(1) The State Government may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
Power to make rules.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:- 5[(a) the manner in which an employer referred to 6[in the first proviso to section 4] shall discharge the liability under that sub-section and the form in which a person shall furnish a declaration to his employer or employers under the second proviso to the said sub-section (1);]
(b) the authority from which and the manner in which a certificate of registration and a certificate of enrolment shall be obtained under sub-section (1) and (2) of section 5; and the authority to which and the form in which and the period within which an application for a certificate of registration or enrolment or a revised certificate of enrolment shall be made under sub-section (3) of section 5;
(c) the authority to be specified for the purposes of sub-sections (4), (5) and
(6) of section 5, sub-section (3) of section 6, sections 7, 10 and 19;
7[(d) the authority to which, the form in which, the periods for which, and the dates by which, a registered employer shall furnish a return under sub-section
(1) of section 6;
(dd) the terms and conditions subject to which the Commissioner may exempt an employer from furnishing return or permit, under the proviso to subsection (1) of section 6;]
(e) the manner in which the tax shall be paid under sub-section (1) of section 8;
8[ * * * * ]
(g) rules subject to which an appeal may be made under section 13;
(h) the conditions subject to which the Commissioner may permit any person charged with an offence to compound the offence, under sub-section (1) of section 23;
(i) the fees payable in respect of any application to be made, forms to be supplied, certificates to be granted and appeals and applications for revision to be made under this Act;
(j) any other matter which is or may be prescribed under this Act.
9[ * * * * ] ________________________________________________________________________________________
1. These words were substituted for the words "in the notification" by Guj. 10 of 2008, s.13 (1)(iii).
2. These words, brackets and figures were substituted for the words "to him" by Guj. 23 of 2006, s.6.
3. The words “or to the officer authorised by the Collecting Agent under sub-section (4) of section 12” were deleted by Guj.
10 of 2008, s.13(2).
4. Section 26A was substituted, ibid., s.14.
5. Clause (a) was substituted for the original by Guj. 17 of 1977, s.6(i).
6. These words and figure were substituted for the words, brackets and figures "in the first proviso to sub-section (1) of section 4" by Guj. 20 of 1978, s.9.
7. These clauses were substituted for clause (d) by Guj. 17 of 1977, s.6(ii).
8. Clause (f) was deleted by Guj. 10 of 2008, s.15(1).
9. Sub-section (3) and the proviso thereunder were deleted, ibid., s.15(2).
12 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11
(4) All rules made 1[by the State Government] under this section shall be laid for not less than thirty days before the State Legislature as soon as may be after they are made and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make during the session in which they are so laid or the session immediately following.
(5) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and shall thereupon take effect.
2[(6) For carrying out the purposes of this Act, the Designated Authority may make such rules not inconsistent with the provisions of this Act under its relevant law mentioned in clause (aa) of section 2 of this Act.]
Amendment of certain enactments.
3[28. The enactments specified in column 2 of Schedule II are hereby amended in the manner and to the extent, specified in column 3 thereof.]
Grants to Designated Authorities.
4[29. Out of the proceeds of the tax and penalties, interest and fees recovered before the commencement of the Gujarat Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (hereinafter referred to as “the said Act”) or recoverable after such commencement as a result of previous operation of the Act under clause (a) of section 31, there shall, under the appropriation duly made by law, be paid annually to such local authorities as were levying a tax on professions, trades, calling and employments before the commencement of the said Act.]
Guj. 10 of
2008.
Power of State Government to give direction.
5[30. The State Government shall have the powers to issue directions to the Designated Authorities from time to time as may be required for the compliance of the provisions of this Act and the rules made thereunder and the Designated Authority shall, notwithstanding any provision in the relevant law, be bound to comply with such directions.
Savings. 31. Nothing in the amendments made by the Gujarat State Tax on Professions, Trades, Callings and Employments (Amendment) Act, 2008 (hereinafter referred to as “the said Act”) shall affect or be deemed to have affected,- Guj. 10 of
2008.
(a) the previous operation of any provision of the Act or anything done or suffered under the said provisions before the commencement of the said Act;
(b) any right, privilege, obligation or liability acquired, accrued or incurred under the said provisions before the commencement of the said Act;
(c) any penalty, forfeiture or punishment incurred in respect of any offence committed against the provisions of the Act before the commencement of the said Act; or
(d) any investigation, legal proceeding or remedy in respect of any such right, privilege, obligation, liability, penalty, forfeiture or punishment as aforesaid, and any such investigation, legal proceeding or remedy may be instituted, continued or enforced and any such penalty, forfeiture or punishment may be imposed as if the said Act had not been passed.]
