacturer contravenes any of the conditions of this notification or any of the
provisions of the Act or the rules made in this behalf, the certificate issued to him by the Commissioner
shall be liable to be cancelled and on such cancellation, the benefit granted under this notification shall
cease to have effect from the date of such contravention.
      (9) The certified manufacturer shall make an application for refund of tax to the concerned
commercial Tax Officer and such Officer shall as far as possible, grant refund within one month after the
receipt of the application for refund.
      Explanation.- For the purpose of this notification:-
      (1) The expression ‗certified manufacturer‘ means the dealer who has been granted a certificate of
entitlement by the Commissioner, issued under this notification.
      (2) The expression ‗specified goods‘ means the products of ‗village industries‘ or ‗Khadi‘ as defined
under the Khadi and Village industries Commission Act,1956 and for which the eligibility certificate hes
been granted by the appropriate authority.
                                                    FORM KVIC-1.
                                    Applicatlon for CertifIcate of Entitlement.
To.
The Commercial Tax Officer
      I hereby submit my application for the grant of certificate of entitlement for refund / remission under
the Government Notification, Finance Department No. No. (GHN-8)VAT-2009-S.40(1)(5)-TH: dated the
27th February, 2009 and Government Order, Finance Department, No.{GHN. 9) VAT-2009-S.41(1)(11)-
TH,dated the 27th February, 2009.
Sr.     Description                                                          Details
No.
1.          Name of the registered dealer.
2.          Address.
3.          Registration No. under the Gujarat Value Added
            Tax Act, 2003.
4.          Number and date of the eligibility certificate issued
            by the appropriate authority.
5.          Number and date of tte certificate of exemption
            granted by the Commissioner under earlier law.
6.          Period for exemption specified in the eligibility
            certificate issued by the appropriate authority.
7.          Quantity of the specified goods approved by the
            appropriate authority (per annum).
I ............. ............. ............. do hereby certify that the details shown in the application are true and correct.
Place :                                                            Authorised Signatory:
Date:
Attach the necessary documents supporting the application.
                                                              FORM KVIC-2.
                                                       Certificate of Entitlement
        This is to certify that the dealer shown herein has been granted the certificate of entitlement for
refund/remission.


Sr.     Description                                                          Details
No.
1.     Name of the registered dealer.
2.     Address.
3.     Registration No. under the Gujarat Value Added
       Tax Act, 2003.
4.     Number and date of the eligibility certificate issued
       by the appropriate authority.
5.     Number and date of the eligility certificate issued
       by the appropriate authority.
6.     Quantity of the specified goods approved by the
       appropriate authority (per annum).
7.     Effective date of the certificate of entitlement.
      This certificate is granted subject to the terms and conditions prescribed in the Government
Notification Finance Department No. No. (GHN-8)VAT-2009- S.40(1)(5)-TH: dated the 27th February,
2009 and Government Order, Finance Department, No.{GHN. 9) VAT-2009-S.41(1)(11)-TH,dated the
27th February, 2009.

      Place :                                            Commercial Tax Officer

      Date :                                             Unit


       By order and in the name of the Governor of Gujarat.
                                  M. A. Bhatt
                      Additional Secretary of Government

                                               ORDER
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.

                                     Dated the 27th February,2009.

      The Gujarat Value Added Tax Act, 2003
      No. (GHN-9)VAT-2009-S.41(1)(11)-TH:- WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
      NOW, THEREFORE, in exercise of the powers conferred by subsection (1) of section 41 of the
Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005) and in supersession of the Government Order,
Finance Department No. (GHN-94) VAT.2006/S.41 (1) (2) -TH:, dated the 18th August; 2006, the
Government of Gujarat hereby remits the whole of tax payable under section 7 by, a certified
manufacturer on the sales of specified goods subject to following conditions, namely:- ‗
      1. The remission shaII be granted with effect from the 1st April, 2006 for the period -
      (a) specified in eligibility certificate issued by the appropriate authority, or
      (b) till the sales of specified goods does not exceed the quantity approved by the appropriate
authority as specified in the eligibility certificate, whichever event occurs earlier.
      2. The certified manufacturer shall manufacture the specified.goods in his manufacturing unit
situated in the State.
      3. The certified manufacturer shall issue tax invoice or retail invoice in accordance with the
provisions of the Act and the rules made thereunder.
      4. If the certified manufacturer contravenes any of the conditions of this Order or any of the
provisions of the Act or the rules made in this behalf, the certificate issued to him by the Commissioner
shall be liable to be cancelled and on such cancellation, the benefit granted under this, Order shall cease
to have effect from the date of such contravention.
      Explanation.- For the purpose of this order, the expression ―certified manufacturer‖, ―appropriate
authority‖ and ―specified goods‖ shall have the same meaning as assigned to them in the Government
Notification, Finance Department No (GHN-8)VAT-2009-S.40(1) (5)-TH, dated the 27th February,2009.


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

                                  M. A. Bhatt
                      Additional Secretary of Government

                                               ORDER
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.

                                     Dated the 27th February,2009.

    The Gujarat Value Added Tax Act, 2003
    No. (GHN-10)VAT-2009-S.41(1)(10)-TH:- WHEREAS, the Government of Gujarat considers it
necessary so to do in the public interest;
     AND WHEREAS, the .Government of Gujarat has granted remission of the whole of tax payable by
a registered dealer on the sale of oil cakes and de-oiled cokes of cotton seeds made during the financial
year ending on 31st March, 2007 under the Government Order, Finance Department No.(GHN-65) VAT-
2006-S.41(1)(1)-TH, dated the 18th May, 2006. The time limit was further extended up to 31st March,
2009 under the Government Order, Finance Department No.(GHN-17) VAT-2008-S.41(1)(6)-dated the
1st April,2008.
     AND WHEREAS the Government has decided to extend such remission of the whole of tax for a
further period of one year ending on 31st March, 2010, on the same terms and conditions specified in the
aforesaid Government Order dated the 18th May, 2006;
     NOW, THEREFORE in exercise of the powers conferred by subsection (1) of section 41 of the
Gujarat Value Added Tax Act. 2003(Guj. 1 of 2005). the Government of Gujarat hereby amends the
aforesaid Order, dated the 18th May, 2006, as follows, namely ;-
     In the said Order, in para 2, for the figures, letters and word ―31st March, 2009,‖ the figures, letters
and word ‖31st March, 2010‖ shall be substituted.

