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MVAT – Amendment to Rate Schedule in “A” & “C”

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Notification No.:  VAT-1510/CR 47/Taxation-1 Dt.10.03.2010

THE MAHARASHTRA VALUE ADDED TAX ACT, 2002

No VAT-1510/CR 47/Taxation- 1.- In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002, (Mah. IX of 2005), the Government of Maharashtra hereby amends with effect from the 1st April 2010 the SCHEDULE “A” and “C” appended to the said Act as follows:?

(1) in Schedule-A, in entry 45, in column, (2) for the words, figures and brackets “ the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)”, the words, figures and brackets “the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) but excluding those specified in Schedule-C” shall be substituted;

(2) in Schedule-C, ?

(a) in column (3), against entries at serial numbers 1, 2, 3, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 23, 24, 26, 28, 29, 29A, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 46, 47, 49, 50, 51, 53, 54, 56, 58, 59, 61, 62, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75, 76, 77, 79, 80, 81, 82 83, 84, 85, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99,100, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113 and 114 for the figure and sign “4%” the figure and sign “5%” shall be substituted;

(b) for entry 4, the following entry shall be substituted, namely:?

“4(a) Cotton yarn but not including cotton yarn waste; 4 %
(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them,

excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.

 5%”;

(c) for entry 101, the following entry shall be substituted, namely:?

“101(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Act, 1956. 4 %
(b) Varieties of Textile and Textile Articles as may be notified from time to time, by the State Government, in the Official Gazette. 5%”.

By order and in the name of the Governor of Maharashtra,

CHITRA KULKARNI,
Officer on Special Duty to Government.

_____________________________________________

Note by Editors

As per the above new notification no. 1510/CR 47/Taxation-1 dt. 10-03-2010 issued by the Finance department of Maharashtra State government the goods which were covered under Schedule Entry – C  and on which 4% VAT tax was applicable will be now  changed to 5% Vat rate with effect from 01-04-2010, except the following which will be continued to charged 4 %.

Schedule C

LIST OF GOODS FOR WHICH THE RATE OF TAX IS 4%

Sr. No. Name of the commodity Rate of Tax
(1) (2) (3)
4 (a) cotton yarn not including cotton yarn waste . 4%
8 Aviation Turbine Fuel sold to a Turbo-prop aircraft

Explanation: For the purposes of this entry “Turbo-prop Aircraft” means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine

 4%
20 (new entry) During the periods starting on or, after 1st April 2010:-

Paddy and rice, wheat and pulses in whole grain, split or broken form.

 4%
22 Coal including coke in all its forms but excluding charcoal. -do-
25 Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste. -do-
27 Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-

(1) decantation; (2) de-salting; (3)dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure; (6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes; (7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.

 -do-
45 Hides and skins, whether in raw or dressed state -do-
55 Iron and steel, that is to say,

(i) pig iron, spong iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap; (ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes); (iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars; (iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).; (v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections); (vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tool, alloy and special steels of any of the above categories; (x) steel melting scrap in all forms including steel skull, turning and boring (xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;(xii) tin plate, both hot dipped and electrolytic and tin free plates;(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;(xiv) wheels, tyres, axles and wheel sets; (xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;(xvi) defectives, rejects, cuttings or end pieces of any of the above categories

 -do-
57 Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise. -do-
68 Oil seeds, that is to say:-

(i) Groundnut or Peanut (Arachis hypogaea); (ii) Sesamum or Til (Sesamum Orientale); (iii) Cotton seed (Gossypium Spp.); (iv) Soyabean (Glycine seja); (v) Rapeseed and Mustard- (1) Torta (Brassica Campestris var toria); (2) Rai (Brassica Juncea); (3) Jamba-Taramira (Eruca sativa); (4) Sarson-Yellow and brown (Brassica campestris var sarson); (5) Banarasi Rai or True Mustard (Brassica nigra); (vi) Linseed (Linum usitissimum); (vii) Castor (Ricinus communis); (viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera); (ix) Sunflower (Helianthus annus); (x) Nigar seed (Guizotia abyssinica); (xi) Neem, vepa (Azadirachta indica); (xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia); (xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra); (xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga); (xv) Punna undi (Calophyllum, inophyllum); (xvi) Kokum (Carcinia indica); (xvii) Sal (Shorea robusta)(xviii) Tung (Aleurites fordii and A. Montana)(xix) Red Palm (Elaeis guinensis)(xx) Safflower (Carthanus tinctorius)

 -do-
101 (a) (New enrty) Fabrics and sugar as defined from time to time, in  section 14 of the Central Sales Tax act, 1956 4%
101
(b)		 Varieties textile and textile articles as may be notified from time to time by the State Government in the Official Gazette. 5%

Note : Entry no. 20 and enrty no. 101 (a) is new enrty.

