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The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Incidence of tax.
Section 34. Reduction in tax liability.
Section 45. Assessing Authorities.
Section 56. Appellate Authorities.
Section 67. Returns.
Section 78. Assessment.
Section 89. Reassessment.
Section 910. Payment of tax.
Section 1011. Refund of tax.
Section 1112. Exemptions.
Section 1213. Appeal.
Section 1314. Application of sections 4 and 12 of Limitation Act.
Section 1415. Extension of period of limitation in certain cases.
Section 1516. Transfer to defraud revenue void.
Section 1617. Penalty.
Section 1718. Officers and servants to be public servant.
Section 1819. Protection of action taken in good faith.
Section 1920. Power to make rules.
Section 20
the-gujarat-tax-on-entry-of-specified-goods-into-local-areas-act-2001.json
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20 Sections
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Gujarat
{
"id": 16857,
"slug": "the-gujarat-tax-on-entry-of-specified-goods-into-local-areas-act-2001",
"title": "The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001",
"short_title": "The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001",
"act_number": "Gujarat Act No. 22 of 2001",
"act_year": 2001,
"act_type": "STATE",
"location": "Gujarat",
"law_status": "unknown",
"enactment_date": null,
"description": "The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001",
"preamble": "",
"section_label": "Section",
"sections": [
{
"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 0
},
{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(a) \"Appellate Authority\" means an Appellate Authority appointed under section 6;\n[(b) \"Appellate Tribunal\" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat 1 of 2005) and discharging functions of the Appellate Tribunal assigned to it by or under this Act;]\n(c) \"Assessing Authority\" means any officer appointed under section 5;\n(d) \"entry of specified goods into a local area\" with all its grammatical variations and cognate expressions means entry of specified goods into a local area from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein;\n(e) \"importer\" means a person who brings any of the specified goods into a local area from any place outside the State but not being a place outside the territory of the Union of India, for consumption, use or sale therein;\n(f) \"local area\" means-\n(i) a city within the meaning of the Bombay Provincial Municipal Corporations Act, 1949 (Bombay LIX of 1949);\n(ii) a municipal borough, transitional area, small urban area or a notified area within the meaning of the Gujarat Municipalities Act, 1963; (Gujarat 34 of 1964);\n(iii) a village, within the meaning of Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);\n(iv) a cantonment within the meaning of the Cantonment Act, 1924; (II of 1924).\n(g) \"person\" includes any company or association or body of individuals, whether incorporated or not, a society, a club or an institution and also a Hindu Undivided Family, a firm, a local authority, the Central Government or any State Government;\n(h) \"prescribed\" means prescribed by rules;\n(i) \"purchase value\" means the value of the specified goods as ascertained from the original invoice and includes insurance, excise, duties, countervailing duties, sales-tax, transport fee, octroi, freight., charges and all other charges incidentally levied on the purchase of the specified goods and in the case of the specified goods mentioned at serial number 1 of the Schedule also the value of accessories fitted therein;\n(j) \"rules\" means rules made under this Act;\n(k) \"specified goods\" means goods specified in column 2 of the Schedule [and such other goods as the State Government may, by notification in the Official Gazette , specify under sub-section (1A) of section 3] ;\n(l) \"State\" means the State of Gujarat;\n(m) \"tax\" means the tax payable under this Act.\nChapter II\nIncidence and Levy of Tax",
"footnote": "",
"is_definition": true,
"sort_order": 1
},
{
"number": "3",
"title": "3. Incidence of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 2
},
{
"number": "4",
"title": "4. Reduction in tax liability.",
"chapter": null,
"content": "Chapter III\nTax Authorities",
"footnote": "",
"is_definition": false,
"sort_order": 3
},
{
"number": "5",
"title": "5. Assessing Authorities.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 4
},
{
"number": "6",
"title": "6. Appellate Authorities.",
"chapter": null,
"content": "Chapter IV\nReturns, Assessments, Payments, Recovery and Refund of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 5
},
{
"number": "7",
"title": "7. Returns.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 6
},
{
"number": "8",
"title": "8. Assessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Reassessment.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 8
},
{
"number": "10",
"title": "10. Payment of tax.",
"chapter": null,
"content": "(i) tax due where return has been furnished without full payment thereof, or\n(ii) difference in the tax assessed under section 8 or reassessed under section 9 for any period and the sum already paid by the person in respect of such period, and\n(iii) penalty (if any) levied under section 17",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Refund of tax.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Exemptions.",