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

                                   M. A. Bhatt
                      Additional Secretary of Government

                                              NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                        Dated the 10th June, 2009
       No. (GHN-15) VAR-2009(21) / Th - 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, 2009.
2.   In the Gujarat Value Added Tax Rules, 2006, for the Form 205 and Form 205A, the following Forms
     shall be substituted, namely:-
                                               FORM 205
                                       [See sub- rule (2) of rule 20]
                                            ANNUAL RETURN


                             ( SELF ASSESSMENT UNDER SECTION 33 OF
                             THE GUJARAT VALUE ADDED TAX ACT, 2003)

                                       For the year 200_____to 200


Registration No.
Tax Period:                                  Original/Revised
from        _____________                 to If revised
_____________                                Date of original return :
Name of the registered dealer :              Acknowledgement No. :
                                             Attach a note explaining the revisions

Address :




                                                    PART I
                                       Turnover of Sales and Purchases
                                                                             Purchases
                          Description                          Sales Rs.
                                                                                Rs.
01      Total turnover.
02      Deduct
02.1 Exempted from tax under section 5(1)
02.2 Exempted from tax under section 5(2)
02.3 Branch transfer or consignment to and from
     outside the State.
        (a)   of the goods manufactured
        (b)   other than (a) above
02.4 Purchases not qualifying for tax credit as per
     section 11(8) read with section 11(5)
02.5 Reduction as per item 37 of Annexure III
02.6 Charges towards labour, service and other
     charges referred to in sub-clause (c) of clause
     (30) of section 2
        Total of (02.1) to (02.6)
03      Net Taxable Turnover (01-02 )
                                                  PART II
                                                OUTPUT TAX
                                          Turnover                               Total
Rate of                         HSN                             Additional
              Commodity                   excluding     Tax                    Turnover
 tax.                           Code                              Tax
                                             tax                             including tax

  1%


  4%


12.5%

 Other
Total
04.1                                                   Total Tax
Tax payable on the purchases of taxable goods under section 9
Rate of        Commodity         HSN       Turnover      Tax       Additional
 tax.                            Code      excluding                 Tax
                                              tax
     1.            2.             3.           4.         5.            6.
  1%
  4%
12.5%
 Other
Total
04.2                                              Total tax (Col. 5 + Col 6)
                                                    PART III
                                                  INPUT TAX
                                                                             Value of goods
                             Description
                                                                               (Rupees)
05        Purchase of capital goods from registered dealers
06        Purchases of taxable goods other than capital goods
           from registered dealers.
07        Purchases of taxable goods from a person other than
          registered dealer.
                                                                Total

Calculation of input tax credit
Rate of                 Commodity               HSN Turnover of          Tax      Additional
 tax.                                           Code purchase                        tax
  1.                        2.                   3.     4.                   5.       6.


     1%



     4%



 12.5%



 Other


                         Total ( Col.5+Col.6)
Tax payable on the purchases of taxable goods under section
9
Tax paid under the Gujarat Tax on Entry of Specified Goods
into Local Areas Act,2001 (Guj. 22 of 2001)
08 .Total
                                                PART IV
                                               Tax credit
                            Description                         Amount (Rupees)

09    Tax credit brought forward from previous tax period

10    Tax credit as per 8

      Total (9 + 10)

      Adjustment of tax on purchase as per Annexure II ( + )

11    Gross tax credit

12    Reduction in tax credit:

      12.1 Under section 11(3)(b)(i) (other than 12.2 below)
      12 2 Under section 11(3)(b)(ii) (of the goods
           manufactured)
      12.3 Under section 11(3)(b)(iii) (of fuels used for
           manufacture of goods)
      12.4 Under section 11(5) (for use in manufacture of
           goods exempted from tax under sections 5(1) and
           5(2))
      12.5 Other reason

       TOTAL : [12.1 + 12.2 + 12.3+12.4+12.5 ]

13    Net tax credit admissible (11 – 12)
                                                 PART V
                                            NET TAX PAYABLE
                            Description                         Amount (Rupees)

14   The amount of tax payable as per 04.1
15   Tax payable on the purchases of taxable goods under
     section 9 as per 04.2
16   Total tax

17    LESS:

     17.1 Adjustment of tax on sale as per Annexure I ( + )

     17.2 Remission under section 41

     17.3 Credit u/s. 59B(9) of the amount of tax deducted at
          source (enclose Form-       703)

      17.4 Adjustment of the amount deposited under section
          22
      17.5 Net tax credit as per 13

                                                              Total

18    Net tax payable (16 – 17)

19    Excess Amount of tax credit (18 – 17)

20    Excess Amount of tax credit adjusted against CST

21    Excess Amount of tax credit claimed as refund
22    Amount of tax credit carried forward to the next tax
      period[19 – (20+21)]
                                                 PART VI
                                              PAYMENT OF TAX
23    Amount payable                                                  Amount (Rupees)

23.1 Amount of tax payable as per 18                                  Rs.

23.2 Amount of interest.                                              Rs.

23.3 Amount of penalty                                                Rs.

      Total                                                           Rs.

24    Amount paid                                                     Rs.

25    Amount outstanding                                              Rs.

26    Amount paid in excess                                           Rs.
                                        Bank/treasury in which
 Chalan No      Date of payment.                                      Rs.
                                            amount paid.




                                                ANNEXURE I
                                                              (in rupees)

Adjustment in sale as per                          Increase                 Decrease

27.   Sub-section (1) of section 8

      27.1 Sub- clause (a) (sale cancelled)
     27.2 Sub- clause (b) (alteration in
          consideration of sale )
     27.3 Sub- clause (c) (goods
          returned)
28    Sub-rule (7) of rule 17 (pertains to
      transactions through commission
      agent)
      Total:

29    Net of sale

      Adjustment in tax on sale
                                               ANNEXURE II
                                                             (in rupees)

      Adjustment in purchase                      Increase               Decrease

30    on account of credit note/debit note

31    on account of goods on which right
      to use such goods is transferred as
      defined under sub-clause (d) of
      clause (23) of section 2.
      Total:

32    Net of purchase

      Adjustment in tax on purchase

                                               ANNEXURE III
                                                           (in rupees)

        Reduction                                  Sales               Purchases
33    Sales/purchases as specified
      in sub-section (2) of section 5 of the
      Central Act. ( By way of transfer of
      documents of title)
34    In the course of export/import out of
      country.
35    Sales/purchases as specified
      in sub-section (3) of section 5 of the
      Central Act.
36    In the course of interstate trade and
      commerce other than branch
      transfer or consignment.
37 Total
                                               ANNEXURE IV
Description of top   1
3 commodities
dealt in during the
tax period.
                          2
                          3
Tax invoice issued in the period from No........................to No.................................
Retail invoice issued in the period from No......................to No.................................
                                                    PART-VII
                                            PAYMENT OF TAX
                  Amount Paid                           Amount paid
                  under Gujarat           Date of       under Central Date of               Total
    Month
                  Value Added            payment         Sales Tax    Payment              payment
                  Tax Act,2003                            Act,1956
April

May

June

July

August

September

October

November

December

January

February

March

Other:
Total

                                           DECLARATION

I __________________________________ (Designation) _______________________
declare that the information given above is true and complete.