Note : If the goods are sold Out of Maharashtra without “C” form than the tax as applicable in Maharashtra state will be applicable for this sale.

60 Comments on “MVAT – Amendment to Rate Schedule in “A” & “C””

  • Super Castings wrote on 31 March, 2010, 9:30

    what is the rate at which mvat to be chared on Stainless Steel & alloy Steel Castings from 01/04/2010 please help & confirm
    Thanks & regards
    we remain faithfully yours

    Super Castings (Bombay) pvt Ltd
    Dombivli
  • Super Castings wrote on 31 March, 2010, 9:31

    what is the rate at which mvat to be charged on Stainless Steel & alloy Steel Castings from 01/04/2010 please help & confirm

    Thanks & regards
    we remain faithfully yours

    Super Castings (Bombay) pvt Ltd Dombivli
  • pramod mane wrote on 1 April, 2010, 5:13

    We are manufacturer of bulk drugs. What is the rate at which mvat to be charged for aforesaid goods while clearing it into domestic market? Please help & do the needful

    Thanks
    PPM
  • vishal wrote on 3 April, 2010, 19:37

    sir ,
    I want to know what is the vat rate for sago in mvat 2010
  • Mohan wrote on 5 April, 2010, 13:50

    Dear Sir,
    what will be the MVAT rate for Denatured Ethanol from 01.04.2010
    Regards,
    Mohan Pingle,
    ARSS BIOFUEL P.LTD.
  • Mitul wrote on 9 April, 2010, 11:11

    Sir,

    Please give me a detailed chart of Vat as per section code.

    Thanks
  • Rohit wrote on 19 April, 2010, 23:43

    sir i am a trader of ms pipe& tube what is new rate of vat as per section code
  • pravin wrote on 3 May, 2010, 13:56

    what is Mvat % on Dewatering pump if purchased by registered delears?
  • sridhar wrote on 18 May, 2010, 16:53

    Sir,
    I am an accountant, I want to know that what is the new vat rate for Hast alloy C material & Brass Material.
  • Sushil wrote on 31 May, 2010, 10:37

    Sir, please tell me vat rate 2010 of ‘schedule c’ in details
  • tanaji wrote on 31 May, 2010, 21:50

    Sir, plz tell me new vat rate of cement,sand,bricks,steel
  • vikrant wrote on 11 June, 2010, 18:13

    dear sir,
    plz tell me new vat rate for Rubber moulded Parts & Rubber Adhesive use inflatable boats.
  • Ramesh wrote on 28 July, 2010, 18:59

    What is the schedule rate of Clutches, Brakes,gears,coupling,chain sprockets
  • Gayatri wrote on 2 August, 2010, 12:48

    We are Importer & Trader of Metal Scrap. We would like to know exact vat % to be charged on Scrap like Stainless Steel, Aluminium, Brass, Copper, Alloy Steel etc. Thanks in Advance. Regards, Gayatri
  • Anil Kumar Srivastava wrote on 4 August, 2010, 17:59

    What are the rate applicable on sale of scrap material. Whether the same as applicable to fresh purcahse within scheduel A-F or any specail rate would be applicable.

    Further, if any company sells the company car to anybody individual, whether vat would be applicbale or not.
  • baban wrote on 17 August, 2010, 15:16

    Please give me tax rate of coupler in maharashtra
  • sarika wrote on 22 August, 2010, 0:00

    please tell me about
    vat rate 2010 of ’schedule c’ in details
  • Prakash Vora wrote on 9 September, 2010, 18:51

    What is the rate of Technical Urea, used as Industrial Inputs.
  • ALTAF wrote on 18 September, 2010, 18:20

    Sir,
    We are the manufacturer of fancy shopping bags used in malls for carrying the products… pls let us know at what % the vat rate is applicable in M Vatwhether it is 12.5% or its 5 %
  • Prakash Shivnani wrote on 19 September, 2010, 22:17

