Amendment status not verified — confirm the current text below against the official source.
Entry at serial No. 18 was deleted, by Guj. 12 of 2009, s.6(2). H-678-22 Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Rate of tax 1 2 3 26 Crucibles. Four paise in the rupee 27 Crude oil, that is to say, crude petroleum oil and crude oils obtained from bituminous materials such as the shale, calcareous rock sand, whatever their composition whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes, - (i) Decantation, (ii) de-salting, (iii) dehydration, (iv) stabilisation in order to normalise the vapour pressure, (v) elimination of very light fraction with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure, (vi) the addition of only those hydrocarbons previously recovered by physical methods during the course of the above mentioned processes, (vii) any other minor process (including addition of purpoint depressants or flow improvers) which does not change the essential character of the substance. Four paise in the rupee 28 Drilling rings of all types and spare parts and accessories thereof. Four paise in the rupee 184[28 A 185[(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] 29 Dyes. Four paise in the rupee 30 (i) Edible oils, (ii) Washed cotton seed oils, (iii) Vegetable non-essential oils, (iv) Hydrogenated vegetable oils including vanaspati. Four paise in the rupee 31 Electrodes. Four paise in the rupee 32 Fabrics of all types 186[to which entry 21A in Schedule I does not apply] Four paise in the rupee 187[32 A Ghee. Four paise in the rupee 32B (i) Granules and resins of plastic including HDPE, LDPE, LLDPE, PVC, PP (ii) PVC Stabilizer Four paise in the rupee] 33 Herb, bark, dry plant, dry root, commonly known as jadi booti. Four paise in the rupee