Place:                                                  Signature

Date:                                                   Status

                                            FORM 205A
                                                                               APPENDIX TO FORM 205
                                    [See sub- rule (2) of rule 20]
Additional information of business
Registration Certificate No. :
Enrolment Certificate No. under the Gujarat State Tax on Professions, Trades, Callings and Employments
Act, 1976 :
Registration Certificate No. under the Gujarat State Tax on Professions, Trades, Callings and
Employments Act, 1976 :
Name of the registered dealer :
Address :
Import/Export Code (if any) :
Central Excise Registration No. :
PAN. :
Electrical Energy Supply Service No. :
Capacity & Production :
(a) Capacity:         Unit               Quantity                Value (rupees)
Licensed Capacity:
Installed Capacity:

(b) Production:
Commodity:        HSN Code       Unit               Value            Total Value of
                                                                     Plant &
                                                                     Machinery:




Actual Production:
No. of persons employed
Electricity Consumer No.

Consumption(Annual) Unit                 Amount
Electricity
Fuel for Captive
Power Plant
Reason for increase/decrease in
Tax compare to previous year.

Signature & status

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

                                     M. A. Bhatt
                        Additional Secretary of Government



                     THE GUJARAT VALUE ADDED TAX (AMENDMENT) ACT, 2009.
                                       GUJARAT ACT NO. 18 OF 2009.
                                                        AN ACT
                           further to amend the Gujarat Value Added Tax Act,2003.
     It is hereby enacted in the Sixtieth Year of the Republic of India as follows:-
1.   Short title and commencement.
     (1) This Act may be called the Gujarat Value Added Tax (Amendment) Act, 2009.
                                                st
     (2)    It shall come into force on the 1        August, 2009.

2.   Amendment of section 29 of Guj. 1 of 2005.
     In the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005.) (hereinafter referred to as ―the principal
     Act‖), in section 29, in sub-section (5),
     (i)    for the words ―a sum of rupees one hundred per month or part thereof for the default period‖,
            the words ―such sum as may be prescribed but not exceeding rupees ten thousand per return‖
            shall be substituted.
     (ii)   for the words ―The penalties specified‖, the words ―The penalties prescribed‖ shall be
            substituted.
3.   Amendment of section 34 of Guj. 1 of 2005.
     In the principal Act, in section 34, in sub-section (7), for the words       ―equal to‖, the words ―not
     exceeding‖ shall be substituted.
4.   Amendment of section 59B of Guj. 1 of 2005.
     In the principal Act, in section 59B, after sub-section (4), the following sub-sections shall be inserted,
     namely:-
     ―(4A) Every person referred to in clause (a) or as the case may be, clause (b) of sub-section (3)
            responsible for paying specified sale price shall within the prescribed time limit apply in the
            Form as may be prescribed, to the Commissioner for allotment of a tax deduction account
            number (TDN). The Tax Deduction Account Number shall be quoted in such documents,
            statements and returns as may be prescribed.
     (4B)    If the Commissioner is satisfied that a person who is liable to obtain Tax Deduction Account
             Number under sub-section (4A) has failed to obtain Tax Deduction Account Number without
             reasonable cause, he shall direct the person to pay, by way of penalty, a sum not exceeding
             rupees ten thousand after giving the person an opportunity of being heard.‖
5.    Amendment of section 63 of Guj. 1 of 2005.
      In the principal Act, in section 63, in sub-section (1), for the words ―six months‖, the words ―nine
      months‖ shall be substituted.
6.    Amendment of Schedule II to Guj. 1 of 2005.
      In the principal Act, in Schedule II, -
      (1)   the entry at serial No. 9 shall be deleted.
      (2)   the entry at serial No. 18 shall be deleted.
      (3)   in the entry at serial No. 28A, for the sub-entry(i), the following sub-entry shall be substituted,
            namely :-
      1                              2                                    3
―28A          (i)   Drugs, medicines and vaccines           Four paise in the rupee‖;
                    including bulk drug but excluding-
                    (a) food and dietary supplements
                         including food for special dietary
                         uses,
                    (b) Cosmetics and toilet preparations
                         including tooth paste, tooth
                         powder, hair oil, face and body
                         lotions and cream, soaps.
      (4) for the entry at serial No. 45, the following entry shall be substituted, namely :-
      1                              2                                    3
―45           IT products as may be specified by the        Four paise in the rupee‖;
              State Government by notification in the
              Official Gazette.
      in the entry at serial No. 61, the following explanation shall be added at the end, namely :-
      “Explanation – For the removal of doubt it is clarified that the renewable energy devices and
      components and parts thereof do not include battery operated vehicle and equipments of any type.‖
7.    Amendment of Schedule III to Guj. 1 of 2005.
      In the principal Act, in Schedule III, in the entry at serial No.6, in column 2, after the words ―Any other
      kind of motor spirit‖, the words ―excluding natural gas and liquefied petroleum gas‖ shall be added.
                                                NOTIFICATION
                                           FINANCE DEPARTMENT
                                          Sachivalaya, Gandhinagar.
                                          Dated the 1st August, 2009.
      No. (GHN-19)VAT-2009-SCH-II (42A) (16)-TH : - In exercise of the powers conferred by entry 42A
of Schedule II to the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat
hereby amends the Government Notification, Finance Department No. (GHN-33) VAT-2006/SCH-II/ (42A)
(5)/TH, dated the 31st March, 2006 as follows, namely:-
       In the Schedule appended to said notification, after the entry at serial No.240, the following entry
shall be added, namely:-
                                                                  Central Excise
 Sr.                                                                 Sub-
                 Description of Goods                Heading                    Tariff Item
 No.                                                                heading
                                                       No.                         No.
                                                                      No.
"241 Zippers and fasteners                                -            -                 -




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

                                    M. A. Bhatt
                       Additional Secretary of Government



                                               NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                        Dated the 1st August, 2009.
     No. (GHN-20)VAT-2009-S.5(2)(27)-TH: - 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,-
(1) for the entry at serial No. 63, the following entry shall be substituted, namely:-
  Entry       Class of Sales or Purchases.         Exemption whether          Restriction
   No.                                             whole or part of tax.          and
                                                                              conditions
                                                                                if any.
    1                       2                                 3                      4
   ‖63      Handmade articles made from           whole of tax.             .............‖
            Rajula stone.
(2) after the entry at serial No.69, the following entries shall be added, namely:-
  Entry       Class of Sales or Purchases.         Exemption whether           Restriction
   No.                                             whole or part of tax.          and
                                                                              conditions if
                                                                                 any.
    1                       2                                 3                      4
   “70     Wood stove.                            whole of tax              .............
   71       Parts made of brass but not To the extent to .............‖.
           including hardware items, sanitary which the amount of
           ware and bathroom fittings.        tax    exceeds     five
                                              paise        including
                                              additional tax at the
                                              rate of one paisa in
                                              the rupee.
       By order and in the name of the Governor of Gujarat.

