Amendment status not verified — confirm the current text below against the official source.
Entry 9A was inserted ibid., s.43(4). Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Conditions and exceptions subject to which exemption is granted. 1 2 3 11 Cattle feed including fodder, grass, hay and straw and concentrates (excluding cottonseeds, oilcakes and de-oiled cakes). - 12 (i) Cereals and pulses. (ii) Flour of cereals and pulses except Maize flour. (iii) Wheat flour, Rava, Suzi or maida made from wheat. 163[* * * *] 13 Charkha and other implements and spare parts thereof meant for use in the production of handspun yarn, as may be specified by the State Government by notification in the Official Gazette. - 164[14 * * * * * *]. 15 Chillies, tamarind and turmeric whole or in powder form. Except when sold in sealed package under a brand. 16 Coconut in shell (other than kopra). - 17 Condoms, loops and contraceptive devices. - 18 Deshi Nalia. - 165[19 * * * * *] - 20 Eggs. - 21 Electrical energy. - 166[21 A Fabrics of all types on which additional excise duty is levied and collected in lieu of sales tax under the Additional Duties of Excise Goods of Special (Importance) Act, 1957.] 22 Farsan and eatables (other than sweetmeats) as the State Government may by notification in the Official Gazette, specify for the purpose of this entry. Except when sold in sealed containers under a brand. 23 (i) Firewood and Charcoal. 167[* * * * *] - 24 Fish, Sea food, and other aquatic products. Except when sold in sealed containers under a brand. 25 Fishing nets. - 26 (i)Fresh flowers (excluding artificial flowers). (ii)Veni, gajra, garlands and such other articles prepared from fresh flowers (excluding those of artificial flowers). - 27 Flower, fruit and vegetable seed, seeds of lucerne grass (Rajka) and of sann hemp, bulbs, tubers and plants other than orchids. - 28 Fresh fruits, fresh vegetables, edible tubers and garlic. -