The Gujarat Value Added Tax Act, 2003- Notifications - HISTORY
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NOTIFICATION NO. (GHN-18) VAT-2006/SCH-II-(55)(3)-TH., Dated 29th March, 2006

GUJARAT VALUE ADDED TAX ACT, 2003

In exercise of the powers conferred by entry 55 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 Schedule appended hereto as "packing materials" for the purpose of the said entry 55.

SCHEDULE

Sr. No.	Items
1	Brown Paper
2	Craft paper
3	Butter paper
4	Cellophane paper
5	Cardboard Boxes and Cartons and Dividers, Partitions, Fitments or Parts thereof.
6	Card Board Rolls used for Winding of Ribbons.
7	Cellulose Tapes
8	Collapsible Tubes with or without Caps.
9	Cones made of paper of Straw Board
10	Empty Bottles and Corks
11	Empty Tins
12	Empty Barrels
13	Empty Cylinders of Gas of all types
14	Glass Ampulses
15	Gelatin Capsules
16	Gum Paper Tape
17	Gunny Bags and Hessian
19	Paper Bags of all kinds
20	Paper Labels
21	Pasti
22	Polythene Packing Materials,
23	Plastic Coated Paper
24	Bi axially Oriented-Polypropylene (B.O.P.P.)
25	Aluminum Coated Paper
26	Printed Wrappers of Paper
27	Reels of winding Thread, Wire and Kasab
28	Tetra Pack Materials
29	Tin Seals that is, a tin seal called Thigdi used for soldering packing materials such as, tins of oil, ghee.
30	Tissue Paper
31	Wooden Boxes (Khokhas)
32	Tin Boxes
33	Wooden Frames
34	Wooden Rolls
35	High Density Poly-Ethylene (H.D.P.E.) woven sacks
36	Polypropylene (PP) sacks
37	Paper and paperboard, laminated internally with bitumen, tar or asphalt.
38	Tarred, bituminised or asphalted paper and paperboard; paper and paperboard, coated, impregnated, or covered with plastics (excluding adhesives)
39	Paper or paperboard labels of all kinds, whether printed or not.