Section 140(1)(iii) in Gujarat Goods and Services Tax Act, 2017
(iii)where the said amount of credit relates to goods sold under notification no. (GHN-51) GST-2001 S.49 (355) TH, dated the 31st December, 2001, (GHN-24) VAT-2013/S.40 (1) (8) -TH, dated the 11th October, 2013 and any other notifications claiming refund of value added tax paid thereon: