• May
  • 04
  • 2011

Taxation of Liquor – MVAT Notification No. VAT-1511/C.R.-57/Taxation-1 dated 30th April 2011

Exemption On Sale Of Liquor

  1.  Exemption has been granted under section 41(5) to the extent notified to the specified classes of dealers in respect on sale of Liquor covered under entry 1, 2 and 3 of Schedule D (i.e. Foreign liquor, Country Liquor and Imported liquor respectively).
  2. Consequently, set-off on purchases of such liquor to these dealers will not be allowed under Rule 54(i).

FINANCE DEPARTMENT

Mantralaya, Mumbai 400 032, dated the 30th April 2011.

NOTIFICATION

MAHARASHTRA VALUE ADDES TAX ACT, 2002.

No.VAT-1511/CR-57/Taxation-l - In exercise of the powers conferred by sub-section (5) of section 41 of the Maharashtra Value Added Tax Act, 2002 (Mah IX of 2005), the Government of Maharashtra hereby subject to the conditions specified in column (5) against each class of dealers specified in column (2) of Schedule I and Schedule II appended hereto, provides for exemption of tax payable by the said dealers on their sales of liquor covered by entry 1, 2 and 3 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column (4) of the Schedules I and II against such sales specified in column (3) of the said Schedules.

Schedule I provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after the 1st May 2011. Schedule II provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 30th April 2011.

 

SCHEDULE-I

 

Sr. No. Class or classes of dealers Class or classes of sales Exemption Conditions
(1) (2) (3) (4) (5)
  Manufacturer of liquor holding Licence in PLL or CL-I or BRL appended to the relevant Rules under Bombay Prohibition Act, 1949. Sales of liquor which areManufactured by claimant dealer.

 

In   excess   of   the amount arrived at by applying the following formula:-MRP X 25/125 in respect of sales mentioned in column 3. (i) The   claimant shall        be registered dealer. The claimant dealer shall mention the corresponding MRP along with sale price in the sale bills.
  Wholesaler of liquor holding License in FL-I or CL-II appended to the relevant Rules made under the Bombay Prohibition  Act, 1949. (a)   Sales    of liquor    which are purchased from registered dealers on or after the 1st May 2011.(b)    Sales    of liquor    which are brought or     imported into the State from outside the State by the claimant dealer or dispatched   to him from outside the State.

 

 

 

Whole of tax on sales mentioned in clause (a) in column (3) of this entry.In  excess  of the    amount arrived at by applying the following formula :-

MRP X 25/125 in respect of sales mentioned in clause (b) in column (3)    of this entry.

 

(i) The Claimant dealer shall be a registered dealer.(ii) If the taxes have been paid or have become payable in respect purchases corresponding to the sales      covered      by clause (a) of column 3.

(iii)The claimant dealer   shall   mention the corresponding MRP along with sales price in the sales bills , if the said sales are covered by clause (b) in column (3).

  Retailer of liquor      holding License in FL-II or   FL-BR-II   or CL/  FL/TOD-III or country liquor Bar holding    license in CL-III appended to the relevant Rules made under the BombayProhibition Act, 1949.

 

Sales of liquor which are purchased from registered dealers on or after   the   1st May 2011. Whole of tax on sales mentioned in       column (3)    of    this entry. (i) The Claimant dealer    shall    be    a registered dealer.(ii)   If the taxes have been    paid    or    have become     payable     in respect purchases corresponding to the sales covered by column (3).
  Restaurants and Hotels having gradation   of   4 star or above 4 Star holding Licence in   FL-III or E appended to the relevant Rules made under the Bombay Prohibition Act, 1949. (a) Sales of liquor which are purchased from registered dealers on or after the 1st May 2011.(b) Sales of liquor which are brought or imported into the State from outside the State by the claimant dealer or dispatched   to him from outside the State. In excess of 20 per cent, of sale priceSales mentioned in clause (a) in column (3).

In excess of.-

(i) the amount arrived at by applying the following formula:-
MRP X 25/125        in respect of sales mentioned in clause (b) in      column (3), and

(ii)    20    per cent, of sale price of sales of goods mentioned in clause (b) in column (3).

(i) The Claimant dealer    shall    be     a registered dealer.(ii) If the taxes have been    paid    or   have become payable    in respect of purchases corresponding   to   the sales covered by clause (a) of column (3).

 

  Restaurants and Hotels having gradation of 3 star or below 3 star, clubs holding   License in FL-III or FL-IV or E appended to the relevant Rules made under the Bombay Prohibition Act, 1949. (a) Sales of liquor which are purchased from registered dealers on or after the 1st May 2011.(b) Sales of liquor which are brought or imported into the State from outside the State by the claimant dealer or dispatched   to him from outside the State. In excess of five per cent, of sale price ofSales mentioned in clause (a) in column (3).

In excess of,-
(i)The amount arrived at by applying the
following formula:-
MRP    X 25/125 in respect       of sales referred to, at (b) in column 3 and

(ii) Five per cent, of sale price of sales mentioned in clause (b) in column (3)

(i)The claimant dealer shall be a registered dealer.(ii)   If the taxes have been   paid    or   have become payable in respect purchases corresponding to the sales covered by clause (a) of column (3).

