The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-21) VAT-2008-S.5A (1) (1) -TH, Dated : 1st April, 2008.

In exercise of the powers conferred by the second proviso to section 5A of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby specifies goods mentioned in the Schedule appended hereto, the sale of which shall not be zero rated.

SCHEDULE

Sr. No.	Name of goods
1.	Crude Oil
2.	Lignite
3.	Vehicles of any type and its equipments, accessories or spare-parts.

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