FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 21st April 2017
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT.1517/C.R.44/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 SCHEDULE ‘D’ appended to the said Act, with effect from the 22nd April 2017, as follows, namely :—
In Schedule ‘D’, appended to the Maharashtra Value Added Tax Act, 2002, in entry 10,—
(a) in sub-entry (a), against clauses (i) and (ii) in column (3), for the figures, signs and words “ 26%+ Six rupees per litre ”, the figures, signs and words, “26%+ Nine rupees per litre” shall be substituted ;
(b) in sub-entry (b), in column (3), for the figures, signs and words, “ 25%+ Six rupees per litre ”, the figures, signs and words “25%+ Nine rupees per litre” shall be substituted.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Revised Serial No. 10 of Schedule ‘D’, appended to the Maharashtra Value Added Tax Act, 2002
| S. No. Name of the commodity | Name of the commodity | Rate of Tax | With Effect From |
| 10 | Any other kind of Motor Spirit | ||
| (a) When delivered, | |||
| (i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette; and | 26% + Six rupees per litre |
17.9.2016 to date to 21.04.2017 | |
| 26%+ Nine rupees per litre
|
Wef 22.04.2017 | ||
| ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette; | 26% + Six rupees per litre |
17.9.2016 to date to 21.04.2017
|
|
| 26%+ Nine rupees per litre | Wef 22.04.2017 | ||
| (b) when delivered in circumstances other than those mentioned in clause (a) above. | 25% +Six rupees per litre |
17.9.2016 to date to 21.04.2017
|
|
| 25%+ Nine rupees per litre | Wef 22.04.2017 |
