The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-35) VAT-2010-S 11 (6) (3)-TH Dated 7th September, 2010

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 (6) of Section 11 of the Gujarat Value added Tax Act, 2003 (Guj 1 of 2005), the Government of Gujarat hereby amends the Government Notification Finace Department No. (GHN-14) VAT-2010-S 11 (6) (2)-TH Dated 29th June, 2010 as follows, namely:-

In the Schedule appended to the said notification, for the entry at serial No. 2 the following entry shall be substituted namely:-

All goods excluding the goods specified in Schedule II of the Act, in entries at serial numbers,-

(i) 13,

(ii) 24,

(iii) 48(i) namely Isabgul, Jira, variali, Methi, Suva, Ajma, Asalia, Kalingda seeds, Khas khas, Dhana, Dhana dal and Pepper,

(iv) 54 and

(v) 76.

To the extent of two percent on the taxable turnover of purchases within the state for which tax credit is admissible

(1) This entry shall come into force with effect from 1st October, 2010

(2) The input Tax credit shall be reduced when;

(i) the goods are sold/resold in the course of inter state trade or commerce, or

(ii) the goods are used as input including raw material in the manufacture of goods which are sold in the course of inter state trade or commerce.

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

Meena Bhatt,

Additional Secretary to Government