"chapter": null,
"content": "Chapter V\nAppeal",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Appeal.",
"chapter": null,
"content": "(a) without payment of tax with penalty (if any) or, as the case may be, or the penalty, or\n(b) on proof of payment of such smaller sum as it may consider reasonable, or\n(c) on the appellant furnishing in prescribed manner, security for such amount as the Appellate Authority or as the case may be, the Appellate Tribunal may direct.\n(a) in an appeal against an order of assessment, it may confirm, reduce, enhance or annul the assessment; or it may set side the assessment and refer the case back to the Assessing Authority for making a fresh assessment in accordance with the direction given by it and, after making such further inquiry as may be necessary, the Assessing Authority shall thereupon proceed to make such fresh assessment and determine, where necessary, the amount of tax payable on the basis of such fresh assessment; and\n(b) in any other case, the Assessing Authority or the Appellate Tribunal, as the case may be, may pass such orders on appeal as it deems just and proper.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Application of sections 4 and 12 of Limitation Act.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Extension of period of limitation in certain cases.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Transfer to defraud revenue void.",
"chapter": null,
"content": "Chapter VI\nPenalty",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Penalty.",
"chapter": null,
"content": "[17A. Remission of tax, penalty or interest.\nChapter VII\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Officers and servants to be public servant.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Protection of action taken in good faith.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Power to make rules.",
"chapter": null,
"content": "(a) the duties and powers of officers appointed for the purpose of enforcing the provisions of this Act.\n(b) all matters expressly required or allowed by this Act to be prescribed:\n(c) generally regulating the procedure to be followed arid the forms to be adopted in proceedings under this Act;\n(d) any other matter including levy of fees for which there is no provision or no sufficient provision in this Act and for which provision is, in the opinion of the State Government, necessary for giving effect to the purposes of this Act;\n(e) the procedure for any other matters (including fees) incidental to the disposal of appeal, and the value of court-fee stamp which a memorandum of appeal should bear;\n(f) the person who may appear or attend before any authority in connection with any proceedings under the Act, including, his qualifications, the conditions subject to which the person shall be entitled to appear and attend and the form of authorisation authorising such person to attend.\n[Schedule]\n( See Section 2(K) and Section 3)\n( See Section 2(K) and Section 3)\nSr. No.\nSr. No.\nSpecified goods\nSpecified goods\nMaximum rate of tax\nMaximum rate of tax\n1\n1\n2\n2\n4\n4\n1.\nMotor vehicles including chassis of motor\n\t\t\t\tvehicles and the body which is built on chassis of motor vehicles\nTwenty per cent\n2.\nCement.\nTwenty per cent\n3.\nMarbles or Granite (raw or polished)\nTwenty per cent\n4.\nKota Stones\nTwenty per cent\n5.\nNaphtha\nTwenty per cent\n6.\nLight Diesel Oil\nTwenty per cent\n7.\nHigh Speed Diesel Oil.\nTwenty five per cent\n8.\nYarn of all types except Nylon Yarn, Polyester\n\t\t\t\tViscose Yarn and Cotton Yarn\nTwenty per cent\n9.\nSuch other goods as may be specified by the\n\t\t\t\tState Government by notification in the Official Gazette.\nTwenty per cent\nPart II\nThe Bombay Sales of Motor Spirit Taxation Act, 1958\nThe Bombay Sales of Motor Spirit Taxation Act, 1958\nSr. No.\nSr. No.\nSpecified goods\nSpecified goods\nMaximum rate of tax\nMaximum rate of tax\n1\n1\n2\n2\n3\n3\n4\n4\n7.\nHigh Speed Diesel Oil.\n-\nEighteen per cent, and Additional tax at the\n\t\t\t\t\trate of Twenty percent of the amount of tax.\n(1) Where sales of any of the specified goods at Sr. No. 1 to 6 of the Schedule is, by notification under sub-section (2) of section 49 of the Gujarat Sales Tax Act, 1969 (Gujarat 1 of 1970) exempt from whole or any part of the tax payable under that Act, the maximum rate of tax for such goods shall be reduced by such exemption.\n(2) Where sales of any of the specified goods at Sr. No. 7 of the Schedule is, by notification under section 35 of the Bombay Sales of Motor Spirit Taxation Act, 1958 (Bombay LXVI of 1958), exempt from whole or any part of the tax payable under that Act, the maximum rate of tax for such goods shall be reduced by such exemption.",
"footnote": "",
"is_definition": false,
"sort_order": 19
}
],
"metadata": {
"Act ID": "guj204",
"Act Number": "Gujarat Act No. 22 of 2001",
"Enactment Date": "",
"Act Year": "2001",
"Short Title": "The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001",
"Type": "STATE",
"Location": "Gujarat"
},
"updated_at": "2026-09-29 21:55:19"
}