Amendment status not verified — confirm the current text below against the official source.
Entry 42A was inserted, ibid., s.44(11). Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Rate of tax 1 2 3 43 Iron and steel, that is to say – (i) pig iron and cast iron including ingot, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap, (ii) Steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes), (iii) Skelp bars, tin bars, sheet bars, hoe bars and sleeper bars, (iv)Steel bars (rounds, rods, squares, flats octagons and hexagons, plan and ribbed or twisted, in coil form as well as straight lengths), (v)Steel structurals, (angles, joints, channels, tees, sheet pilting sections, Z sections or any other rolled sections. (vi)Sheets, hoops, strips, and skelp, both black and galvanised, hot and cold rolled, plain or corrugated in all qualities in straight lengths and in coil form as rolled and in rivetted conditions, (vii)Plates both plain and chequerred in all qualities, (viii)Discs, rings, forgings and steel-castings, (ix)Tool, alloy and special steel of any of the above categories, (x)Steel melting scrap in all forms including steel skull, turnings and borings, (xi)Steel tubes, both welded and seamless of all diameters and lengths, including tube fittings, (xii)Tin-plates both hot dipped and electrolytic and tin free plates, (xiii)Fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates crossing sleeper and pressed steel, (xiv) Sleepers rail-heavy and light crane rails, (xv) Wheels, tyres, axles and wheel seats, (xvi) Wire rods and wire-rolled, drawn, galvanised, aluminised, tinned or coated such as by copper, (xvii) Defective, rejects, cuttings or end pieces of any of the above categories. Four paise in the rupee 44 Iron powder. Four paise in the rupee 191[45 IT products as may be specified by the State Government by notification in the Official Gazette. Four paise in the rupee] 192[45 A (1) Jari thread and embroidery materials of gold, silver and gilded metal including badla,kasab,champa,gota and fulthappa (2)Jari materials that is to say badla, kasab,champa,gota and fulthappa not containing gold or silver metal Four paise in the rupee] 46 Jute that is to say the fibre extracted from plants belonging to the species corchorous Capsularies and corchorous olitorous and the fibre known as mesta or bimli extracted from plants or the species hibiscus cannapinus and hibiscus sadarifavar altissima (and the fibre known as sunn, sunn-hemp extracted from plants of the species Crotalaria juncea) whether baled or otherwise. Four paise in the rupee 193[46 A Kerosene sold through the public distribution system Four paise in the rupees 46B Kerosene Twenty-five paise in the rupee 47 194[* * * * *]