Amendment in Schedule ‘B’ of the Maharashtra Value Added Tax (MVAT) Act, 2002.(Tax rate of liquor)- Value Added Tax (VAT) on the sale of liquor as prescribed in Schedule-B of Value Added Tax Act is increased from the existing 60 percent to 65 percent vide Notification No. VAT-1521/C.R. 30/Taxation-1 dated 24th March 2021.

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 24th March 2021.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX, 2002.

No. VAT-1521/C.R. 30/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 2021, amends SCHEDULE “B” appended to the said Act, as follows, namely:—

In the Maharashtra Value Added Tax Act, 2002, in Schedule “B”,—

(1) in the heading, for the figures and sign “60%”, the figures and sign “65%”, shall be substituted;

(2) in entry 1, in column (3), for the figures and sign “60%”, the figures and sign “65%” shall be substituted;

(3) in entry 2, in column (3), for the figures and sign “60%”, the figures and sign “65%” shall be substituted;

(4) in entry 3, in column (3), for the figures and sign “60%”, the figures and sign “65%” shall be substituted.

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

MANDAR KELKAR,
Deputy Secretary to Government.

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