Amendment status not verified — confirm the current text below against the official source.
Entry at serial No. 42 was deleted, ibid., s.43(13). Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Conditions and exceptions subject to which exemption is granted. 1 2 3 173[50 A Slates and slate pencils and chalk sticks and chalk lumps] -- 51 (i)Stamp papers sold by Government Treasuries or vendors, (ii) Postal items like Envelope, Post card, etc. sold by Government. - 174[51 A Sugar 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. - 51B (i) Threads, twine, string or rope prepared from coir or jute known as Bhindi, Bhindiwan, (ii) Varat and Varatdi. - 51C 175[ * * * * ]] - 52 176[Toxoids] or sera. - 53 Water (other than aerated, mineral, purified water, medicinal, ionic, distilled, battery, de-mineralized water and water sold in sealed container). - 54 (i) Wooden brushes meant for house-hold purposes. (ii) Articles made from wood, that is to say Dhoka, Welan, Bajoth, Patla-Patli and Cradles. (iii) Wooden frames of Drum, Dholak, Tabla, Konga or bonga. SCHEDULE II [See section 7 and section 9 ] GOODS, THE SALES OR PURCHASE OF WHICH IS SUBJECT TO TAX AND THE RATE OF TAX Sr. No. Description of goods. Rate of tax 1 2 3 1 Agricultural implements to which entry 1 in Schedule I does not apply and agricultural machinery. Four paise in the rupee 2 Bamboo, whether whole or split and articles made of Bamboo. Four paise in the rupee 3 Bearings of all types, including ball-bearing, roller bearings, taper bearing and niddle roller bearings and spare parts and components thereof. Four paise in the rupee 4 Beltings. Four paise in the rupee 5 Betel nut and Arecanut powder. Four paise in the rupee 6 Bicycles, tricycles, cycle rickshaws, pedal rickshaws, and cycles combination and accessories and parts thereof. Four paise in the rupee