Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, Dated the 24th December 2013
NOTIFICATION NO. VAT 1513/ CR 150/ Taxation 1. dt. 24th December 2013.
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1513/CRA150/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 1st January 2014, amends the Schedule D appended to the said Act, as follows, namely :
In the Maharashtra Value Added Tax Act, 2002, in Schedule D,
1. in entry 3A,
(1) after the word and figures “Rules, 1963″ the following shall be inserted namely :— ” but excluding to those entry 3B of this Schedule applies “;
(2) in column (3), for the figure and sign “20%”, the figure and sign “40%” shall be substituted;
2. after entry 3A, the following entry shall be inserted, namely:
” 3B. Wine when sold in bulk and where provisions of the Maharashtra. Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996 are not applicable. 20% “.
By order and in the name of the Governor of Maharashtra,
Deputy Secretary to Government.