Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, Dated 13th October 2017
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1517/C.R.136(a)/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, with effect from the 14th October 2017, amends Schedule ‘B ’, appended to the said Act, namely :—
In the Maharashtra Value Added Tax Act, 2002, in Schedule ‘B ’, in entry 16,—
(1) for clause (i), the following clause shall be substituted, namely :—
“(i) A registered dealer who uses natural gas as a raw material or fuel in manufacture of goods”;
(2) the existing Explanation shall be numbered as ‘(a)’thereof ; and after the said Explanation as so numbered, the following clauses shall be added, namely :—
“(b) The “goods ”referred to in this entry shall mean goods as defined under this Act and goods defined under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter, in this entry referred to as “MGST Act ”) ;
(c) ‘Registered dealer’ referred to in this entry, shall also include ‘taxable person’ registered under the MGST Act ;
(d) Benefits of this entry shall not be available to a registered taxable person, if, it is a hotelier or a restaurant and has opted to pay tax under section 10 of the MGST Act.”.
(3) in Proforma ‘A’,
(i) after the abbreviated words and sign “TIN………w.e.f…….. ”the sign and abbreviated words “/GSTIN………w.e.f………. ”shall be added ;
(ii) for the words “as defined under the Act or any other goods whatsoever ” the words and figures “as defined under this Act or goods defined under the MGST Act, 2017 ”shall be substituted ;
(iii) after the words “being issued ”the abbreviated words and sign “w.e.f. ……………. ”shall be added.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.