                                  M. A. Bhatt
                      Additional Secretary of Government

                                              NOTIFICATION
                                         FINANCE DEPARTMENT
                                        Sachivalaya, Gandhinagar.
                                        Dated the 1st August, 2009.
      No. (GHN-21)VAT-2009-SCH-II (45)(1)-TH :- In exercise of the powers conferred by Entry-45 of
SCHEDULE-II to the Gujarat Value Added Tax Act, 2003 (Guj.1 of 2005), the Government of Gujarat
hereby specifies the goods mentioned in the TABLE appended hereto, as ―IT products‖ for the purpose of
said Entry 45, namely:-
                                                 TABLE
                             Information Technology Product (IT Product)
[The Heading, Sub-headings, or as the case may be, Tariff Items specifications of the IT Product/Goods
mentioned in the table are as they are specified in the Central Excise Tariff Act, 1985 (5 of 1986)]
                     Sub
 Sr.    Heading                Tariff Item
                   Heading                                 Description
 No.      No.                     No.
                     No.
  1         -          -       8469 00 10 Word processing machines.
  2         -          -       8469 00 20 Automatic typewriters.
  3         -          -       8470 10 00 Electronic     calculator   capable    of
                                          operations without an external source
                                          of electrical power and pocket size data
                                          recording, reproducing and displaying
                                          machines with calculating functions
                                          (including electronic diaries other than
                                          those covered under heading No.
                                          8471) or incorporating a printing
                                          device.
  4       8471         -            -        Automatic data processing machines
                                             and units thereof, magnetic or optical
                                             readers, machines for transcribing data
                                             onto data media in coded form and
                                             machines for processing such data.
            -          -            -        Analogue or hybrid automatic data
                                             processing machines.
        8471 30        -            -        Portable     digital  automatic    data
                                             processing machines, weighing not
                                             more than 10kg, consisting of at least a
                                             central processing unit, a keyboard and
                                             a display including personal computer.
                                             Other digital automatic data processing
                                             machines comprising in the same
                                             housing at least a central processing
                    8471 41         -
                                             unit and an input and output unit,
                                             whether or not combined, including
                                             micro computer, large or main frame
                  Sub
Sr.   Heading             Tariff Item
                Heading                                 Description
No.     No.                  No.
                  No.
                                         computer.
                                     Other digital automatic data processing
                   -      8471 49 00 machines presented in the form of
                                     systems.
                                     Processing units other than those of
                                     sub-headings 8471 41 or 8471 49,
                                     whether or not containing in the same
                   -      8471 50 00
                                     housing one or two of the following
                                     types of unit : storage units, input units,
                                     output units.
                                         Input or output units, whether or not
                                         containing storage units in the same
                                         housing, including combined input or
                                         out put units, line printer, dot matrix
                8471 60        -         printer, letter quality daisy wheel
                                         printer, graphic printer, plotter, laser jet
                                         printer, ink jet printer, monitor,
                                         keyboard, scanners, mouse and other
                                         units.
                                         Storage units, including floppy disc
                                         drives, hard disc drives, removable or
                8471 70        -         exchangeable disc drives, magnetic
                                         tape drives, cartridge tape drive, CD-
                                         Rom drive, digital video disc drive.
                                         Other units, of automatic              data
                8471 80        -
                                         processing machines.
                                         Switch Mode Power Supply Systems
                8471 90        -
                                         and other goods.
                                     Parts and accessories (other than
                                     covers, carrying cases and the like)
5        -         -      8473 10 00 suitable for use solely or principally with
                                     machines of sub-heading 8469 00 10
                                     and 8469 00 20.
                                     Parts and accessories (other than
                                     covers, carrying cases and the like)
6        -         -      8473 21 00
                                     suitable for use solely or principally with
                                     machines of sub-heading 8470 10 00.
7        -      8473 30        -         Parts and accessories (other than
                                         covers, carrying cases and the like)
                                         suitable for use solely or principally with
                                         machines of heading 8471, which are
                                         given below:-
                                   (i)   (i) Microprocessors
                                         (ii) Motherboards
                                         (iii) Other mounted printed circuit
                                               boards.
                                         (iv) Head Stack
                                         (v) Ink cartridges with print head
                                               assembly.
                  Sub
Sr.   Heading             Tariff Item
                Heading                               Description
No.     No.                  No.
                  No.
                                        (vi) Ink spray nozzle.
                                        (vii) Network access controllers.
                                        (viii) Graphic and intelligence based
                                               script technology (GIST) cards for
                                               multilingual computers.
                                        (ix) Toner cartridges.
                                        (x) Ink Cartridge.
                                        (xi) Computer cabinet or case with or
                                               without SMPS.
                                        (xii) Other parts covered by sub-
                                               heading 8473 30.
                                        DC Micro motors of an output not
8        -         -      8501 10 11
                                        exceeding 37.5 Watts..
                                        DC Stepper Motor of an output not
9        -         -      8501 10 12
                                        exceeding 37.5 Watts.
                                        Parts of goods specified in sub-heading
10     8503        -           -
                                        8501 10 11 and 8501 10 12.
                                        Uninterrupted Power Supplies (UPS)
11     8504        -           -
                                        and their parts.
                                        Permanent     magnet   and   articles
12     8505        -           -        intended to become permanent magnet
                                        (ferrites).
13     8517                             Electrical apparatus for line telephony
                                        or line telegraphy, including line
                                        telephone sets with cordless handsets
                   -           -
                                        and telecommunication apparatus for
                                        carrier-current line systems or for digital
                                        line systems; videophones.
                                        (i) Line Telephone sets with cordless
                                             handsets, of push button type.
                8517 11        -        (ii) Other type of line telephone sets
                                             with cordless handsets, covered by
                                             sub-heading 8517 11 90.
                                        (i) Telephone sets of push button type
                                              and rotary dial type.
                8517 19        -        (ii) Other type of telephone sets
                                              covered by sub-heading 8517 19 19
                                        (iii) Videophones.
                   -      8517 21 00 Facsimile machines.
                   -      8517 22 00 Teleprinters
                                        Telephonic or telegraphic switching
                   -      8517 30 00
                                        apparatus.
                   -      8517 62 10 PLCC equipment.
                   -      8517 62 20 Voice frequency telegraphy.
                   -      8517 62 30 Modems (modulators-demodulators).
                                        High bit rate digital subscriber line
                   -      8517 62 40
                                        system (HDSL).
                  Sub
Sr.   Heading             Tariff Item
                Heading                              Description
No.     No.                  No.
                  No.
                   -      8517 62 50 Digital loop carrier system (DLC).
                                        Synchronous digital hierarchy system
                   -      8517 62 60
                                        (SDH).
                   -      8517 62 70 Multiplexer, statistical multiplexer.
                   -      8517 69 10 ISDN terminals.
                   -      8517 69 20 ISDN terminal adapters.
                   -      8517 69 30 Routers
                   -      8517 69 40 X25 pads.
                                        Other apparatus covered by this sub-
                   -      8517 69 90
                                        heading.
                   -      8517 69 70 Attachments for telephones.
                   -      8517 69 50 Subscriber end equipment.
                                        Set top boxes for gaining access to the
                   -      8517 69 60
                                        Internet.
                                        Other apparatus covered by this sub-
                   -      8517 69 90
                                        heading.
                                        Populated, loaded or stuffed printed
                   -      8517 70 10
                                        circuit boards.
                                        Other parts covered by this sub-
                   -      8517 70 90
                                        heading.
                                        Microphones, multimedia speakers,
                                        headphones, earphones and combined
14     8518        -           -
                                        microphones/ speaker sets and their
                                        parts.
15       -         -      8519 50 00 Telephone answering machines.
                                        Parts   of     telephone     answering
16     8522        -           -
                                        machines.
17     8523                             Prepared unrecorded media for sound
                                        recording or similar recording of other
                   -           -        phenomena, other than products of
                                        Chapter 37 of the Central Excise Tariff
                                        Act, 1985.
                                        Magnetic tapes of width not exceeding
                                        4mm for recording sound and
                                        phenomena other than sound, including
                8523 11        -        audio cassettes, video cassettes and
                                        other video magnetic tape including
                                        those in hubs and reels, rolls, pancakes
                                        and jumbo rolls.
                  Sub
Sr.   Heading             Tariff Item
                Heading                              Description
No.     No.                  No.
                  No.
                                        Magnetic tapes of width exceeding
                                        4mm but not exceeding 6.5mm for
                                        recording sound and phenomena other
                                        than sound, including audio cassettes,
                8523 12        -        video cassettes and other video
                                        magnetic tape including those in hubs
                                        and reels, rolls, pancakes and jumbo
                                        rolls.

