Short title, extent and commencement

Tax200347 of 96 sections available12 chapters

Chapter I PRELIMINARY

Statutory text

(1) This Act may be called the Gujarat Value Added Tax Act, 2003.
(2) It extends to the whole of the State of Gujarat.
(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.

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