Notification No.:  VAT-1510/CR 47/Taxation-1 Dt.10.03.2010

THE MAHARASHTRA VALUE ADDED TAX ACT, 2002

No VAT-1510/CR 47/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 amends with effect from the 1st April 2010 the SCHEDULE “A” and “C” appended to the said Act as follows:?

(1) in Schedule-A, in entry 45, in column, (2) for the words, figures and brackets “ the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957)”, the words, figures and brackets “the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) but excluding those specified in Schedule-C” shall be substituted;

(2) in Schedule-C, ?

(a) in column (3), against entries at serial numbers 1, 2, 3, 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 18, 19, 21, 23, 24, 26, 28, 29, 29A, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 46, 47, 49, 50, 51, 53, 54, 56, 58, 59, 61, 62, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75, 76, 77, 79, 80, 81, 82 83, 84, 85, 87, 88, 89, 90, 91, 92, 93, 94, 95, 96, 97, 98, 99,100, 102, 103, 104, 105, 106, 107, 108, 109, 110, 111, 112, 113 and 114 for the figure and sign “4%” the figure and sign “5%” shall be substituted;

(b) for entry 4, the following entry shall be substituted, namely:?

“4(a) Cotton yarn but not including cotton yarn waste; 4 %
(b) Save as provided in clause (a) above, any yarn whether covered with any material or not; sewing thread, waste of any of them,excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A. 5%”;

(c) for entry 101, the following entry shall be substituted, namely:?

“101(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Act, 1956. 4 %
(b) Varieties of Textile and Textile Articles as may be notified from time to time, by the State Government, in the Official Gazette. 5%”.

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

CHITRA KULKARNI,
Officer on Special Duty to Government.


Note by Editors

As per the above new notification no. 1510/CR 47/Taxation-1 dt. 10-03-2010 issued by the Finance department of Maharashtra State government the goods which were covered under Schedule Entry – C  and on which 4% VAT tax was applicable will be now  changed to 5% Vat rate with effect from 01-04-2010, except the following which will be continued to charged 4 %.

Schedule C

LIST OF GOODS FOR WHICH THE RATE OF TAX IS 4%

Sr. No. Name of the commodity Rate of Tax
(1) (2) (3)
4 (a) cotton yarn not including cotton yarn waste . 4%
8 Aviation Turbine Fuel sold to a Turbo-prop aircraftExplanation: For the purposes of this entry “Turbo-prop Aircraft” means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine 4%
20 (new entry) During the periods starting on or, after 1st April 2010:-Paddy and rice, wheat and pulses in whole grain, split or broken form. 4%
22 Coal including coke in all its forms but excluding charcoal. -do-
25 Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste. -do-
27 Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-(1) decantation; (2) de-salting; (3)dehydration; (4) stabilisation in order to normalise the vapour pressure; (5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure; (6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes; (7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance. -do-
45 Hides and skins, whether in raw or dressed state -do-
55 Iron and steel, that is to say,(i) pig iron, spong iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap; (ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes); (iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars; (iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).; (v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections); (vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions; (vii) plates both plain and chequered in all qualities; (viii) discs, rings, forgings and steel castings; (ix) tool, alloy and special steels of any of the above categories; (x) steel melting scrap in all forms including steel skull, turning and boring (xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;(xii) tin plate, both hot dipped and electrolytic and tin free plates;(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;(xiv) wheels, tyres, axles and wheel sets; (xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;(xvi) defectives, rejects, cuttings or end pieces of any of the above categories -do-
57 Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise. -do-
68 Oil seeds, that is to say:-(i) Groundnut or Peanut (Arachis hypogaea); (ii) Sesamum or Til (Sesamum Orientale); (iii) Cotton seed (Gossypium Spp.); (iv) Soyabean (Glycine seja); (v) Rapeseed and Mustard- (1) Torta (Brassica Campestris var toria); (2) Rai (Brassica Juncea); (3) Jamba-Taramira (Eruca sativa); (4) Sarson-Yellow and brown (Brassica campestris var sarson); (5) Banarasi Rai or True Mustard (Brassica nigra); (vi) Linseed (Linum usitissimum); (vii) Castor (Ricinus communis); (viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera); (ix) Sunflower (Helianthus annus); (x) Nigar seed (Guizotia abyssinica); (xi) Neem, vepa (Azadirachta indica); (xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia); (xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra); (xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga); (xv) Punna undi (Calophyllum, inophyllum); (xvi) Kokum (Carcinia indica); (xvii) Sal (Shorea robusta)(xviii) Tung (Aleurites fordii and A. Montana)(xix) Red Palm (Elaeis guinensis)(xx) Safflower (Carthanus tinctorius) -do-
101 (a) (New enrty) Fabrics and sugar as defined from time to time, in  section 14 of the Central Sales Tax act, 1956 4%
101
(b)
Varieties textile and textile articles as may be notified from time to time by the State Government in the Official Gazette. 5%

Note : Entry no. 20 and enrty no. 101 (a) is new enrty.

