Amendment status not verified — confirm the current text below against the official source.
Entry 65 was Substituted for original ibid., s.44(22). Gujarat Value Added Tax Act, 2003. [2005 : Guj. Sr. No. Description of goods. Rate of tax 1 2 3 208[6 7A Soap (hand made) Four paise in the rupee] 68 Software. Four paise in the rupee 69 Soda ash. Four paise in the rupee 70 (i) Sport goods excluding footwear (ii) Equipment of physical exercise Four paise in the rupee 71 Starches and maize flour and topica flour Four paise in the rupee 72 Steam Four paise in the rupee 73 Sugar 209[of all types of which entry 51A in Schedule I does not apply] Four paise in the rupee 74 Sugarcane Four paise in the rupee 210[7 4A Sweets and sweetmeats Four paise in the rupee 74B Tea in leaf or powder form Four paise in the rupee] 211[7 5 (i) Threads, twines, stings or ropes prepared from any materials or goods or waste thereof other than those specified in entry 51B in Schedule I (ii) Sewing threads.] Four paise in the rupee 76 Timru leaves or Beedi leaves Four paise in the rupee 212[7 6A 213[ * * * * ] 214[Tobacco of all types and tobacco products such as bidi, cigatette, gutkha, pan masala, snuff containing tobacco. “Seventeen and a half paise in the rupee.]. 76B Tools meant for use by carpenters and blacksmith Four paise in the rupee 76C Toys other than electronic toys Four paise in the rupee] 77 (i) Tractors of all types, Power tillers and trailer of tractors- (ii) Tractor-trailors Four paise in the rupee 78 (i)Transformers, switch gears, switch boards and spares parts and accessories thereof. (ii) 215[Transmission] towers and parts thereof. Four paise in the rupee 79 Umbrella of all types 216[and parts and accessories thereof] Four paise in the rupee 80 Utensils of all types Four paise in the rupee 81 Vessels of every description to be used for plying on water Four paise in the rupee