FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk,

Mantralaya, Mumbai 400 032, dated the 31st March 2012.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT. 1512/C.R.40/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 April 2012 amends SCHEDULES A, C and D appended to the said Act, as follows, namely :

In the Maharashtra Value Added Tax Act, 2002,-1. In SCHEDULE A,

(1) in entry 9A, in column (2), for the figures, letters and word ” 31st March 2012 ” the figures, letters and word ” 31st March 2013 ” shall be substituted;

(2) entry 21A shall be deleted;

(3) in entry 45A,

(a) sub-entry (b) shall be deleted;

(b) the following Explanation shall be added, namely :

“Explanation.—For the removal of the doubts, it is hereby declared that the unmanufactured tobacco shall not include unmanufactured tobacco when sold in packets under the Brand name.”;

(4) in entry 51, in column (2), the figures, letters and word ” 31st March 2012 ” the figures, letters and word ” 31st March 2013 ” shall be substituted;

(5) after entry 59, the following entries shall be added, namely :—

“60. Sale of edible oil and oil cake manufactured and sold by the Tel Ghani Units registered under the Khadi and Village Industries Commission Act, 1956 or as the case may be with the Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960 for a turnover not exceeding rupees twenty lakh in a financial year. The unit shall be certified by the Joint Commissioner of Sales Tax (Registration), in Mumbai and the concerned Joint Commissioner of Sales Tax (VAT Administration) in the rest of the state. NIL %
61. Sales of “Purak Poshan Aahar” by way of supplies made to the Aanganwadi Centres under the Integrated Child Development Scheme as specified in the Government Resolution, Women and Child Development Department, No.ABV-2005/CR-233/KA-5, dated the 28th October 2005. …… Nil %” ;

2. In SCHEDULE C,—

(1) in the heading, for the figures, signs and word ” 4% or 5% ” the figures, signs and words ” 2% or 3% or 4% or 5%” shall be substituted;
(2) in entry 4, in sub-entry (a), in column (3), for the figure and sign ” 5% ” the figure and sign ” 2% ” shall be substituted;
(3) for entry 10, the following entry shall be substituted, namely : –

“10. Bamboo and bamboo products.

 

5%”;

(4) in entry 41, after the words ” gypsum board “, the words ” and plaster of paris. ” shall be added;
(5) in entry 58, after sub-entry (a), the following sub-entry shall be added; namely : —

“(b) Liquefied Petroleum Gas for domestic use.

 

3%”;

(6) after entry 75, the following entry shall be inserted, namely : —

” 75A. Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.

 

5%”;

(7) after entry 82, the following entry shall be inserted, namely : —

“82A. Ribbon, Bow and Kajal.

 

5%”;

(8) after entry 83, the following entry shall be inserted, namely :—

“83A. Rock Salt.

 

5%”;

(9) after entry 85, the following entry shall be inserted, namely :—

“85A. Safety Helmets.

 

5%”;

(10) in entry 99, in column (2), for sub-entry (a), the following sub-entry shall be substituted, namely :-

(a) Umbrella and Raincoat excluding garden umbrella.”;

 

 

5%”;

(11) in entry 104, after sub-entry (b) the following sub-entry shall be added, namely:—

“( c) Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals and envelopes.

 

 

5%”;

(12) in entry 107, in sub-entry (11),—

(a) after clause (e), the following clause shall be inserted, namely :—

“(f) Raw, semi cooked, semi processed, readymix and ready to cook preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause (e) above.

(b) in the Explanation, for the brackets, letters and word “(a) to (e)” the brackets, letters and word “(a) to (f) ” shall be substituted;

 

 

5%”;

(13) in entry 108, in column (2), in sub-entry (1), in clause (b), for the figures, letters and word “31st March 2012″ the figures, letters and word ” 31st March 2013 ” shall be substituted;
(14) for entry 108A, the following entry shall be substituted, namely :—

“108A. Dry fruits excluding raisins and currants.

 

5%”;

(15) after entry 115, the following entry shall be added, namely :—

“116. Adult diapers and Sanitary napkins.

 

5%”;

3. In SCHEDULE D,—

(1) in entry 11,—

(a) in column (2), the figures, letters and word “31st March 2012” shall be deleted;

(b) in column (3), for the figure and sign “4%”, the figure and sign “5%” shall be substituted;

(2) In entry 12, for the words, figures and letters ” but excluding those to which entry 45A of SCHEDULE A and entry 101 of SCHEDULE C applies” the words, figure and letters “but excluding Beedi and those to which entry 45A of SCHEDULE A applies” shall be substituted.

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

O. C. BHANGDIYA,

Deputy Secretary to Government

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Category : Goods and Services Tax (7356)
Type : Notifications (15900) Notifications/Circulars (32168)
Tags : MVAT (815)

0 responses to “MVAT – Amendment to Schedules A, C, and D as per Budget Speech 2012-13”

  1. Milind K says:

    In the budget speach, the Hon. Finance Minister, State has mentioned that the excavators which are not liable to register with RTO will be taxed @ 5%. This is missing in the above Notification. Clarification required on this.

  2. AVINASH D. PATTANKUDE says:

    This collectively information is very useful to us. And I suggest to my colleges about this site for useful collectively taxation information.

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