Bare ActsThe Gujarat Value Added Tax Act, 2003.

Section 1957

Gujarat Value Added Tax Act, 2003

Amendment status not verified — confirm the current text below against the official source.

Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Rate of tax 1 2 3 177[6A Biscuites (unbranded) Four paise in the rupee] 7 Bolts, 178[nuts, screws and fastners] Four paise in the rupee 8 Bone meal. Four paise in the rupee 9 179[* * *] 10 (i) Bricks of all kinds including fly ash bricks, refractory bricks. (ii) Roofing tiles known as Manglori Nalia. Four paise in the rupee 11 Buckets, drums, trunks, Ghamela and Tagara made of GP sheets or CR Sheets. Four paise in the rupee 12 180[* * *] 13 (i) Bullion and specie, gold, silver, and other precious metals. (ii) Articles or jewellery made of gold or silver or both or of other precious metals (studded or not studded with precious stones or pearls whether real, artificial or cultured). (iii) Precious stones, semi-precious stones and pearls of all types. One paise in the rupee 14 Candle made of wax. Four paise in the rupee 15 181[* * * * * *] 16 Castings or Cast Iron casting. Four paise in the rupee 17 Caustic soda and silicate of soda. Four paise in the rupee 182[ 18 183[* * * *] Four paise in the rupee] 19 Chemical fertilizers of all types. Four paise in the rupee 20 (i) Coal including coke in all its forms but excluding charcoal. (ii) Fly ash of coal. (iii) Coal gas. Four paise in the rupee 21 Coir and coir products excluding coir mattresses Four paise in the rupee 22 Coffee beans and seeds, cocoa pods, and Chicory tubers or chicory roots whether cut or dried or processed. Four paise in the rupee 23 Communications equipment such as, Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) etc. Four paise in the rupee 24 (i) Cotton, that is to say, all kinds of cotton (indigenous or imported), in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise. (ii) Cotton waste. Four paise in the rupee 25 Country liquors that is all liquors other than foreign liquors manufacture in India and foreign liquors that is potable foreign liquors brought into or manufactured in India including spirit, wines and fermented liquors. Sixty paise in the rupee

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