THE GUJARAT VALUE ADDED TAX ACT, 2003

{
    "id": 665,
    "slug": "the-gujarat-value-added-tax-act-2003",
    "title": "THE GUJARAT VALUE ADDED TAX ACT, 2003",
    "short_title": "The Gujarat Value Added Tax Act, 2003",
    "act_number": "1",
    "act_year": 2005,
    "act_type": "STATE",
    "location": "Gujarat",
    "law_status": "valid",
    "enactment_date": "2005-03-05",
    "description": "The Gujarat Value Added Tax Act, 2003",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "GUJARAT ACT NO. 1 OF 2005.\n(First published, after having received the assent of the Governor in the \"Gujarat Government Gazette\", on the 5th March, 2005).\nAN ACT\nto consolidate and amend the law relating to the levy of tax on the sale or purchase of goods in the State of Gujarat.\nIt is hereby enacted in the Fifty-fourth Year of the Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "CHAPTER I - PRELIMINARY",
            "chapter": "CHAPTER I",
            "content": "CHAPTER I\nPRELIMINARY",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1. Short title, extent and commencement",
            "chapter": null,
            "content": "1. (1) This Act may be called the Gujarat Value Added Tax Act, 2003.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "(2) It extends to the whole of the State of Gujarat.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "(3) This section shall come into force at once and the remaining provisions of this Act shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2. Definitions",
            "chapter": null,
            "content": "2. In this Act, unless the context otherwise requires,-",
            "footnote": "",
            "is_definition": true,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(1)",
            "chapter": null,
            "content": "(1) \"Appellate Tribunal\" means the Gujarat Value Added Tax Appellate Tribunal constituted under section 19;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(2)",
            "chapter": null,
            "content": "(2) \"appointed day\" means the date on which the remaining provisions of this Act come into force under sub-section (3) of section 1;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(3)",
            "chapter": null,
            "content": "(3) \"business\" includes,-",
            "footnote": "",
            "is_definition": true,
            "sort_order": 80
        },
        {
            "number": "2",
            "title": "Section 2(3)(a)",
            "chapter": null,
            "content": "(a) any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and",
            "footnote": "",
            "is_definition": true,
            "sort_order": 90
        },
        {
            "number": "2",
            "title": "Section 2(3)(b)",
            "chapter": null,
            "content": "(b) any services or any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 100
        },
        {
            "number": "2",
            "title": "Section 2(4)",
            "chapter": null,
            "content": "(4) \"capital goods\" means plant, machinery and equipment used in the process of manufacture of goods or for execution of works contract;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 110
        },
        {
            "number": "2",
            "title": "Section 2(5)",
            "chapter": null,
            "content": "(5) \"Central Act\" means the Central Sales Tax Act, 1956;",
            "footnote": "74 of 1956",
            "is_definition": true,
            "sort_order": 120
        },
        {
            "number": "2",
            "title": "Section 2(6)",
            "chapter": null,
            "content": "(6) \"commission agent\" means a person who bona fide buys or sells, for an agreed commission, any goods on behalf of any principal, whether disclosed or not;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 130
        },
        {
            "number": "2",
            "title": "Section 2(7)",
            "chapter": null,
            "content": "(7) \"Commissioner\" means the Commissioner of Commercial Tax appointed under section 15;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 140
        },
        {
            "number": "2",
            "title": "Section 2(8)",
            "chapter": null,
            "content": "(8) \"to cultivate\" with its grammatical variations and cognate expressions means to carry on any agricultural operation;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 150
        },
        {
            "number": "2",
            "title": "Section 2(9)",
            "chapter": null,
            "content": "(9) \"to cultivate personally\" means to cultivate on one's own account,-\n(a) by one's own labour, or\n(b) by the labour of one's family, or\n(c) by servants on wages payable in cash or kind or by hired labour under one's personal supervision or the personal supervision of any member of one's family;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 160
        },
        {
            "number": "2",
            "title": "Section 2(10)",
            "chapter": null,
            "content": "(10) \"dealer\" means any person who carries on the business of buying, selling or supplying goods in the State, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, and includes-",
            "footnote": "",
            "is_definition": true,
            "sort_order": 170
        },
        {
            "number": "2",
            "title": "Section 2(10)(a)",
            "chapter": null,
            "content": "(a) a factor, a broker, a commission agent, a del credere agent or any other mercantile agent, by whatever name called, who carries on the business of buying, selling or supplying goods on behalf of any principal, whether disclosed or not;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 180
        },
        {
            "number": "2",
            "title": "Section 2(10)(b)",
            "chapter": null,
            "content": "(b) an auctioneer who carries on the business of selling or auctioning goods whether on his own account or on behalf of any principal, whether disclosed or not;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 190
        },
        {
            "number": "2",
            "title": "Section 2(10)(c)",
            "chapter": null,
            "content": "(c) any Government, Central or State, or any local authority, which carries on the business of buying, selling, supplying or distributing goods;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 200
        },
        {
            "number": "2",
            "title": "Section 2(10)(d)",
            "chapter": null,
            "content": "(d) any society, club or association, whether incorporated or not, which buys goods from or sells or supplies goods to its members or any other person;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 210
