Schedule

Sr. No. | Class of Persons | Maximum Rate of Tax (in Rs.) 1. | - | - 2. | (d) Chief Agents, Principal Agents, Special Agents, Insurance Agents and Surveyors or Loss Assessors, registered or licenced under the Insurance Act, 1938 (4 of 1938). | Rs. 2500 per annum (e) All Contractors other than building contractors. | Rs. 2500 per annum (f) Commission Agents, Dalals and Brokers other than Estate Brokers. | Rs. 2500 per annum (g) Automobile Brokers. | Rs. 2500 per annum (h) Tour Operators and Travel Agents. | Rs. 2500 per annum (i) Cable T.V. Operators. | Rs. 2500 per annum (j) Film Distributors. | Rs. 2500 per annum (k) Owners of Advertisement Agencies. | Rs. 2500 per annum (l) Owners of Tuition Classes or Tutorial Institutions. | Rs. 2500 per annum (m) Owners of Institutions or Service Providers engaged in Computer Education or Training, or Online Information and Data Base Service through Computer Network. | Rs. 2500 per annum (n) Owners of Driving Schools. | Rs. 2500 per annum (o) Owners of Marriage Halls and Party Plots. | Rs. 2500 per annum (p) Angadia or Courier Service Providers. | Rs. 2500 per annum (q) Owners of Health Club and Recreation Clubs. | Rs. 2500 per annum 3. | (i) Members of Association recognised under the Forward Contract (Regulation) Act, 1952 (74 of 1952) | Rs. 2500 per annum (ii) Members of Stock Exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956). | Rs. 2500 per annum (iii) Owners of Oil Pumps and Service Stations and where any oil pumps and service stations are leased, the lessees thereof. | Rs. 2500 per annum (iv) Licenced foreign liquor vendors and employers of residential hotels and theatres as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948). | Rs. 2500 per annum (v) Public Limited or Private Limited Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling. | Rs. 2500 per annum (vi) Individuals or Institutions conducting Chit Funds. | Rs. 2500 per annum (vii) Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949). | Rs. 2500 per annum (viii) Co-operative Societies registered or deemed to be registered under the Gujarat Co-operative Societies Act, 1961 (Guj. X of 1962)- | Rs. 2500 per annum (a) State Level Societies and District Level Societies engaged in any profession, trade or calling. | Rs. 2500 per annum (b) Co-operative Suger Factories and Co-operative Spinning Mills. | Rs. 2500 per annum (ix) Estate Agents or Estate Brokers or Building Contractors. | Rs. 2500 per annum (x) Owners of Video Parlours or Video Libraries or both and where any Video Parlours or Video Libraries or both are leased, the lessees thereof. | Rs. 2500 per annum 4. | Firms registered under the Indian Partnership Act, 1932 (IX of 1932) which are engaged in any professions, trades or callings. | Rs. 2500 per annum 5. | Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948). | Rs. 2500 per annum 6. | Employers of establishments as defined in the Bombay Shops and Establishments Act, 1948 (Bom. LXXIX of 1948), where on an average employees employed in the establishment during a year are more than five per day. | Rs. 2500 per annum 7. | Dealers as defined in the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005) whose annual gross turnover of all sales or of all purchases is- (i) not more than Rs. 2,50,000/- (ii) more than Rs. 2,50,000/- but not more than Rs. 5,00,000/- (iii) more than Rs. 5,00,000/- but not more than Rs. 10,00,000/- (iv) more than Rs. 10,00,000/- | (i) Zero (ii) Rs. 2500 per annum (iii) Rs. 2500 per annum (iv) Rs. 2500 per annum. Explanation.- For the purpose of this entry, the term, ‘year’ shall mean the year as defined in clause (36) of section 2 of the Gujarat Value Added Tax, 2003 (Guj. 1 of 2005) 7A | Supplier as defined in the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) whose turnover in State is – (i) not more than Rs. 2,50,000/- (ii) more than Rs. 2,50,000/- but not more than Rs. 5,00,000/- (iii) more than Rs. 5,00,000/- but not more than Rs. 10,00,000/- (iv) more than Rs. 10,00,000/- | (i) Zero (ii) Rs. 2500 per annum (iii) Rs. 2500 per annum (iv) Rs. 2500 per annum. Explanation.- For the purpose of this entry, the term “turnover in State” shall mean turnover in State as defined in the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) during any financial year or part thereof. 8. | Holders of permits for transport vehicle granted under the Motor vehicles Act, 1988(59 of 1988) which are used or adapted to be used for hire or reward, where any such person hold permits for more than two transport vehicles buses, taxis, trucks or three wheelers goods vehicles. Explanation.- Persons residing together as members of one family and holding separate permits shall be one person for the purposes of this entry. | Rs. 2500 per annum 9. | Money lender licensed under the Bombay Money-Lenders Act, 1946 (Bom. XXXI of 1947). | Rs. 2500 per annum 10. | Persons other than those mentioned in any of the preceding entries, who are engaged in any professions, trades, callings or employments and in respect of whom a notification is issued under the fourth proviso to sub-section(2) of section 3. | Rs. 2500 per annum Exemptions :- The following persons shall be exempted from the payment of tax under of the entries 2 to 10 of this Schedule :- (1) Companies in respect of which orders for winding up are passed under the Companies Act, 1956 (1 of 1956) from the date of such orders. (2) Co-operative Societies under liquidation from the date of the commencement of liquidation proceedings. (3) A primary co-operative society, the members of which are workers who are carrying on the activity of the society by their own labour.