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 (1) of section 14A 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-88) VAT-2006-S.14A(4)-TH, dated the 17th August, 2006 as follows, namely :-
In the Schedule appended to the said notification,-
(i) in the entry at serial No. 1, for the words and figure "the entry at serial number 2", the words "any of the following entries" shall be substituted;
(ii) after entry at serial No. 2, the following entry shall be added, namely :-
(ii) Works of building construction including Reinforced Cement Concrete and masonary work but excluding air conditioning, firefighting, interior works and electrical works; if its total value exceeds ten per cent, of total value of works contract.
(iii) Works of cross drainage structure and bridges.
(iv) Works of digging and laying of pipelines of all kinds.
(v) Works of dams, check dams, weirs, protection walls, canals and head works.
(vi) Works of excavation and mining.
(vii) Works of construction of jetty, port and break water.
(viii) Works and construction of airport runways and landing strips.
(ix) Works of water storage structures including underground and overhead storage tanks.