The Government of Gujarat, on June 23, 2026, issued a notification regarding VAT amendment, Tax Relief for Foreign Liquor Served in GIFT City Wine & Dine Facilities.
The following has been stated:-
•The Gujarat Government has amended the VAT notification dated March 31, 2006, under the Gujarat Value Added Tax Act, 2003.
•A new Entry 120 grants a partial VAT exemption on sales of foreign liquor by registered dealers holding a valid F.L. III Licence.
•The exemption reduces VAT to the extent it exceeds 25 paise in the rupee on eligible sales.
•The benefit applies only to foreign liquor served for on-premises consumption within approved wine and dine facilities in GIFT City, Gandhinagar, and is effective from the date of the notification.
The detailed notification is given in the document below.
[Notification No.: (GHN-37)/VAT-2026/S.5(2)(63)/TH]