________________________________________________________________________________________
1. These words were inserted by Guj. 10 of 2008, s.15(3).
2. Sub-section (6) was inserted, ibid., s.15(4).
3. Section 28 was substituted for the original, ibid., s.16.
4. Section 29 was substituted, ibid., s.17.
5. Sections 30 and 31 was inserted, ibid., s.18.
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 13 1[SCHEDULE I (See section 3 and section 5(3)) Rates of tax on Professions, Trades, Calling and Employments.
Sr.
No.
Class of Persons Maximum Rate of Tax (in `.)
1. 2. 3.
1. (A) Salary and Wage earners of the State Government, Central Government, Panchayats, Public Sector Undertakings of the State and the Central Government, and Grant-in-aids institutions, monthly salaries or wages are –
(i) less than Rs.3,000/-
(ii) Rs.3,000/- or more but less than Rs.6,000/-
(iii) Rs.6,000/- or more but less than Rs.9,000/-
(iv) Rs.9,000/- or more but less than Rs.12,000/-
(v) Rs. 12,000/- or more.
Explanation I.- Where any salary wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month.
Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced.
Zero 200/- per month 200/- per month 200/- per month 200/- per month (B) Salary and Wages earners other than those mentioned in sub-entry (A), whose monthly salaries or wages are –
(i) less than Rs.3,000/-
(ii) Rs.3,000/- or more but less than Rs.6,000/-
(iii) Rs.6,000/- or more but less than Rs.9,000/-
(iv) Rs.9,000/- or more but less than Rs.12,000/-
(v) Rs.12,000/- or more
Explanation I.- Where any salary or wages are payable according to any period other than a month, the monthly salary or wages shall, for the purpose of this entry, be reckoned on the basis of the actual amount of salary or wages paid or payable for a month.
Explanation II.- Where a person ceases to be a salary or wages earner before the end of any month, his liability to pay the tax for that month shall be proportionately reduced.
Zero 200/- per month 200/- per month 200/- per month 200/- per month
2. (a) Legal Practitioners including Solicitors and Notaries Public.
(b) Medical Practitioners including Medical Consultants and Dentists.
(c) Technical and professional consultants, including Architects, Engineers, RCC Consultants, Tax Consultants, Chartered Accountants, Actuaries and Management Consultants.
2500/- per annum 2500/- per annum 2500/- per annum ________________________________________________________________________________________
1. Schedule I and Schedule II were substituted by Guj. 10 of 2008, s.19.
14 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11 Sr.
No.
Class of Persons Maximum Rate of Tax (in `.)
1. 2. 3.
(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).
(e) All Contractors other than building contractors.
(f) Commission Agents, Dalals and Brokers other than Estate Brokers.
(g) Automobile Brokers.
(h) Tour Operators and Travel Agents.
(i) Cable T.V. Operators.
(j) Film Distributors.
(k) Owners of Advertisement Agencies.
(l) Owners of Tuition Classes or Tutorial Institutions.
(m) Owners of Institutions or Service Providers engaged in Computer Education or Training, or Online Information and Data Base Service through Computer Network.
(n) Owners of Driving Schools.
(o) Owners of Marriage Halls and Party Plots.
(p) Angadia or Courier Service Providers.
(q) Owners of Health Club and Recreation Clubs.
2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum
3. (i) Members of Association recognised under the Forward Contract (Regulation) Act, 1952 (74 of 1952)
(ii) Members of Stock Exchanges recognised under the Securities Contracts (Regulation) Act, 1956 (42 of 1956).
(iii) Owners of Oil Pumps and Service Stations and where any oil pumps and service stations are leased, the lessees thereof.
(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).
(v) Public Limited or Private Limited Companies registered under the Companies Act, 1956 (1 of 1956) and engaged in any profession, trade or calling.
(vi) Individuals or Institutions conducting Chit Funds.
(vii) Banking companies as defined in the Banking Regulation Act, 1949 (10 of 1949).
(viii) Co-operative Societies registered or deemed to be registered under the Gujarat Co-operative Societies Act, 1961 (Guj. X of 1962)- 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum 1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 15 Sr.
No.
Class of Persons Maximum Rate of Tax (in `.)
1. 2. 3.
(a) State Level Societies and District Level Societies engaged in any profession, trade or calling.
(b) Co-operative Suger Factories and Co-operative Spinning Mills.
(ix) Estate Agents or Estate Brokers or Building Contractors.
(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.
