Notification No: G.O.Ms.No. (GHN - 18) VAT-2006/SCH-II(55)(3) Date: 29th March, 2006
Effective From: 01/04/2006    

Gist: Schedule Entries - Packing Materials - Entry 55 - Schedule II - Gujarat Value Added Tax Act, 2003 - The list Packing Materials under the entry 55 of Schedule II, notified. 

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.


Sr. No. Items
1 Brown Paper
2 Craft paper
3 Butter paper
4 Cellophane paper

Cardboard Boxes and Cartons and Dividers, Partitions, Fitments or Parts thereof.


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
18 Paper Bags of all kinds
19 Paper Labels
20 Pasti
21 Polythene Packing Materials,
22 Plastic Coated Paper
23 Bi axially Oriented-Polypropylene (B.O.P.P.)
24 Aluminum Coated Paper
25 Printed Wrappers of Paper
26 Reels of winding Thread, Wire and Kasab
27 Tetra Pack Materials

Tin Seals that is, a tin seal called Thigdi used for soldering packing materials such as, tins of oil, ghee.

29 Tissue Paper
30 Wooden Boxes (Khokhas)
31 Tin Boxes
32 Wooden Frames
33 Wooden Rolls
34 High Density Poly-Ethylene (H.D.P.E.) woven sacks
35 Polypropylene (PP) sacks

Paper and paperboard, laminated internally with bitumen, tar or asphalt.


Tarred, bituminised or asphalted paper and paperboard; paper and paperboard, coated, impregnated, or covered with plastics (excluding adhesives)


Paper or paperboard labels of all kinds, whether printed or not.

Entry from 29/04/2006 (vide Notification No. (GHN-48) VAT-2006/SCH-II(55)(7)-TH dated 29/04/2006)

39 Box trapping roll.
40 Paper Boards.

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

M. A. Bhatt,

Additional Secretary to Government.