                                        Magnetic tapes of width exceeding
                                        6.5mm for recording sound and
                                        phenomena other than sound including,
                                        audio cassette, 16mm sprocket tapes,
                8523 13        -        ¾‖ and 1‖ video cassettes, ½‖ video
                                        cassette suitable to work with betacam,
                                        betacam SP / M II and VHS type VCR,
                                        ¾‖ video tapes, 1‖ video tapes and
                                        other video tapes.
                                        Magnetic discs, including hard disc
                8523 20        -        pack, floppy disc or diskettes and other
                                        magnetic discs.
                   -      8523 30 00 Cards incorporating a magnetic stripe.
                                        Matrices for the production of records,
                                        prepared record blanks, cartridge tape,
                                        ½‖ video cassette suitable to work with
                                        digital type VCR, unrecorded compact
                8523 90        -
                                        disc (Audio), compact disc recordable,
                                        Blank Master Disc (i.e. substrate) for
                                        producing stamper for compact disc
                                        and other prepared unrecorded media.
18                                      Records, tapes and other recorded
                                        media for sound or other similarly
                                        recorded       phenomena,    including
                   -           -        matrices    and      masters for   the
                                        production of records, but excluding
                                        products of chapter 37 of the Central
                                        Excise Tariff, Act, 1985.
                                        Gramophone records including learning
                               -
                                        aids, such as, language records.
                                        Discs for reproducing phenomena other
                               -        than sound or image including
                                        software.
                                        Discs for reproducing sound only
                               -        including pre-recorded audio compact
                                        discs.
                                        Other discs including video compact
                               -
                                        disc of educational nature.
                                        Magnetic  tapes    for   reproducing
                               -
                                        phenomena other than sound or image.
                  Sub
Sr.   Heading             Tariff Item
                Heading                                Description
No.     No.                  No.
                  No.
                                        Other magnetic tapes of width not
                               -
                                        exceeding 4 mm.
                                        Other magnetic tapes of a width
                               -        exceeding 4 mm but not exceeding 6.5
                                        mm.
                                        Other magnetic tapes of a width
                               -
                                        exceeding 6.5 mm
                   -                    Cards incorporating a magnetic stripe.
                                        Other     media   for    reproducing
                               -        phenomena other than sound or image;
                                        software.
                                        Other recorded media including audio-
                               -        visual news or audio-visual views
                                        material.
                                        Transmission apparatus other than
19       -      8525 50        -        apparatus for radio broadcasting or TV
                                        broadcasting.
                                        Transmission apparatus incorporating
                                        reception apparatus, including walki
                                        talkie sets, cordless handsets, car
20       -      8525 50        -        telephone, transportable telephone,
                                        marine        radio   communication
                                        equipment, amateur radio equipment,
                                        cellular telephone.
                                        Still image video cameras and digital
21       -         -      8525 80 20
                                        cameras.
                                        Radio communications receivers, radio
22       -      8527 99        -
                                        pagers.
                                        (1)   Aerials, antenna and their parts.
                                        (2)   Parts of goods specified in excise
23     8529        -           -
                                              sub-headings 8525 50, 8525 50,
                                              8525 80 20 and 8527 99.
                                        Indicator panels incorporating liquid
24     8531        -           -        crystal devices (LCD) or light emitting
                                        diodes (LED) and parts thereof.
                                        Electrical capacitors, fixed, variable or
25     8532        -           -
                                        adjustable (pre-set) and parts thereof.
                                        Electrical resistors (including rheostats
26     8533        -           -        and potentiometers), other than heating
                                        resistors.
27     8534        -           -        Printed circuits.
                                        Switches, sockets, connectors, relays
                                        and accessories thereof for upto 6
28     8536        -           -
                                        amps at voltage not exceeding 250
                                        volts, electronic fuses.
                                        Parts suitable for use        solely or
29     8538        -           -
                                        principally  with  the        apparatus
                  Sub
Sr.   Heading             Tariff Item
                Heading                               Description
No.     No.                  No.
                  No.
                                        mentioned in entry at serial No. 28 of
                                        this Schedule.
                                        Data or graphic display tubes, other
30     8540        -           -        than TV picture tubes and parts
                                        thereof.
31     8541                             Diodes     transistors    and     similar
                                        semiconductor devices; photo sensitive
                                        semiconductor       devices,   including
                   -           -        photovoltaic cells whether or not
                                        assembled in modules or made-up into
                                        panels; light emitting diodes; mounted
                                        piezo-electric crystals.
                                        Diodes, other than photosensitive or
                   -      8541 10 00
                                        light emitting diodes.
                                     Transistors, other than photosensitive
                   -      8541 21 00 transistors, with a dissipation rate of
                                     less than 1W.
                   -      8541 29 00 Other transistors.
                                        Thyristors, diacs and triacs, other than
                8541 30        -
                                        photosensitive devices.
                                        Photosensitive semi-conductor devices,
                                        including photovoltaic cells whether or
                                        not assembled in modules or made up
                8541 40        -        into panels; light emitting diodes;
                                        including solar cells whether or not
                                        assembled in modules or panes,
                                        electro-luminescent.
                   -      8541 50 00 Other semi-conductors devices.
                   -      8541 60 00 Mounted piezo-electric crystals.
                                        Parts of goods covered by heading
                   -      8541 90 00
                                        8541.
32     8542                             Electronic integrated circuits and micro
                   -           -
                                        assemblies.
                                        Cards incorporating an electronic
                   -           -        integrated circuit (―smart‖ cards),
                                        including SIM cards, memory cards.
                   -           -        Digital Monolithic integrated circuits.
                                        Other monolithic integrated circuits
                                        including cards incorporating only a
                   -           -
                                        single electronic integrated circuit with
                                        optical strip.
                   -           -        Hybrid integrated circuits.
                   -           -        Electronic micro assemblies.
                                        Parts of goods covered by heading
                   -           -
                                        8542.
33       -      8543 20        -        Signal generators.
                             Sub
 Sr.       Heading                     Tariff Item
                           Heading                                 Description
 No.         No.                          No.
                             No.
     34          -             -       8543 90 00 Parts of signal generators.
                                                      Optical fibre cables, Networking cables
                                                      such as Flat cables, CAT 3 cables,
     35      8544              -             -
                                                      CAT 5 cables, CAT 6 cables,
                                                      unshielded twisted pair (UTP) cables.
                                                      Optical fibres and optical fibre bundles
     36      9001              -             -
                                                      and cables.
                                                      Liquid crystal devices (excluding LCD
     37      9013              -             -
                                                      television set) and parts thereof.
                                                      Cathode ray oscilloscopes, spectrum
                                                      analysers, cross talk meters, gain
     38      9030              -             -        measuring instruments, distortion factor
                                                      meters, psophometers, network and
                                                      logic analysers and signal analysers.
     39      9612              -       9612 10 10 Computer printer ribbon.


