WHEREAS, the Government of Gujarat considers it necessity so to do in the public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (5) of section 11 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-14)VAT-2010-S.11(6)(2)-TH, dated the 29th June, 2010 as follows, namely:-
In the Schedule appended to the said notification, after the entry at serial No. 3, the following entries shall be added, namely;-
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(ii) Aerated and carbonated beverages
(iii) Mobile phone
(iv) Goods to which total rate of tax applies twenty percent or more (including additional tax) excluding cigarette made from tobacco
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(C.J. Mecwan)
Joint Secretary to Government