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Gujarat_Value_Added_Tax_Act_2003

Section / Rule Number Content


Section 3 Incidence of tax
Section 4 Certain sales and purchases not liable to tax
Section 5 Exemptions
Section 6 Taxes payable by a dealer
Section 7 Leavy of tax on turnover of sales and rates of tax
Section 7A "Power to assign HSN code to goods
Section 8 Adjustmen ts in tax
Section 9 Levy of purchase tax
Section 10 Rate of tax on packing materials
Section 11 Tax credit
Section 12 Tax credit for stock on 31st March, 2003
Section 13 Net amount of Value Added Tax
Section 14 Option for payment of lumpsum tax in lieu of tax on sales
Section 14A Composition of tax on works contract
Section 15 Burden of proof