    Sir,

    What is the rate of Vat Applicable on a massage Chair ?
  • Prakash Shivnani wrote on 19 September, 2010, 22:18

    Sir,

    What is the rate of Vat Applicable on a massage Chair used in the Beauty Parlour ?
  • ravi wrote on 27 September, 2010, 14:46

    sir ,
    I want to know what is the vat rate for space of cone cusher, screening plant & Road Rollers in mvat 2010
  • ravi wrote on 27 September, 2010, 14:47

    I want to know what is the vat rate for spares of cone cusher, screening plant & Road Rollers in mvat 2010
  • Rajendra Mahanagre wrote on 20 October, 2010, 12:47

    Kindly confirm cotton cloth sales is under schedule A or U/s 8 fully exampted.
    Thanks & regards
    Rajendra
  • Prashant Deshpande wrote on 20 October, 2010, 13:17

    What is the VAT rate now for Discareded Work rolls for Cold Rolled Steel Mills ?
  • Raju Phatak wrote on 20 October, 2010, 15:01

    Sir,
    I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
    Thanks
  • RS Tuli wrote on 23 October, 2010, 20:22

    Please let us know what is current vat rate on Antifreeze coolant in maharashtra
  • sampada wrote on 2 November, 2010, 18:35

    I want list of material comes Under 4% VAt 5% vat and 12.5% vat
  • GANESH DHUMAL wrote on 17 November, 2010, 9:54

    PLEASE GIVE ME THE RATE OF VAT & SERVICE TAX AGAINST WORK DONE OF CIVIL .

    THANKS

    GANESH DHUMAL
  • GANESH DHUMAL wrote on 17 November, 2010, 9:58

    I HAVE GIVE THE CIVIL WORK THROUGH CONTRACTOR & I HAVE SUPPLIED ONLY CEMENT & STEEL REMAINING PARTS IS TO BE BORN BY CONTRACTOR SO WHAT IS THE RATE OF VAT & SERVICE TAX TO BE PAID BY CONTRACTOR AGAINST COMPOSITION SCHEME.

    THANKS & REGARDS,
    GANESH DHUMAL
  • K P RATNAKARAN wrote on 18 November, 2010, 13:02

    I WOULD LIKE KNOW TO RATE OF VAT FOR PRE-ENGINEERED BUILDING (STEEL STRUCTURAL)IN MAHARASHTRA,GUJARAT, TAMILNADU,KARNATAKA,KERALA, ANDHRAPRADESH, GOA AND CHHATISGARH. YOUR IMMEDIATE RESPONSE IS SOLICITED WITH COPY OF RATE OF SCHEDULE IN THE RESPECTIVE STATE.

    REGARDS

    K P RATNAKARAN
    MANAGER-ACCOUNTS
    LLOYD INSULATIONS INDIA LIMITED,
    MUMBAI
    022-30480236
  • nitin wrote on 19 November, 2010, 18:33

    What is Vat rate on ice tray made from rubber (used for making chocolates )
  • nitin B. Acharya wrote on 19 November, 2010, 18:35

    What is VAT rate on ice tray made from rubber (used for making choclates)
  • Hardik Shah wrote on 24 November, 2010, 17:33

    What is Vat Rate on A4 Size Paper or on newspaper
  • LASHKAR ASSOCIATES wrote on 1 December, 2010, 18:26

    Sir,
    pls give list of goods and rate of VAT
  • LASHKAR ASSOCIATES wrote on 1 December, 2010, 18:31

    which goods vat rate is 4%
    which goods vat rate is 5%
    which goods vat rate is 12.50%
    give me list pls
  • LASHKAR ASSOCIATES wrote on 1 December, 2010, 18:45

    Sir,
    I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
    Thanks
  • Ankit Gupta wrote on 3 December, 2010, 19:52

    I want to know the VAT or surcharge rates are applicable or not if a manufacturing company producing iron products and its scrap is directly sold to a party who melt that scrap.
  • kishor bora wrote on 5 December, 2010, 14:53

    i want to know vat rate in maharastra on all types of milk product
  • Kirit Patel /o. Gannon du nkerley & co Ltdf wrote on 14 December, 2010, 15:06

    Please furnish me S.Tax (MVAT) on Sand Material in Maharashtra.