Explanation :           For the removal of doubt, it is clarified that colour television of any description is not
                        covered under any of the entry mentioned above.

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

                                           M. A. Bhatt
                              Additional Secretary of Government

                                                       NOTIFICATION
                                                  FINANCE DEPARTMENT
                                                 Sachivalaya, Gandhinagar.
                                                 Dated the 1st August, 2009.
       No. (GHN-22) VAR-2009(22)/TH :- 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 (Second Amendment) Rules, 2009.
          In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as ―the said rules‖), in rule 19,
          after sub-rule (8), the following sub-rule shall be added, namely:-
          ―(9)       If a dealer fails to furnish any return in accordance with the provisions of section 29 by the
                     prescribed date, he shall be liable to pay a penalty for the period of the continuance of the
                     default as under,-
                     (a)    rupees one hundred for first seven days of delay from the prescribed date,
                     (b)    rupees one hundred and rupees one hundred per day of delay thereafter up to thirty
                            days from the prescribed date,
                     (c)    rupees three thousand per month or part thereof of delay after first thirty days from the
                            prescribed date subject to a maximum of rupees ten thousands;
                     Provided that such penalty shall not exceed rupees one thousand per return in case
                     of a registered dealer to whom permission to pay lump sum tax has been granted
                     under section 14.
                     Provided further that such penalty shall not exceed rupees two thousand per return
                     in case of a registered dealer required to furnish quarterly return,-
                    (i)    in accordance with the provisions of sub-rule (3A) provided his total amount of
                           tax payable for all places of business has not exceeded rupees sixty thousand
                           in the previous year or in the current year, or
                    (ii)   in accordance with the provisions of sub-rule (3B).‖.
(2)    In the said rules, in rule 20, in sub-rule (1), for the second proviso, the following proviso shall be
       substituted, namely:-
       “Provided further that the registered dealer required to submit the audit report in accordance with
       the provisions of sub-rule (2) of rule 44 shall furnish the annual return within nine months from the
       end of the year to which the annual return relates.‖.

              By order and in the name of the Governor of Gujarat,
                                   M. A. Bhatt
                       Additional Secretary of Government

                                              NOTIFICATION
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                    Dated the 15th September, 2009.
     No. (GHN-26) VAT-2009-S.5(2) (28)-TH :- 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
                                                                                                          st
the Government Notification, Finance Department No. (GHN-35) VAT-2006-S.5(2) (1)-TH, dated the 31
March, 2006 as follows, namely :-
      In the SCHEDULE appended to the said notification, for the entry at serial No.2, the following shall
be substituted, namely:-
 Entry No. Class of Sales or Purchases             Exemption         Restriction and
                                                  whether whole     conditions if any.
                                                  or part of tax.
      1.    2.                                          3.                  4.
      ―2    Sugar of all types covered by         Whole of tax.       ……………..‖
            entry 73 of Schedule-II of the Act.



