NOTIFICATIONS UNDER THE GUJARAT Value Added Tax 

Notification No: (GHN-73)VAT-2006-S.5(2)(9)-TH   Date: 6th June, 2006
Effective From: 06/06/2006    

Gist: Amendment to Notification - Exempt Goods - Notification, Finance Department No. (GHN-35) VAT-2006/S.5(2) (1)TH dated 31/03/2006 - Section 5(2)(a) - Gujarat Value Added Tax Act, 2003 - The list of Exempt Goods notified under the Notification No. (GHN-35) VAT-2006/S.5(2) (1)TH dated  31/03/2006 amended to add entries to the Schedule appended to the notification, notified.

In exercise of the powers conferred 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 Gujarat hereby 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, after the entry at serial No. 45, the following entries shall be added, namely :-

Entry No.

Class of Sales or Purchases.

Exemption whether whole or part of tax.

Restriction and conditions if any

1

2

3

4

46

 

 

 

 

 

Sales of used or second-hand motor car.

 

To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of rupees two thousand per motor car.

(1) The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat. 

(2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such motor car.

47 Purchases of  used or second-hand motor car. Whole of tax payable under sub-section (1) of section 9 of the Act. The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.

48

Sales of used gunny  bags. Whole of tax

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

M. A. Bhatt,

Additional Secretary to Government.