    Gannon dunkerley & co Ltd
    Mumbai
    Kirit Patel
  • Santosh Naik wrote on 18 December, 2010, 18:18

    Sir,
    I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
    Thanks

    Santosh Naik
  • ganesh more wrote on 23 December, 2010, 18:21

    we are loking Schedule entry for safety material(maks, handgloves etc.)require of new vat reg.
    tahk you
  • Pramod wrote on 24 December, 2010, 11:08

    Rate of Access Control System in Maharashra state

    Electronic Goods
  • BALU wrote on 28 December, 2010, 15:39

    I bought under construction flat in march 2009, even ragistration also done on same time. & i am geting possesion jan 2011. meanwise i made all payment as per builders demand. so how much % VAT shall i pay.
  • SHAFI wrote on 8 January, 2011, 16:25

    I want to know rate schedule & Tax rate for SNUFF(TAPKIR) for MVAT Act.if anyone have supporting documents for prescribed for this items kindly send me on priority basis

    REGDS
    SHAFI
  • S.C.Shimpi wrote on 7 February, 2011, 12:31

    I want to know MVAT Rate for Mosquito net with notification no
  • aditya maliwal wrote on 11 February, 2011, 19:45

    i want to know vat rate of vadapav in maharastra with noticifation no.
  • R.V. Joshi wrote on 13 February, 2011, 11:58

    One car of my one of the clients totally lossed in an accident. He got the insurence claim from the insurence company. What is the taxability under MVAT act 2002 in this case.
  • Devdatta wrote on 1 March, 2011, 16:04

    sir

    i would like to have an information about Vat rate on used,seconhand woodworking machinery

    pl. do the needful

    Regards
    Devdatta
  • I A QURESHI wrote on 22 March, 2011, 21:27

    What is mah Vat rate on scrap galvanised iron wire
  • Bhavesh wrote on 2 April, 2011, 17:14

    our product is Alloy steel casting & Steel tubes finished & unfinished goods what is the vat rate in maharashtra under cst act pl. help me
    Bhavesh
  • jekin wrote on 10 May, 2011, 13:52

    our product is IRON CABLE, SWITCHGEAR & OTHER ELECTRICALS wat is the schedule entry in maharashtra under vat act pl. help me
    jekin
  • Ajay Surana wrote on 11 May, 2011, 15:07

    The damping hose The damping hose being made of cotton fabric, it tends to exert a constant pull at the edges of the damper roller as it tends to shrink while drying. Belling of roller edges upsets the pressure distribution and a harder setting is required for the middle portion to transfer sufficient moisture to the plate.

    I AM PURCHASING FROM DELHI & SELLING IN MAHARASHTRA. UP TILL 31ST MARCH 2011 IT WAS TAX FREE.
    FOR 2011-2012 WHAT THE TAX STATUS OF CST & VAT.
    PLEASE LET ME KNOW.
    REGARDS
    AJAY SURANA
  • sharad wrote on 19 May, 2011, 16:14

    Dear Sir,

    Please help MVAT for cotton Fabric which Tax Rate from 01/05/2011

    Thanks & Regards,

    Sharad Marathe
  • BROWNEE wrote on 9 June, 2011, 17:45

    what mvat on brownie from 1.05.2011
  • prakash mekala wrote on 4 July, 2011, 16:08

    Dear Sir,

    in sale of flanges ( steel ) what is the % of M vat and cst ( with c from and with out c form pl reply
  • shrikant wrote on 4 January, 2012, 17:24

    Sir, Let me know what is schedule entry of SAGO (Sabudana) under MVAT.
  • Deepak Talekar wrote on 5 January, 2012, 15:40

    Rspected Sir/madam Please guide us whether VAT have to collect or applicable on small Bhojanalay house i.e khanawal (where in lunch and diner has been served)
    One of old lady aged 73 running samll Bhojanalay (having authorised permission from local BMC Office) and where she have to registered with Maharashtra Professional Tax(MPT) if yes under which provision and if not under which provision
    regards Deepak
  • vijay wrote on 13 January, 2012, 18:32

    what is vat for all types building material from Mumbai
    rgds/vijay
  • Somnath wrote on 17 January, 2012, 10:58

    Dear sir i want to know the current VAT rates in maharashtra for various commodity

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