Note : If the goods are sold Out of Maharashtra without “C” form than the tax as applicable in Maharashtra state will be applicable for this sale.

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102 Comments

  1. Deepak says:

    i purchased raw cotton from farmers & 100% sale it into other state dealers in as it is form ( without any kind of processing ). What is my MVAT liability ? is total sale is exempt under entry no 17 of scheduled A ? or if not then rate of tax. Please help me.

  2. Nimisha Agrawal says:

    I want to sell deities dresses and Accessories in Maharashtra and out of Maharashtra. are these free from VAT CST. if no what rate of MVAT will applicable?

  3. MANISH says:

    What MVAT rate on M. S. Tank it’s 5% or 12.5%.
    M/s. Crompton Greaves given its purchase order with MVAT @ 5%

    Please Confirm It’s urgent.

  4. Y K VARSHNEY says:

    I HAVE TO SOLD OLD AND USED GUNNY BAGS / JUTE BAGS FROM MAHARASTRA WITH IN MAHARASTRA OR OUT OF MAHARASTRA. THEN WHAT RATE OF M VAT WILL APPLICABLE WITH OUT ANY C FORM

  5. Vijay says:

    Hi,

    I would like to know, for unstitched dress material (unfinished) VAT is applicable or not?.

    If applicable how much it is.

    Thanks

  6. S Nath says:

    Sir

    I bought a used generator from Navi Mumbai and wants to take south India , I request you to mail me what rate Tax I should pay is it 12.5% or 5% or 4% .

  7. Vishal toshniwal says:

    Sir i have fabrication unit. Used bars and angel’s and produced grill what rate of vat in Maharashtra i must levied on this final product.

  8. Prasad says:

    Hello,
    Please let me know VAT rate applicable on scap of Metals, broken plastic chairs & Air Conditioners. We are going to sell all these items in measurement of weight.
    What is to be mentioned in the invoice. If possible please provide me the format.
    thanks in advance.

    Regards,
    Prasad

  9. anil says:

    please specify the tax applicable for febricated material (centring plate)
    which have raw material as m.s. steel angle & m.s. sheet joined by welding called as febrication

    thanks
    very urgent

  10. m.chouhan says:

    dear,
    let me know mvat shadule in pure gold plated gods articals,or any articals .pls tell me what is vat shadule ll applicabal on gold leaf artictals means gods statues ,but pack in frame .

  11. Swarajit Das says:

    PPGI Panel purchased from Maharashtra paying 12.5% vat. Same sold in Maharashtra. Please clarify whether vat is applicable. If applicable how to calculate.

  12. chetan rathod says:

    what is vat in maharashtra for Import Material purchase Rain X original Glass Treatment.
    this material uses for vehical glass rain slippery etc.

  13. Harshit jain says:

    sir we want set up a new firm in Rajasthan .it,s name is import n Export we want impot machinery , ms steel scrap ;scrap tyre for recycling .But we do not know how to get import licence and how much import dity on all material
    Harshit jain
    09414725924

  14. ramnik sangoi says:

    i want to know is vat leviable on insurance claim received for fire in factory of textile processing(claim received for yarn,machinery and repairs and main

  15. Deepak Talekar says:

    Rspected Sir/madam Please guide us whether VAT have to collect or applicable on small Bhojanalay house i.e khanawal (where in lunch and diner has been served)
    One of old lady aged 73 running samll Bhojanalay (having authorised permission from local BMC Office) and where she have to registered with Maharashtra Professional Tax(MPT) if yes under which provision and if not under which provision
    regards Deepak

  16. Ajay Surana says:

    The damping hose The damping hose being made of cotton fabric, it tends to exert a constant pull at the edges of the damper roller as it tends to shrink while drying. Belling of roller edges upsets the pressure distribution and a harder setting is required for the middle portion to transfer sufficient moisture to the plate.