Note:-  A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries.

 

SCHEDULE – II

 

Sr. No. Class or classes of dealers Class or classes of sales Exemption Conditions
(1) (2) (3) (4) (5)
  Wholesaler of liquor holding License in FL-I or CL-II appended to the relevant Rules made under Bombay Prohibition Act; 1949. Sales of liquor which are purchased from the
registered dealers on or before the 30th April 2011.
In excess of the amount arrived at by applying the following formula:-MRP X 25/125 in respect of sales mentioned in column (3) of this entry. (i) The Claimant dealer shall be a registered dealer. (ii) The claimant dealer shall mention the corresponding MRP along with sale price in the sale bills.

(iii) The claimant dealer shall be entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April 2011 subject to the fulfillment of the condition (iv) below.

(iv) The claimant dealer shall submit a statement of closing stock as on the 30th April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra by the 31st May 2011. (v) If the claimant dealer fails to submit the stock statement the set-off in respect of the said stock shall be disallowed.

  Retailer of liquor holding License in FL-II   or   FL-BR-II   or   CL/FL/TOD-III appended to the     relevant Rules made under         the Bombay Prohibition Act, 1949. Sales of liquor which are purchased from the registered dealers on or before the 30th April 2011. In excess of the amount arrived at by applying the following formula:-MRP X 25/125 in respect of sales mentioned in column (3) of this entry.

 

(i) The Claimant dealer   shall   be    a registered dealer. (ii)     The      claimant dealer shall be entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April 2011 subject to the fulfillment of the condition (iii) below. (Hi) The claimant dealer shall submit a statement of closing stock as on the 30th April 2011 in the format   appended   to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of Maharashtra by the 31st May 2011. (iv) If the claimant dealer fails to submit the stock statement the set-off in respect of the said stock shall be disallowed.
  Restaurants and Hotels having gradation of 4 star or above 4 star holding Licence in FL-III or E appended to the relevant Rules made under Bombay Prohibition Act, 1949. Sales of liquor   which are purchased from registered dealers on or before the 30th April 2011. In excess of-(i) Amount arrived by applying the following formula MRP X 25/125 in   respect   of sales mentioned   in column 3 and

(ii)   Twenty per cent, of sale price of sales mentioned   in column (3).

(i) The Claimant dealer shall be a registered dealer. (ii) The claimant Dealer shall entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April 2011 subject to the fulfillment of the condition (iii) below, (iii) The claimant dealer shall submit a statement of closing stock as on the 30th April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective   Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra by the 31st May 2011.

(iv) If the claimant dealer fails to submit the stock statement the set-off in respect of the said stock shall be disallowed

  Restaurants and Hotels having gradation of 3 star or below 3 star, clubs holding License in FL-III or FL- IV or CL-III or E appended to the relevant Rules made under the Bombay Prohibition Act, 1949. Sales of liquor which are purchased from the registered dealers on or before the 30th April 2011. In excess of-(i) Amount arrived by applying the following formula MRP*25/125 in   respect   of sales referred to, in column (3) and

(ii)Five per cent, of sale price of sales referred to, in column (3).

(i)The Claimant dealer    shall   be    a registered dealer. (ii) The claimant dealer shall be entitled to claim set-off on purchases of liquor and packing material thereof purchased on or before the 30th April 2011 subject to the fulfillment of the condition (iii) below, (iii) The claimant dealer shall submit a statement of closing stock as 011 the 30th April 2011 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai

and respective  Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra by  the 31st May 2011.

(iv) If the claimant dealer fails to submit the stock statement the set-off in respect of the said stock shall be disallowed.

 

Note:- A liquor dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licences and avail the exemption mentioned against such sales in each of such entries.

 

Format

 

Stock statement

 

Details of goods held in stock at the close of business on the 30th April 2011 of goods specified in entry 1, 2 and 3 of Schedule D appended to the Maharashtra Value Added Tax Act, 2002.

 

Name of the dealer:-

TIN:-

Excise License No:-

 

Sr.No. Date of purchase Description of goods M.R.P. (in Rs.) Actual purchase price
Purchase price Tax (if charged separately in invoice)
(1) (2) (3) (4) (5) (6)
Total

 

 

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

 

 

O.C. BHANGDIYA

Deputy Secretary to Government

Sandeep Kanoi

4 Responses to “Taxation of Liquor – MVAT Notification No. VAT-1511/C.R.-57/Taxation-1 dated 30th April 2011”

  1. Mukesh S Dawda says:

    calculation of vat for retailers in liquor

  2. tejas patange says:

    if a dealer is let submit stock statement according 8t 2011 then

  3. chirag says:

    Pls. send me liqure bill formate & also how to pass entry in tally as purchase bill.

  4. VIPUL.B.MAKWANA says:

    pls give a MVAT & Servicetax rate of Liqur and give a bifarcate in invoice

Leave a Reply

GET FREE TAX UPDATES VIA EMAIL