Gujarat VAT (Amendment) Bill, 2009 (No. 18/2009)

July 27, 2009
1 min read

In the referred Bill, following important amendments are proposed which are likely to come into force w.e.f. 01/08/2009:

  1. Entry No. 9 of Schedule II for Brass Parts & Entry No. 18 of Schedule II for (i) Chemicals of All types & (ii) Solvent are deleted. Hence the said items will fall under residuary entry II/87. Accordingly, on these items tax would be levied @ 12.5% VAT plus 2.5% additional tax.
  2. Entry no. 28A & 45 of Schedule II are substituted as under and therefore certain items may be out from this entry and liable to be taxed at higher rate:
  • In the entry at serial no. 28A, for the sub-entry (i), the following sub-entry shall be substituted, namely:-





(i) Drugs, Medicines and Vaccines including bulk drugs but excluding-

(a) food and dietary supplements including foods for special dietary uses,

(b) Cosmetics and Toilet preparations including Tooth Paste, Tooth Powder, Hair Oil, Face and Body Lotions and Cream & Soaps,

Four paise in the rupee

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