Section 10 in The Gujarat Value Added Tax Act, 2003
10. Rate of tax on packing materials.
- Notwithstanding anything contained in this Act and contract of sale, where goods packed in any materials are sold, the materials in which the goods are so packed shall be deemed to have been sold or purchased alongwith the goods and the tax shall be leviable on such sales or purchases of the materials at the rate of tax, if any, as applicable to the sales or as the case may be, purchase of the goods themselves.
