FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 27th November 2008
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT.1508/CR- 5/Taxation- 1 – In exercise of the powers conferred by sub-entry (8) of Entry 107 of schedule C appended to the Maharashtra Value Added Tax Act, 2002 [Mah IX of 2005], the Government of Maharashtra hereby amends the Government Notification, Finance Department, No.VAT-1505/ CR-233/Taxation- 1, dated the 23rd November, 2005, with effect from 1st December 2008, as follows, namely: –
In the SCHEDULE appended to the said notification, after entry 17, the following entries shall be added, namely:-
18 |
. |
. . |
30064000 |
Dental cements and other dental fillings, – (i) Filling Material i.e. Silver Amalgum, Composite Resins, (ii) Cements for luting, Temporary Filling, Permanent Filling lining & base for filling materials, (iii) Materials required for Endodontic treatment, (iv) Paper Points, GuttaPercha Points, Silver Points, GuttaPercha Sticks, Materials required for Orthodontics. |
19 |
– |
340700 |
– |
Preparations known as ‘Dental wax’ or as dental impression compounds put up in sets, in packings for retail sale or in plastic plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum of calcium sulphate),- . (i) Impression Material; Alginates, Addition Silicones, Condensation Silicones, Impression Compounds, Impression Pastes, Shellac Base plates, (ii) Dental Stone Plasters, Waxes & Investments. Inaly & built up waxes, hot/light/self polymerization powder for fabrication of artificial teeth, (iii) Materials required for fabrication of artificial teeth Denture, artificial teeth, denture base material & chrome cobalt alloy, dental plasters
|
20 |
3404 |
. . |
. . |
Preparations known as dental wax when not put up in sets. |
21 |
3824 |
. . |
. . |
Preparations known as dental Impression compound when not put up in sets. |
22 |
. |
750512 |
. . |
Materials required for fabrication of artificial teeth Crown & Bridge, Chrome cobalt alloy, Nickel chrome alloy ceramic (powder, liquids, pastes), Composites. |
23 |
90184900 |
Other instrument and appliances used in dental sciences, namely, Bracks, Pliers, Begg’s Wire, Straight Wire, Locking Pins, Elastics |
||
24 |
90212100 |
Artificial Teeth |
||
25 |
90212900 |
Dental Implants |
By order and in the name of the Governor of Maharashtra.