              By order and in the name of the Governor of Gujarat,
                                   M. A. Bhatt
                       Additional Secretary of Government

                                                  ORDER
                                        FINANCE DEPARTMENT
                                       Sachivalaya, Gandhinagar.
                                    Dated the 25th September, 2009.
     No.(GN-27)CST-2009-S.9(2)(126)-TH:- WHEREAS the Government of Gujarat considers it
necessary so to do in the public interest;
      NOW, THEREFORE, in exercise of the powers conferred by sub-section (2) of section 9 of the
Central Sales Tax Act, 1956 (LXXIV of 1956) read with the sub-section (1) of section 41 of the Gujarat
Value Added Tax act, 2003, the Government of Gujarat hereby remits the whole of tax payable under
section 6 by a certified manufacturer on the sales of specified goods subject to the following conditions,
namely:-
1.    The remission shall be granted with effect from the 1st April,2006,-
      (a)   for the period specified in eligibility certificate issued by the Khadi and Village Industries
            Commission or the Gujarat Rajya Khadi and Gramodhyog Board (hereinafter referred to as ―the
            appropriate authority‖),or
      (d)   upto the period, the quantity of sales (including the sales made under the Gujarat Value Added
            Tax act, 2003) of specified goods does not exceed the quantity approved by the appropriate
            authority as per the eligibility certificate, or whichever period is shorter.
2.    The certified manufacturer shall manufacture the specified goods in his manufacturing unit situated
      in the State.
3.    If the certified manufacturer contravenes any of the conditions of this Order or any of the provisions
      of the Act or the rules made in this behalf, the certificate issued to him by the Commissioner shall be
      liable to be cancelled and on such cancellation, the benefit granted under this Order shall cease to
      have effect from the date of such contravention.
Explanation.- For the purpose of this Order,-
(1)   The expression ‗certified manufacturer‘ means the dealer who has been granted a certificate of
      entitlement by the Commissioner, issued under the Government Notification, Finance Department
      No (GHN- 8) VAT-2009-S.40 (1) (5)-TH, dated the 27th February, 2009 issued under the Gujarat
      Value Added Tax act, 2003.
(2)   The expression ‗specified goods‘ means the products of ‗village industry‘ or ‗Khadi‘ as defined in the
      Khadi and Village industries Commission Act, 1956, for which the eligibility certificate has been
      granted by the appropriate authority.
      By order and in the name of the Governor of Gujarat.
                                      Sd/-
                                 R. H. Pathak
                         Under Secretary to Government.

                                            NOTIFICATION
                                       FINANCE DEPARTMENT
                                      Sachivalaya, Gandhinagar.
                                   Dated the 13th November, 2009.
       No. (GHN-32) VAR-2009(23)/ Th - 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 (Third Amendment) Rules, 2009.
2.     In the Gujarat Value Added Tax Rules, 2006, in rule 4,-
      (1)    in sub-rule (1), for clause (f), the following clause shall be substituted, namely:-
             ―has served or has been serving in the Commercial Tax Department in a post not lower than
             that of a Joint Commissioner,
             Provided that he has served in a post of Deputy Commissioner or a higher post for not less
             than five years or‖,

              By order and in the name of the Governor of Gujarat,
                                   M. A. Bhatt
                       Additional Secretary of Government

                                                  NOTIFICATION
                                            FINANCE DEPARTMENT
                                           Sachivalaya, Gandhinagar.
                                        Dated the 24th December, 2009.
       No. (GHN-36) VAR-2009(24) / Th: - WHEREAS the Government of Gujarat is satisfied that
circumstances exist which render it necessary to take immediate action to make the 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 (Fourth Amendment) Rules, 2009.
2.     In the Gujarat Value Added Tax Rules, 2006, (hereinafter referred to as ―the said rules‖), in rule 19,
       after sub-rule (3B), the following sub-rule shall be inserted, namely:-
       ―(3BB) Every registered dealer claiming the credit for the amount deducted as tax in accordance
              with the provisions of section 59B shall also file a statement in Form-216A alongwith the
              return within thirty days from the end of the tax period to which such return relates.‖
3.     In the said rules, in rule 65,-
       (1)    for sub-rule (1), the following sub-rule shall be substituted, namely:-
              ―(1) Any person deducting the amount as tax in accordance with the provisions of section
                     59B, shall pay such amount within a period of twenty-two days immediately
                     succeeding the month during which the deduction was made, in Form 207, into a
                     Government treasury‖.
       (2)    for sub-rules(4) and (5), the following sub-rules shall be substituted, namely:-
              ―(4) (i)       A person deducting the amount as tax shall issue a certificate under sub-
                             section (8) of section 59B in Form 703;
                      (ii)   A person deducting the amount as tax shall issue serially and mechanically
                             numbered Form 703 in duplicate. The copy marked ‗original‘ shall be delivered
                             to the contractor, or as the case may be, sub-contractor and the copy marked
                             ‗duplicate‘ shall be retained by such person;
                      (iii)  A person deducting the amount as tax shall maintain for each year separate
                             account in Form-705, showing the amount of tax deducted, certificate of tax
                             deduction issued, and the particulars of remittances made to the Government
                             treasury.
              (5)    Any person deducting the amount as tax in accordance with the provisions of section
                     59B, shall furnish a quarterly declaration in Form-704 within thirty days from the end of
                     the quarter ending on 30th June, 30th September, 31st December and 31st March on
                     the website of the department‖.
4.     In the said rules, after rule 65, the following new rule shall be inserted, namely:-
       ―65A. Registration and Cancellation of Tax Deduction Account Number.
             (1)     Every person responsible for making deduction of tax under clause (a) or (b) of sub-
                     section (3) of section 59B shall apply on the website of the department for allotment of
                     Tax Deduction Account Number in Form-706 within thirty days-
                     (a)     from the date of commencement of this rule, if he was so liable on such date,
                             and
                     (b)     from the date of entering into any agreement relating to the execution of works
                             contract if he is likely to be liable for such deduction after the date of
                             commencement of this rule.
             (2)     A copy of such online application shall be submitted separately to the Commissioner
                     within seven days from the date of applying on the website of the department
                     alongwith the following documents in case of a person other than a registered dealer
                     under the Act or an officer of the State Government or Central Government or Local
                     Self Government Body,-
                     (a)    document regarding proof of place of business;
                     (b)    proof of domicile;
                     (c)    the name, designation and specimen signature of the person/s authorised to
                            sign any forms prescribed or appended to any notification, and
                     (d)    such other documents as may be specified in this behalf by the Commissioner
                            by way of public circular.
                     Provided that in case a registered dealer under the Act or an Officer of the State
                     Government or Central Government or Local Self Government Body, the documents
                     as may be specified in this behalf by the Commissioner by way of public circular shall
                     be submitted alongwith the application.
             (3)     The Commissioner shall issue a certificate of Tax Deduction Account Number in Form-
                     707 if the application is found in order.
             (4)     Any person who ceases to be responsible for making deduction of tax under clause (a)
                     or (b) of sub-section (3) of section 59B and elects not to have Tax Deduction Account
                     Number shall apply on the website of the department for cancellation of the Tax
                     Deduction Account Number, in Form-708.
             (5)     The Commissioner may cancel the Tax Deduction Account Number with effect from
                     such date as he deems fit either on application for cancellation of Tax Deduction
                     Account Number made by the person or on his own motion, after giving an opportunity
                     of being heard.
5.    In the said rules, after Form 216, the following new forms shall be inserted, namely:-
                                                  “Form 216A
                                        (See sub-rule (3BB) of rule 19)
Statement for claiming the credit for the amount deducted as tax in accordance with the provisions of
section 59B of the Act
Registration Certificate No. : ………………………………………….
Period from …………………. to ……………….
Name of the dealer ………………………………………………………….
Address ………………………………………………………………………
Sr.       TDS          Date     Details of    Name of      TDN    Specified Amount
No.    certificate               works          the                sales     of tax
      (Form- 703)               contract     Contractee             price deducted
          No.                                                                  at
                                                                            source.
1.
2.
3
...
                                                    Total
* A separate sheet is to be attached for more details.
I solemnly declare that the above statements are true to the best of my knowledge and belief.
Place:                                              Signature