        },
        {
            "number": "2",
            "title": "Section 2(10)(e)",
            "chapter": null,
            "content": "(e) any person who transfers, otherwise than in pursuance of a contract, property in any goods for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 220
        },
        {
            "number": "2",
            "title": "Section 2(10)(f)",
            "chapter": null,
            "content": "(f) any person who transfers property in goods (whether as goods or in some other form) involved in the execution of a works contract;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 230
        },
        {
            "number": "2",
            "title": "Section 2(10)(g)",
            "chapter": null,
            "content": "(g) any person who delivers goods on hire-purchase or any system of payment by instalments;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 240
        },
        {
            "number": "2",
            "title": "Section 2(10)(h)",
            "chapter": null,
            "content": "(h) any person who transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 250
        },
        {
            "number": "2",
            "title": "Section 2(10)(i)",
            "chapter": null,
            "content": "(i) any person who supplies, by way of or as part of any service or in any other manner whatsoever, goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 260
        },
        {
            "number": "2",
            "title": "Section 2(10)(j)",
            "chapter": null,
            "content": "(j) a liquidator, receiver or manager appointed by any court or otherwise, who sells or disposes of any goods of a dealer, in liquidation or otherwise;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 270
        },
        {
            "number": "2",
            "title": "Explanation to Section 2(10)",
            "chapter": null,
            "content": "Explanation.- Every person who acts as an agent of a dealer residing outside the State and buys, sells or supplies goods or executes works contract or delivers goods on hire-purchase or transfers the right to use any goods on behalf of such dealer shall be deemed to be a dealer for the purpose of this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 280
        },
        {
            "number": "2",
            "title": "Section 2(11)",
            "chapter": null,
            "content": "(11) \"declared goods\" means declared goods as defined in the Central Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 290
        },
        {
            "number": "2",
            "title": "Section 2(12)",
            "chapter": null,
            "content": "(12) \"earlier law\" means the Gujarat Sales Tax Act, 1969;",
            "footnote": "Guj. 1 of 1970",
            "is_definition": true,
            "sort_order": 300
        },
        {
            "number": "2",
            "title": "Section 2(13)",
            "chapter": null,
            "content": "(13) \"goods\" means all kinds of movable property (other than newspapers, actionable claims, electricity, stocks, shares and securities) and includes all materials, articles and commodities (including capital goods) and any property consumed or used in the process of manufacture of goods or execution of works contract and also includes livestock, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 310
        },
        {
            "number": "2",
            "title": "Section 2(14)",
            "chapter": null,
            "content": "(14) \"manufacture\" with all its grammatical variations and cognate expressions, includes any process or manner of producing, making, extracting, altering, ornamenting, finishing, repairing, processing, treating or otherwise working or treating any goods, but does not include such manufactures or manufacturing processes as may be prescribed;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 320
        },
        {
            "number": "2",
            "title": "Section 2(15)",
            "chapter": null,
            "content": "(15) \"place of business\" means any place where a dealer carries on his business and includes -\n(a) a warehouse, godown or other place where a dealer stores his goods,\n(b) a place where a dealer keeps his books of accounts,\n(c) any place where a dealer executes a works contract, and\n(d) in any case where a dealer carries on business through an agent, by whatever name called, the place of business of such agent;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 330
        },
        {
            "number": "2",
            "title": "Section 2(16)",
            "chapter": null,
            "content": "(16) \"prescribed\" means prescribed by rules made under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 340
        },
        {
            "number": "2",
            "title": "Section 2(17)",
            "chapter": null,
            "content": "(17) \"purchase\" with all its grammatical variations and cognate expressions, means buying of goods for cash or deferred payment or for any other valuable consideration and includes a transfer, delivery, supply or transfer of right to use, of goods which is deemed to be a purchase of goods under the provisions of this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 350
        },
        {
            "number": "2",
            "title": "Section 2(18)",
            "chapter": null,
            "content": "(18) \"purchase price\" means the amount of valuable consideration paid or payable by a person for any purchase of goods and includes the amount of duties, taxes, fees and any other charges levied under any law for the time being in force, and also includes any sum charged for anything done by the seller in respect of the goods at the time of or before delivery thereof;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 360
        },
        {
            "number": "2",
            "title": "Section 2(19)",
            "chapter": null,
            "content": "(19) \"registered dealer\" means a dealer registered under the provisions of this Act, and who possesses a valid certificate of registration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 370
        },
        {
            "number": "2",
            "title": "Section 2(20)",
            "chapter": null,
            "content": "(20) \"rules\" means rules made under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 380
        },
        {
            "number": "2",
            "title": "Section 2(21)",
            "chapter": null,
            "content": "(21) \"resale\" means a sale of purchased goods,-\n(a) in the same form in which they were purchased,\n(b) without using them in the manufacture of any goods, or\n(c) without doing anything to them which amounts to, or results in a manufacture, and the word \"resell\" shall be construed accordingly;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 390
