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.