Trade Cir. No. 4 T of 2008
Sub: Grant of Certificate for TDS.
Section 31 of the Maharashtra Value Added Tax Act, 2002 provides for deduction of tax at Source. Section 31(1) (b) (ii) of the Act empowers the Commissioner of Sales Tax to grant certificate to a contractor who is not doing Works contract.
2. Where an application is made by the contractor and if the Commissioner is satisfied that the contract is not a works contract, then, he shall grant him the certificate for non-deduction of tax at source. The Commissioner may, after giving the contractor a reasonable opportunity of being heard, reject the application or cancel or modify such certificate.
3. Earlier, this power of granting the certificate was delegated by the Commissioner of Sales Tax to the Additional Commissioners of Sales Tax, Thane, Pune and Nagpur Zones for the moffusil areas and for Mumbai to the Joint Commissioner of Sales Tax (HQ)1, Mumbai by notifications No. Sr.DC(A&R)/PWR/1006/1/Adm-3 and Sr.DC(A&R)/PWR/1006/2/Adm-3 dated 6th October 2007 respectively.
4. Now, for the purpose of administrative convenience, the Commissioner of Sales Tax has decided to delegate these powers under section 31(1)(b)(ii) of Maharashtra Value Added Tax Act, 2002 to all the Joint Commissioners of Sales Tax (VAT Administration) having Head Quarters at places other than Mumbai, for moffusil areas and Joint Commissioner of Sales Tax (HQ)III, Mumbai for Mumbai. A notification bearing number Sr.DC(A&R)/PWR/1006/1/Adm-3 and Sr.DC(A&R)/PWR/1006/2/Adm-3 dated 30th January 2008 has been issued. The earlier notifications issued in this behalf are superseded.
5. This circular cannot be made use of for legal interpretation of provisions of law as it is clarificatory in nature. If any member of the trade has any doubt, he may refer the matter to this office for further clarification.
6. You are requested to bring the contents of this circular to the notice of the members of your association.
Commissioner of Sales Tax,
Maharashtra State, Mumbai.
No.PWR-1008/2/Adm-6 Mumbai, Dt. 26.02.2008
Trade Cir. No. 4T of 2008
1. Copy forwarded To :
a. All the Addl. Commissioners of Sales Tax in the State.
b. All the Joint Commissioners of Sales Tax in the State.
c. All the Sr. Dy. Commissioners of Sales Tax in the State.
d. All the Dy. Commissioners of Sales Tax in the State.
e. All the Asstt. Commissioners of Sales Tax in the State.
f. All the Sales Tax Officers in the State.
2. Copy forwarded with compliments for information to:
a. Deputy Secretary, Finance Department, Mantralaya, Mumbai.
b. The Under Secretary, Finance Department, Mantralaya, Mumbai.
c. The Accounts Officer, Sales Tax Revenue Audit, Mumbai and Nagpur.
3. Copy to all the Desks and Desk Officers in the office of the Commissioner of Sales Tax, Maharashtra State, Mumbai.
Joint Commissioner of Sales Tax,
(HQ)1, Maharashtra State, Mumbai.