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 No. |
Class of Sales or Purchases. |
Exemption whether whole or part of tax. |
Restriction and conditions if any. |
|
1 |
2 |
3 |
4 |
|
”63 |
Handmade articles made from Rajula stone. |
whole of tax. |
.............” |
(2) after the entry at serial No.69, the following entries shall be added, namely:-
|
Entry No. |
Class of Sales or Purchases. |
Exemption whether whole or part of tax. |
Restriction and conditions if any. |
|
1 |
2 |
3 |
4 |
|
"70 |
Wood stove. |
whole of tax |
............. |
|
71 |
Parts made of brass but not including hardware items, sanitary ware and bathroom fittings. |
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 to Government.