Amendment status not verified — confirm the current text below against the official source.
Entries 46A and 46B were inserted, ibid., s.44(13). 194 Entry at serial No. 47 was deleted, ibid., s.44(14). Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Rate of tax 1 2 3 48 (i) Kirana and spices of all varieties and forms, as may be specified by the notification, including Amchur, Ajma (Ajwa), Asalia, Coconut copra, Dry fruits, Isabgul, Kalingada seeds, Khas khas (red poppy seeds), Jira (Cumin seeds), Variali (aniseeds), Methi (fengru seeds), Suva, Dhana, Dhana dal, and Pepper and spices, 195[ii) Processed fruits, processed vegetables including fruit jams, jelly, pickle, fruit squash, paste, fruit drink and fruit juice] 196[(iii)] Following goods, when sold in sealed packages under a brand:- (a)Flours of cereals and pulses in all forms other than wheat flour, (b) Powder of chillies, tamarind of turmeric or powder of any other Masala, (c) Farsan that is to say eatables (other than sweet preparations) (d) Meat, Fish and all Sea food, (e) 6[* * *] Four paise in the rupee 197[48 A Lignite. Twenty paise in the rupee] 49 Linear Alkyl Benzene (L.A.B.). Four paise in the rupee 198[49 A Low Sulphur heavy stock (LSHS). Fifteen paise in the rupee 49B Lubricants. Fifteen paise in the rupee] 50 Milk powder (whole or skimmed). Four paise in the rupee 51 Minerals and Ores. Four paise in the rupee 199[51 A Naphtha Sixteen paise in the rupee] 52 ((i) Non-ferrous metals and alloys, ((ii) Rolled and extrusion products, sheets, rods, bars, slabs, blocks, ingots, circle and scraps (made from non-ferrous metals and alloys). Four paise in the rupee 53 Oil cakes or de-oiled cakes of all types including cottonseed oilcake. Four paise in the rupee 54 (i) Oilseeds of all types, (ii) Peanuts, (iii) Other seeds not specified in Schedule I. Four paise in the rupee 55 Packing materials as may be specified by the Government. Four paise in the rupee