The Gujarat Value Added Tax Act, 2003.
gujarat · 2005
- S. 1This Marginal note was substituted for the marginal note "cancellation of registration" by Guj
- S. 2Clause (37) was inserted, by Guj
- S. 3Clause (1A) was inserted, by Guj
- S. 4—
- S. 5—
- S. 5AZero rated sale
- S. 6Clause (13A) was inserted, by Guj
- S. 7—
- S. 7APower to assign HSN Code to goods
- S. 8These figures, letters and words were substituted, for the figures, letters and word "14B or 14C" ibid
- S. 9—
- S. 10—
- S. 11—
- S. 12—
- S. 13—
- S. 14These words and figures were substituted for the word and figures "Schedule-II" by Guj
- S. 14AComposition of tax on works contract
- S. 14BComposition of tax on agricultural produce
- S. 14C—
- S. 14DComposition of tax on sales of eatables by hotels, restaurants, caterers, etc
- S. 15—
- S. 16—
- S. 17—
- S. 18Sub-Section (2) was substituted for original by Guj
- S. 19—
- S. 20—
- S. 21—
- S. 22—
- S. 23—
- S. 24Sub-section (5) and (6) were inserted by Guj
- S. 25These figures letters and word were substituted for the figures, letter and word “51A and 87” by Guj
- S. 26—
- S. 27—
- S. 28—
- S. 29Returns
- S. 30(1)Tax shall be paid in the manner hereinafter provided, and at such intervals as may be prescribed
- S. 31—
- S. 32—
- S. 33—
- S. 34—
- S. 34AAssessment on basis of fair market price
- S. 35—
- S. 36—
- S. 37—
- S. 38These words were substituted, for the words "of the goods" ibid, s
- S. 39—
- S. 40—
- S. 41—
- S. 42—
- S. 43—
- S. 44—
- S. 45—
- S. 46—
- S. 47—
- S. 48Sub- section "8" was renumbered, as clause (a) of that sub-section (8), by Guj
- S. 49—
- S. 50—
- S. 51—
- S. 52—
- S. 53—
- S. 54—
- S. 55—
- S. 56—
- S. 57—
- S. 58—
- S. 59—
- S. 59A—
- S. 59B—
- S. 60—
- S. 61Clause (vii) was deleted, by Guj, 25 of 2006, Part 1, s
- S. 62—
- S. 62AAutomation
- S. 63—
- S. 64—
- S. 65—
- S. 66Section 14A was inserted by Guj
- S. 66AFurnishing of specimen signature
- S. 67Sections 14B and 14C were inserted, by Guj
- S. 68—
- S. 69Section 14D was inserted, by Guj
- S. 70—
- S. 70AFurnishing of information by others
- S. 71—
- S. 72—
- S. 73—
- S. 74—
- S. 75—
- S. 76—
- S. 77—
- S. 78Clause (j) was inserted, ibid
- S. 79Sub-section (5A) was inserted, ibid
- S. 80—
- S. 81—
- S. 82—
- S. 83These words were substituted for the word"Cancelled" ibid
- S. 84—
- S. 85—
- S. 86—
- S. 87—
- S. 88—
- S. 89—
- S. 90—
- S. 91—
- S. 92—
- S. 93—
- S. 94These words, figures and letters were substituted for the words and figures "Section 14" by Guj
- S. 95—
- S. 96—
- S. 97—
- S. 98Clauses (a) and (b) of original Sub-section (2) was renumbered as sub-clauses (i) and (ii) ibid
- S. 99Clause (b) was inserted, ibid
- S. 100—
- S. 101These words were substituted for the words "twice the amount" by Guj
- S. 102Section 34 A was inserted by Guj
- S. 103This word was substituted for the words "a bank" by Guj
- S. 104These words were substituted for the words "to the date of order of assessment" ibid
- S. 105These words were substituted for the words "for the period commencing after thirty days from the date of such order "
- S. 106The proviso and explanations under sub-section (2) were deleted, ibid
- S. 108Chapter VIA was inserted, by Guj
- S. 109These words were substituted for the words "equal to two paise in a rupee" by Guj
- S. 110Sub-sections (4A) and (4B) were inserted by Guj
- S. 111Sub-Section (15) was deleted, by Guj
- S. 112These words were substituted for the words, "shall, at the request of purchaser, provide to him" by Guj
- S. 113These words, figures and letters were substituted for the words and figure "Section 14” by Guj
- S. 114These figures, letters and words were substituted for the figures, letters and word "14 B or 14C" ibid
- S. 115This word was deleted, ibid
- S. 116The word"or" was added, ibid
- S. 117Clause (e) was added, ibid
- S. 118Sub-section (3) was added, by Guj
- S. 119These words were substituted for the words "the purchaser with a credit note within three months" ibid
- S. 120This proviso was substituted for the existing proviso, ibid
- S. 121Section 62 A was inserted, by Guj
- S. 122These words were substituted for the words "dealer exceeds rupees one crore" ibid
- S. 123These words were substituted for the words "within one year" ibid
- S. 124These words were substituted for the words “Six months” by Guj
- S. 125These words were substituted for the words "eight years" by Guj
- S. 126This Proviso was added, ibid
- S. 127Section 66 was renumbered as sub-section (1) by Guj
- S. 128Sub-section (2) was inserted, ibid
- S. 129Section 66A was inserted, ibid
- S. 130Section 67 was substituted for original by Guj
- S. 131Sub-section (4) was renumbered as clause (a) of sub-section (4) by Guj
