Document 123029

01 Apr 2013
t
1:09PM
HP
23250605
LASER JET FAX
p. 1
.....
NOTIFICATION
.FINANCEDEPARTMENT
Sachlvalaya, Gandhlnagar.
Dated the 1- April. 2013.
GUJARAT
VALUE
ADDED
TAX
ACT,
2003.
No. (GHN- 4)VAT-2013-S.5. (2) (37)-TH: - WHEREAS: the Government of
Gujarat considers it necessary so to do in the public interest:
.
NOW, THEREFORE, in exercise of the powers conferre~ by clause (a) of
sub-section (2) of section 5 of the Gujarat Value Added Tax Act. 2003 (Guj. 1 of
2005), the Government of GujC1lrathereby' amends the Government Notification,
Finance Department No. (GHN-35)VAT-2006/(S.5) (2) (1)-TH, dated the 31st
March,2006 as follows, namely:-
.
.
In the Schedule appended to the said notification,'
(1) for the entry at serial No. 40, the' following entry shall be substituted,
namely:.
Entry
No.
1
"40
-'
Class
of
Purchases.
..
.
.
.
or Exetrl1ption
Restriction
whether whole or conditions, If any.
Dart of tax.
. 3
4
"
Whole of tax
.............
.
Sales
'2
Newar made of Plastic
.
and
.'
(2) after the entry' at serial No.93, the following entries shall be added,
namely:-
.
Entry
No.
1
°94
Class
of
Purchases.
Sales
2
Restriction
whether whole or conditions, If any.
p~ut of tax.
4
3.
...............
Whole of tax
. System
or I Exemption
Micro
Irrigation
Equipments, that - is to say,
Drip Irrigation Equipments~
Sprinklers including' Micro
Sprinklers, Porous pipes for
Micro Irrigation and Rain
gun.
95
Pencils of ~lItypes,
Jules.
slide
...
'.
...
foot'l Whole-oftax
rules,"
mathematical i nstrumet:1tS
and its box, school color
box, rubber - erasers and
...
.
pencil-sharpeners.
.. .
,-
'-
and
pr 2013
HP LASERJET
1:09PM
FAX
23250605
p.2
.
\
96
Agarbatti
dust
97
.(I) Sale
of
Whole
(bhusu)
second
hand
(used) two wheeler
(ii)sale of second hand
(used)
medium
and
heavy duty commercial
vehicle
of tax
...
To. the extent to
which the amount
of tax exceeds
one paise in the
rupee subject to
the maximum
of
five
hundred
(1) The
proves
selling dealer
to the satisfaction
of the
Commissioner
thatthe two wheeler and
medium and heavy duty
commercial vehicles are
registeredat the time of
rupees. per two pt:lrchase under the
wheeler and five Central. Motor Vehicle
thousand rupees Rules, .1989 in the State
per. medium
and of Gujarat.
.
heavy.
duty (2) The selling dealer
commercial
.
proves to the satisfaction
of the Commissioner
vehicle
. that
the tax payable
under section 7 of the
paid in
respect of components,
parts or accessories sold
Act has been
in
.
the
course
reconditioning.
of
or
refurbishingof such two
wheeler and medium
and.
heavy
duty
vehicles.
selling.
dealer
commercial
,
98
(i) Purchases
hand
of
se~ond
(used) two wheeler
(ii)Purchases
of
second
(used) medium and
heavy . duty commercial
hand
Whole
of
tax
.payable
under proves to the satisfaction
Commissioner
sub-section (1) of of the
section 9 of .the that the.two.wheelerand
Act.
medium and heavy duty
commercial vehicles are
registered .at" the time of
..
vehicle.
The
.
purchase
Central
. under
the
Motor.. Vehicl~
Rules, 1989 in the State
of Gujarat.",.'
. .
By order and in the name of the Governor of Gujarat.
.
.
'.
.
.(?~
---..
c. J.Mecwan
Deputy
-
...
..
Secretary to Governtnent.
'.1
-.-
...
.:~..i... .
`