The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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Notification No.(GHN-32) VAT-2006/SCH-II/(28A)(4)/TH Dated 31^st March, 2006

In exercise of the powers conferred by sub-entry (ii) of entry 28A of Schedule II to the Gujarat Value Added Tax Act, 2003(Guj.1 of 2005), the Government of Gujarat hereby specifies the items mentioned in the Schedule appended hereto, as "Medical equipments, devices and implants" for the purpose of the said entry 28A.

SCHEDULE

Sr. No.	Description of item	Central Excise
		Heading No.	Sub-heading No.	Tariff Item No.
1	2	3	4	5
1	Contact lenses.	--	--	9001 30 00
2	Spectacle lenses of glass	--	9001 40	--
3	Spectacle lenses of other material.	--	--	9001 50 00
4	Frames and mountings for spectacles and parts thereof.	9003		--
5	Spectacles, Correctives and Protectives.	9004	--	--
6	Instrument and apparatus for measuring blood pressure.	--	--	9018 90 11
7	Acupuncture apparatus.	--	--	9018 90 43
8	Baby incubators	--	--	9018 90 92
9	Orthopedic or fracture appliances other than sub-entry (11), (12) and (13) of entry 3 of Schedule I of the Act.	--	--	9021 10 00
10	Artificial joints other than sub-entry (11), (12) and (13) of entry 3 of Schedule I of the Act.	--	--	9021 31 00
11	Frequency modulated hearing aid system used for hearing by handicapped person in group situation other than hearing aid covered by sub-entry (2) and (3) of entry 3 of Schedule I of the Act.	--	--	9021 40 10
12	Pacemakers for stimulating heart muscles, excluding parts and accessories.	--	--	9021 50 00
13	Parts and accessories of hearing aids.	--	--	9021 90 10
14	Clinical thermometers	--	--	9025 11 10
15	Digital thermometers	--	--	9025 19 10
16	Cardiac Stents	--	--	--
17	Drug Eluting Stents	--	--	--
18	Catheters	--	--	--
19	I.V.Cannulae	--	--	--
20	Bone Cements.	--	--	--
21	Scalp Vein Set.	--	--	--
22	Internal Prosthetic Replacements.	--	--	--
23.	Parts (not specified or included elsewhere in this Schedule) of goods mentioned in this Schedule.	--	--	9033 00 00

Explanation :- For the purposes of this notification,-

(1) The rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time, published by the Customs Co-operation Council, Brussels, apply for the interpretation.

(2) Where any commodities are described against any heading or sub-heading or as the case may be, tariff item, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act,1985, then only those commodities described as aforesaid shall be covered and other commodities though covered by the corresponding description in the Central Excise Tariff shall not be covered under this notification.

Subject to the Explanation (2), for the purpose of any entry contained where the description against any heading or sub-heading or as the case may be, tariff items matches fully with corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said Tariff under that heading or sub-heading or, as the case may be tariff item, shall be covered by the scope of this notification.