- S. 132This word was added, by Guj
- S. 134These words were substituted for the words "and vehicles" ibid
- S. 135The words "or vehicles" were deleted, ibid
- S. 136Clause (b) was inserted, ibid
- S. 137The words "or vehicles" were deleted, ibid
- S. 138These words were substituted for the words "Goods, vehicle" ibid
- S. 139Sub-section (7) was added ibid
- S. 140Sub-section (1A) was inserted by Guj
- S. 141Section 70A was inserted by Guj
- S. 142This proviso was substituted for the original by Guj
- S. 143Clause(d) was substituted for original clause (d) and clause (e) was deleted by Guj
- S. 144—
- S. 145These words and figures were substituted for the words and figures "Bombay Court Fees Act, 1959" ibid
- S. 146Section 78 was substituted for the original, ibid
- S. 147These words were substituted were for the words "the Commissioner" by Guj
- S. 149—
- S. 150Clause (ee) was inserted by Guj
- S. 151These words were substituted for the words "one year and with fine of rupees twenty thousand” with proviso there under
- S. 152Sub-section (4) was substituted for the original by Guj
- S. 153These words were substituted for the words "which shall not be less than rupees five hundred" ibid
- S. 154These words were substituted for the words "he thinks fit" by Guj
- S. 155Sub-section (2) and explanation thereunder was deleteds, ibid
- S. 156Sub-Section (2A) was inserted, by Guj
- S. 158These words and figures were substituted for the words and figures "Gujarat Sales tax Act, 1969" by Guj
- S. 159The entry at serial No
- S. 160These words were substituted for the words "Kumkum or Sindur" ibid
- S. 161These words were substituted for the word "bread" ibid
- S. 162Entry 9A was inserted ibid
- S. 163In the entry at serial No
- S. 164Entry 14 was deleted, ibid
- S. 165Entry 19 was deleted, ibid
- S. 166Entry 21A was inserted, ibid
- S. 167Sub-entry (ii) to entry 23 was deleted, by Guj
- S. 168Entry 31A was inserted by Guj
- S. 169Entry 32 was substituted for original, ibid
- S. 170These word were substituted for the words "and Human blood Plasma" ibid
- S. 171Entries 36A and 36B were inserted, ibid
- S. 172Entry at serial No
- S. 173Entry 50A was inserted, ibid
- S. 174Entries 51A, 51B and 51C were inserted, by Guj
- S. 176This word was substituted for the words "Vaccines, Toxids" by Guj
- S. 177Entry 6A was inserted, ibid
- S. 180Entry at serial No
- S. 181Entry at serial No
- S. 182Entry 18 was substituted for original ibid
- S. 183Entry at serial No
- S. 184Entry 28A was inserted, by Guj
- S. 185Sub-entry (i) was substituted for original by Guj
- S. 186These words were Substituted, for the words "which are not liable to Additional Excise Duties" by Guj
- S. 187Entries 32A and 32B were inserted, ibid
- S. 188Entry 34A was inserted, by Guj
- S. 189These words were substituted, for the words "Import Licence" ibid
- S. 190Entry 42A was inserted, ibid
- S. 191Entry at serial No
- S. 192Entry 45A was inserted, by Guj
- S. 193Entries 46A and 46B were inserted, ibid
- S. 195Sub-entry (ii) was inserted, ibid
- S. 196Sub-entry (ii) was renumbered as sub-entry (iii) and item (e) relating to "Processed Vegetables" was deleted, ibid
- S. 197Entry 48A was inserted, ibid
- S. 198Entries 49A and 49B were inserted, ibid
- S. 199Entry 51A was inserted, by Guj
- S. 200These words were added, ibid
- S. 201This word and figure were Substituted for the word and figure "Entry 6" ibid
- S. 202These word were deleted, ibid
- S. 203These words were inserted, ibid
- S. 204Entry 58A was substituted for original by Guj
- S. 205These words were substituted for the word "Spare" by Guj
- S. 206This explanation was added by Guj
- S. 207Entry 65 was Substituted for original ibid
- S. 208Entry 67A was inserted, ibid
- S. 209These words were added, ibid
- S. 210Entries 74A and 74B were inserted ibid
- S. 211Entry 75 was substituted for original ibid
- S. 212Entries 76A, 76B and 76C were inserted, ibid
- S. 213Entry at serial No
- S. 214Entry at serial No
- S. 215This word was Substituted, for the word "Transformer" by Guj
- S. 216These word were added, ibid
- S. 217Entry 82A was inserted, ibid
- S. 218These words and figures were substituted, for the word and figure "Schedule 1" by Guj
- S. 219Schedule III was added, by Guj
- S. 220These words were added bu Guj
- S. 1879Transfer to defraud revenue void
- S. 1940Gujarat Value Added Tax Act, 2003
- S. 1956Gujarat Value Added Tax Act, 2003
- S. 1957Gujarat Value Added Tax Act, 2003
- S. 1958Guj
- S. 1963—
- S. 1970Gujarat Value Added Tax Act, 2003
- S. 2001Gujarat Value Added Tax Act, 2003
- S. 2002Automatio n Gujarat Value Added Tax Act, 2003
- S. 2003Gujarat Value Added Tax Act, 2003