Gujarat VAT Amendments

February 18, 2010
1 min read

Addition / Amendment of Entries in Industrial Input List

Chemicals notified as industrial input items covered in notification attached to entry 42/A- are taxable at 4%+1% Additional Tax. Until now, the list of chemicals covered under entry 42/A have been notified vide the Notifications Nos. GHN-33/2006 dtd. 31-Mar-2006; GHN-46/2006 dtd. 29-Apr-2006 & GHN-17/2006 dtd. 22-May-2007.

In a latest Notification No.GHN-04-VAT-2010-SCH-II (42A)(17)-TH dtd. 15-Feb-2010, Entry Nos. 242 to 273 are inserted in the Industrial Input list given under Entry 42-A of Schedule II of the VAT Act. Now these goods shall be taxable at the rate of 4% +1% Add.Tax with immediate effect. Some other Entries are substituted such as Entry Nos. 5, 58, 62, 75, 83 & 230. The details are as per enclosed Notification.

Addition of Items for Entry Tax

In another Notification No. GHN-03 GEA-2010-(S.3)(4)-TH dtd.15-Feb-2010, following item is added in the list of “Specified Goods

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