Date:                                                (Authorized person)‖
6.      In the said rules, for the Form 703, and Form 704, the following Forms shall be substituted,
        namely:-
                                                               “FORM 703
                                                      (See sub-rule (4) of rule 65)
Certificate under sub-section (8) of section 59B in respect of deduction at source under sub-section (3) of
section 59B of the Gujarat Value Added Tax Act, 2003.
Tax Deduction Account Number :
1. Name of the person deducting the amount :
2. Address :
3. Name of the contractor or sub-contractor :
4. Address :
5. Registration No
6. Name and date of agreement of works contract :
7. Total value of the works contract :
8. Amount                        paid                   to          the           contractor/sub-contractor on
      date ........................ Rs.. .....................
9. Amount deducted: Rs. :
10. Amount paid into the treasury: Rs.
11. Chalan No.............................dated ..............................
I solemnly declare that above statements are true to the best of my knowledge and belief.
Place:                                                            Signature

Date:                                                (Authorized person)‖
                                                            FORM 704
                                              (See sub-rule (5) of rule 65)
Declaration under section 59A and 59B by any person responsible for paying specified sale price to a
contractor for carrying out any works in pursuance of a specified works contract, and deducting tax on
specified sales.
Tax Deduction Account Number :
Period of declaration from ................................ to ...................................
1. Name :
2. Address :
3.
Sr.       TDS        Date     Details of   Name of Registration Specified Amount
No.    certificate             works         the    No.(TIN)     sales     of tax
      (Form- 703)             contract     Contract               price   deducted
          No.                                ee                   price at source.
                                                                  paid
1.
2.
3
4. Amount paid :
       Chalan No               Date of payment.            Bank/treasury in                Amount in Rs.
                                                          which amount paid.




I.......................................................of M/s................................................... do, solemnly declare that, the
above statement, (i) is based on the books of account maintained correctly, completely and regularly by
me/the said firm;
(2) is true and corrected to the best of my knowledge and belief.
(3) is supported by evidences attached herewith.
Place:                                                                       Signature

Date:                                                                (Authorized person)‖
6.     In the said rules, after Form 704, the following forms shall be inserted, namely:-
                                                   “FORM-705
                                          [See sub-rule (4) of Rule 65]
               Register to be maintained by the person responsible for deduction of tax at source
                                                      PART A
Sr.         TDS      Date of Name of the Registrati                         Bill       Date of         Amount         Amount of tax
No.      certificate issue of    person to on No. of                        No.       payment           paid           deducted
        (Form- 703) certificate    whom         such
            No.                 certificate is person
                                  issued
1.
2.
3
...
                                                                  PART B
Details of remittance of tax deducted
Sr. No. No. of chalan                  Date of chalan          Name and address Amount in Rs.
                                                                 of Bank/Govt.
                                                                    Treasury




....

                                          FORM 706
                                 (See sub-rule (1) of rule 65A)
APPLICATION FOR ALLOTMENT OF TAX DEDUCTION ACCOUNT NUMBER UNDER SUBSECTION
            (4A) OF SECTION 59B OF THE GUJARAT VALUE ADDED TAX ACT, 2003
A. For a person registered under the Gujarat Value Added Tax Act
1      Registration No
02     Name :
B.     For a person other than registered under the Gujarat Value Added Tax Act
01     Name :
02     Address :

03 Name            of           the            owner        of      the     business/person         carrying
    out                      the                     activities              of                organization
    Shri/Smt/Kum. :
04 Designation :
C. For the Department of State Government or Central Government or Local Self Government
    Body
01 Name of the Department :
02 Name       of    the      person        authorised    to     act on  behalf  of   the   Department       :
    Shri/Smt/Kum. ;
03 Designation :
04 Address :
05 Jurisdiction :
    The following additional information is required to be furnished by the person referred to in A, B, or C
above.
01. Income Tax Permanent Account Number (PAN) :
02 Mobile No--------------------------------
03 E-mail id ---------------------------------
10 Bank Account Details:
Sr. No. Bank Name               Branch Address     Bank Account Type of Account
                                 And its code        Number




....
                                Declaration
I ………………………………….. hereby declare that the above particulars given are true and complete.
Place:                              Name of the applicant:

Date:                                               Status:
                                              FORM-707
                                     [See sub-rule (3) of Rule 65]
                     Tax Deduction Account Number (TDN) under sub-section (4A)
                       of section 59B of the Gujarat Value Added Tax Act, 2003
1.     Person registered under the Gujarat Value Added Tax Act
2.     person other than registered under the Gujarat Value Added Tax Act
3.     Department of State Government or Central Government or Local Self Government Body
1       Full Name of Person
        responsible      for
        deduction of tax
2       Address
3       Tax Deduction Account
        Number Allotted
Signature and Seal of the Prescribed
Authority
Name:
Designation:
Place:
Date:

                                                FORM 708
                                      (See sub- rule (4) of rule 65A)
           APPLICATION FOR CANCELLATION OF TAX DEDUCTION ACCOUNT NUMBER
Tax Deduction Account Number :
I ……………………………………… on …………… behalf ……………. of ………………………………..
(Here state the name of registered dealer/Organization/Department) submit the application for the
cancellation of the Certificate of Tax Deduction Account Number issued on ………………… as we have
ceased to be responsible for making deduction of tax under sub-section (3) of section 59B of the Act.
Place:                                             Signature

Date:                                              (Authorized person)


               By order and in the name of the Governor of Gujarat,
                                    M. A. Bhatt
                       Additional Secretary of Government

				
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