The Gujarat Value Added Tax Act, 2003- Notifications
-

Body Notification No. (GHN-70). VAT-2016-S-11(6)(7)-TH Dated 28th November, 2016

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. 5, the following entries 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
6	Natural Gas	Whole of tax	The input tax credit shall be reduced when sold/resold in the course of interstate trade and commerce or consigned or dispatched for branch transfer or to agent outside the State."

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

(Samir Joshi)

Under Secretary to Government