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.
What is mah Vat rate on scrap galvanised iron wire
sir
i would like to have an information about Vat rate on used,seconhand woodworking machinery
pl. do the needful
Regards
Devdatta
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.
i want to know vat rate of vadapav in maharastra with noticifation no.
I want to know MVAT Rate for Mosquito net with notification no
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
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.
Rate of Access Control System in Maharashra state
Electronic Goods
we are loking Schedule entry for safety material(maks, handgloves etc.)require of new vat reg.
tahk you
Sir,
I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
Thanks
Santosh Naik
Please furnish me S.Tax (MVAT) on Sand Material in Maharashtra.
Gannon dunkerley & co Ltd
Mumbai
Kirit Patel
i want to know vat rate in maharastra on all types of milk product
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.
Sir,
I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
Thanks
which goods vat rate is 4%
which goods vat rate is 5%
which goods vat rate is 12.50%
give me list pls
Sir,
pls give list of goods and rate of VAT
What is Vat Rate on A4 Size Paper or on newspaper
What is VAT rate on ice tray made from rubber (used for making choclates)
What is Vat rate on ice tray made from rubber (used for making chocolates )
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
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
PLEASE GIVE ME THE RATE OF VAT & SERVICE TAX AGAINST WORK DONE OF CIVIL .
THANKS
GANESH DHUMAL
I want list of material comes Under 4% VAt 5% vat and 12.5% vat
Please let us know what is current vat rate on Antifreeze coolant in maharashtra
Sir,
I want to Know which MAterial comes Under 4% VAt 5% vat and 12.5% vat Plaese Specify
Thanks
What is the VAT rate now for Discareded Work rolls for Cold Rolled Steel Mills ?
Kindly confirm cotton cloth sales is under schedule A or U/s 8 fully exampted.
Thanks & regards
Rajendra
I want to know what is the vat rate for spares of cone cusher, screening plant & Road Rollers in mvat 2010
sir ,
I want to know what is the vat rate for space of cone cusher, screening plant & Road Rollers in mvat 2010
Sir,
What is the rate of Vat Applicable on a massage Chair used in the Beauty Parlour ?
Sir,
What is the rate of Vat Applicable on a massage Chair ?
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 %
What is the rate of Technical Urea, used as Industrial Inputs.
please tell me about
vat rate 2010 of ’schedule c’ in details
Please give me tax rate of coupler in maharashtra
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.
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
What is the schedule rate of Clutches, Brakes,gears,coupling,chain sprockets
dear sir,
plz tell me new vat rate for Rubber moulded Parts & Rubber Adhesive use inflatable boats.
Sir, plz tell me new vat rate of cement,sand,bricks,steel
Sir, please tell me vat rate 2010 of ‘schedule c’ in details
Sir,
I am an accountant, I want to know that what is the new vat rate for Hast alloy C material & Brass Material.
what is Mvat % on Dewatering pump if purchased by registered delears?
sir i am a trader of ms pipe& tube what is new rate of vat as per section code
Sir,
Please give me a detailed chart of Vat as per section code.
Thanks
Dear Sir,
what will be the MVAT rate for Denatured Ethanol from 01.04.2010
Regards,
Mohan Pingle,
ARSS BIOFUEL P.LTD.
sir ,
I want to know what is the vat rate for sago in mvat 2010
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
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
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