        },
        {
            "number": "2",
            "title": "Section 2(22)",
            "chapter": null,
            "content": "(22) \"sale\" means any transfer of property in goods by one person to another for cash or deferred payment or for any other valuable consideration, and includes-",
            "footnote": "",
            "is_definition": true,
            "sort_order": 400
        },
        {
            "number": "2",
            "title": "Section 2(22)(a)",
            "chapter": null,
            "content": "(a) a transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 410
        },
        {
            "number": "2",
            "title": "Section 2(22)(b)",
            "chapter": null,
            "content": "(b) a transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 420
        },
        {
            "number": "2",
            "title": "Section 2(22)(c)",
            "chapter": null,
            "content": "(c) a delivery of goods on hire-purchase or any system of payment by instalments;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 430
        },
        {
            "number": "2",
            "title": "Section 2(22)(d)",
            "chapter": null,
            "content": "(d) a transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 440
        },
        {
            "number": "2",
            "title": "Section 2(22)(e)",
            "chapter": null,
            "content": "(e) a supply of goods by any unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 450
        },
        {
            "number": "2",
            "title": "Section 2(22)(f)",
            "chapter": null,
            "content": "(f) a supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 460
        },
        {
            "number": "2",
            "title": "Explanation to Section 2(22)",
            "chapter": null,
            "content": "Explanation.- (i) A sale or purchase shall be deemed to take place inside the State if the goods are within the State, -\n(a) in the case of specific or ascertained goods, at the time the contract of sale or purchase is made, and\n(b) in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation.\n(ii) Notwithstanding anything contained in this Act, two independent sales or purchases shall, for the purposes of this Act, be deemed to have taken place -\n(a) when the goods are transferred by a principal to his commission agent or vice-versa, or\n(b) when the goods are transferred by a person residing outside the State to his agent in the State or vice-versa;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 470
        },
        {
            "number": "2",
            "title": "Section 2(23)",
            "chapter": null,
            "content": "(23) \"sale price\" means the amount of valuable consideration paid or payable to a dealer for any sale of goods less any sum allowed as cash discount according to the practice of the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods at the time of or before delivery thereof, and the amount of duties, taxes, fees and any other charges levied under any law for the time being in force;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 480
        },
        {
            "number": "2",
            "title": "Section 2(24)",
            "chapter": null,
            "content": "(24) \"Schedule\" means a Schedule appended to this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 490
        },
        {
            "number": "2",
            "title": "Section 2(25)",
            "chapter": null,
            "content": "(25) \"tax\" means a tax, or additional tax, or turnover tax, or composition tax, or lumpsum tax, levied under this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 500
        },
        {
            "number": "2",
            "title": "Section 2(26)",
            "chapter": null,
            "content": "(26) \"taxable goods\" means goods other than those specified in Schedule I;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 510
        },
        {
            "number": "2",
            "title": "Section 2(27)",
            "chapter": null,
            "content": "(27) \"taxable turnover\" means the turnover of a dealer which remains after deducting from his aggregate turnover the deductions or exclusions as are admissible under the provisions of this Act;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 520
        },
        {
            "number": "2",
            "title": "Section 2(28)",
            "chapter": null,
            "content": "(28) \"tax invoice\" means an invoice required to be issued by a registered dealer under section 60, containing such details as may be prescribed;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 530
        },
        {
            "number": "2",
            "title": "Section 2(29)",
            "chapter": null,
            "content": "(29) \"tax period\" means such period as may be prescribed;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 540
        },
        {
            "number": "2",
            "title": "Section 2(30)",
            "chapter": null,
            "content": "(30) \"turnover of purchases\" means the aggregate of the amounts of purchase price paid or payable by a dealer in respect of any purchase of goods made by him during a given period after deducting the purchase price of goods returned by him to the seller within the prescribed period;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 550
        },
        {
            "number": "2",
            "title": "Section 2(31)",
            "chapter": null,
            "content": "(31) \"turnover of sales\" means the aggregate of the amounts of sale price received or receivable by a dealer in respect of any sale of goods made during a given period after deducting the sale price of goods returned by the purchaser to the seller within the prescribed period;",
            "footnote": "",
            "is_definition": true,
            "sort_order": 560
        },
        {
            "number": "2",
            "title": "Section 2(32)",
            "chapter": null,
            "content": "(32) \"year\" means the financial year.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 570
        }
    ],
    "metadata": {
        "Act ID": "200501",
        "Act Number": "1",
        "Enactment Date": "2005-03-05",
        "Act Year": "2005",
        "Short Title": "The Gujarat Value Added Tax Act, 2003",
        "Department": "Legislative and Parliamentary Affairs Department, Government of Gujarat",
        "Type": "STATE",
        "Location": "Gujarat"
    },
    "updated_at": "2026-09-29 21:55:17"
}