The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-10) VAT-2015-S 11 (6) (5)-TH Dated 27th January, 2016

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 (6) of Section 11 of the Gujarat Value added Tax Act, 2003 (Guj 1 of 2005), the Government of Gujarat hereby amends the Government Notification Finace Department No. (GHN-14) VAT-2010-S 11 (6) (2)-TH Dated 29th June, 2010 as follows, namely:-

In the Schedule appended to the said notification, after entry at serial No. 2 the following entry shall be added, namely:-

Entry No	Description of Goods	Non entitlement of tax credit whether whole or partial	Restrictions and conditions if any
1	2	3	4
3	Cigarette made from tobacco	Whole of tax	The Input tax credit shall be reduced when the goods are sold/resold in the course of inter state trade and commerce

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

C. J. Mecwan,

Joint Secretary to Government