2500/- per annum 2500/- per annum 2500/- per annum 2500/- per annum
4. Firms registered under the Indian Partnership Act, 1932 (IX of 1932) which are engaged in any professions, trades or callings.
2500/- per annum
5. Occupiers of factories as defined in the Factories Act, 1948 (63 of 1948).
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.
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/-
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) Zero 2500/- per annum 2500/- per annum 2500/- per annum 1[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 ` 2,50,000/-
(ii) more than ` 2,50,000/- but not more than ` 5,00,000/-
(iii) more than ` 5,00,000/- but not more than ` 10,00,000/-
(iv) more than ` 10,00,000/- Zero ` 2500/- per annum ` 2500/- per annum ` 2500/- per annum ________________________________________________________________________________________
1. Entry 7A was inserted by Guj. 10 of 2021, s.2.
16 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11 Sr.
No.
Class of Persons Maximum Rate of Tax (in `.)
1. 2. 3.
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.
2500/- per annum
9. Money lender licensed under the Bombay Money-Lenders Act, 1946 (Bom. XXXI of 1947).
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.
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.
SCHEDULE II (See section 28) Sr.
No.
Enactments Amendments
1. 2. 3.
1. The Bombay Provincial Municipal Corporations Act, 1949 (Bom. LIX of 1949) In section 127, in sub-section (2),-
(1) after clause (a), the following clause shall be inserted, namely:- “(b) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President’s Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employment;”;
(2) in clause (f), the words “a tax on professions, trades, callings and employments or” shall be deleted.
1976: Presi. 11] The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. 17 Sr.
No.
Enactments Amendments
1. 2. 3.
2. The Gujarat Municipalities Act, 1963 (Guj. 34 of 1964).
In section 99, in sub-section (1),-
(1) after clause (xiv), the following clause shall be inserted, namely:- “(xiv-a) subject to and accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 (President’s Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;”;
(2) in clause (xv), the words “a tax on professions trades, callings and employements or” shall be deleted.”.
3. The Gujarat Panchayats Act, 1993 (Guj. 18 of 1993).
1. In section 200, -
(1) in sub-section (1), -
(a) after clause (ix), the following clause shall be inserted, namely:- “(ix-a) subject to and in accordance with the provisions of the Gujarat State Tax on Professions, Trades, Callings and Employements Act, 1976 (President’s Act No. 11 of 1976) and the rules made thereunder, a tax on professions, trades, callings and employments;”;
(b) in clause (x), the words “or tax on professions, trades, callings and employements” shall be deleted;
(2) after sub-section (5), the following subsection shall be inserted, namely:- “(5A) Notwithstanding anything contained in sub-section (1), where a tax on professions, trades, callings and employments has been imposed by any panchayat under the provisions of this Act in the area within the limits of a village panchayat, it shall not be lawful for any other panchayat, so long as the tax is being so imposed, to levy such tax within such limits.”.
2. In section 206, in sub-section (2), -
(1) clause (b) shall be renumbered as subclause (i) of that clause, and in subclause (i) as so renumbered, after the words “such tax or fee”, the brackets, words, figures and letters” (other than tax levied under section 3 of the 18 The Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976. [1976: Presi. 11 Sr.
No.
Enactments Amendments
1. 2. 3.
Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976, read with clause (ix-a) of sub-section (1) of section 200)” shall be inserted;
(2) after sub-clause (i), as so renumbered, the following sub-clause shall be inserted, namely:- “(ii) Total amount of gross collection of tax levied under section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 read with clause (ix-a) of sub-section (1) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the taluka fund, but shall be assigned to the concerned village panchayat.”.
President’s Act No.
11 of 1976.
President’s Act No.
11 of 1976.
3. In section 210, -
(1) clause (b) shall be renumbered as subclause (i) of that clause, and in subclause (i) as so renumbered, after the words “such tax or fee”, the brackets, words, figures and letters “(other than tax levied under section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 read with clause (ix-a) of sub-section (1) of section 200)” be inserted;
President’s Act No.
11 of 1976.
(2) after sub-clause (i), as so renumbered, the following sub-clause shall be inserted, namely:- “(ii) total amount of gross collection of tax levied under section 3 of the Gujarat State Tax on Professions, Trades, Callings and Employments Act, 1976 read with clause (ix-a) of sub-section
(1) of section 200, in any financial year in any area within the jurisdiction of a village panchayat shall not form part of the district fund, but shall be assigned to the concerned village panchayat.” President’s Act No.
11 of 1976.
---------------- GOVERNMENT CENTRAL PRESS, GANDHINAGAR.