    I AM PURCHASING FROM DELHI & SELLING IN MAHARASHTRA. UP TILL 31ST MARCH 2011 IT WAS TAX FREE.
    FOR 2011-2012 WHAT THE TAX STATUS OF CST & VAT.
    PLEASE LET ME KNOW.
    REGARDS
    AJAY SURANA

  17. jekin says:

    our product is IRON CABLE, SWITCHGEAR & OTHER ELECTRICALS wat is the schedule entry in maharashtra under vat act pl. help me
    jekin

  18. Bhavesh says:

    our product is Alloy steel casting & Steel tubes finished & unfinished goods what is the vat rate in maharashtra under cst act pl. help me
    Bhavesh

  19. Devdatta says:

    sir

    i would like to have an information about Vat rate on used,seconhand woodworking machinery

    pl. do the needful

    Regards
    Devdatta

  20. R.V. Joshi says:

    One car of my one of the clients totally lossed in an accident. He got the insurence claim from the insurence company. What is the taxability under MVAT act 2002 in this case.

  21. SHAFI says:

    I want to know rate schedule & Tax rate for SNUFF(TAPKIR) for MVAT Act.if anyone have supporting documents for prescribed for this items kindly send me on priority basis

    REGDS
    SHAFI

  22. BALU says:

    I bought under construction flat in march 2009, even ragistration also done on same time. & i am geting possesion jan 2011. meanwise i made all payment as per builders demand. so how much % VAT shall i pay.

  23. Kirit Patel /o. Gannon du nkerley & co Ltdf says:

    Please furnish me S.Tax (MVAT) on Sand Material in Maharashtra.

    Gannon dunkerley & co Ltd
    Mumbai
    Kirit Patel

  24. Ankit Gupta says:

    I want to know the VAT or surcharge rates are applicable or not if a manufacturing company producing iron products and its scrap is directly sold to a party who melt that scrap.

  25. K P RATNAKARAN says:

    I WOULD LIKE KNOW TO RATE OF VAT FOR PRE-ENGINEERED BUILDING (STEEL STRUCTURAL)IN MAHARASHTRA,GUJARAT, TAMILNADU,KARNATAKA,KERALA, ANDHRAPRADESH, GOA AND CHHATISGARH. YOUR IMMEDIATE RESPONSE IS SOLICITED WITH COPY OF RATE OF SCHEDULE IN THE RESPECTIVE STATE.

    REGARDS

    K P RATNAKARAN
    MANAGER-ACCOUNTS
    LLOYD INSULATIONS INDIA LIMITED,
    MUMBAI
    022-30480236

  26. GANESH DHUMAL says:

    I HAVE GIVE THE CIVIL WORK THROUGH CONTRACTOR & I HAVE SUPPLIED ONLY CEMENT & STEEL REMAINING PARTS IS TO BE BORN BY CONTRACTOR SO WHAT IS THE RATE OF VAT & SERVICE TAX TO BE PAID BY CONTRACTOR AGAINST COMPOSITION SCHEME.

    THANKS & REGARDS,
    GANESH DHUMAL

  27. ALTAF says:

    Sir,
    We are the manufacturer of fancy shopping bags used in malls for carrying the products… pls let us know at what % the vat rate is applicable in M Vatwhether it is 12.5% or its 5 %

  28. Anil Kumar Srivastava says:

    What are the rate applicable on sale of scrap material. Whether the same as applicable to fresh purcahse within scheduel A-F or any specail rate would be applicable.

    Further, if any company sells the company car to anybody individual, whether vat would be applicbale or not.

  29. Gayatri says:

    We are Importer & Trader of Metal Scrap. We would like to know exact vat % to be charged on Scrap like Stainless Steel, Aluminium, Brass, Copper, Alloy Steel etc. Thanks in Advance. Regards, Gayatri

  30. pramod mane says:

    We are manufacturer of bulk drugs. What is the rate at which mvat to be charged for aforesaid goods while clearing it into domestic market? Please help & do the needful

    Thanks
    PPM

  31. Super Castings says:

    what is the rate at which mvat to be charged on Stainless Steel & alloy Steel Castings from 01/04/2010 please help & confirm

    Thanks & regards
    we remain faithfully yours

    Super Castings (Bombay) pvt Ltd Dombivli

  32. Super Castings says:

    what is the rate at which mvat to be chared on Stainless Steel & alloy Steel Castings from 01/04/2010 please help & confirm
    Thanks & regards
    we remain faithfully yours

    Super Castings (Bombay) pvt Ltd
    Dombivli

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