MVAT Notification – TDS for Unregistered Dealers-Increase in Rate of Tax from 4 & to 5 %
COMMISSIONER OF SALES TAX, MAHARASHTRA STATE , MUMBAI
Vikrikar Bhavan, Mazgaon, Mumbai 400 010., Dated the 4th April 2012.
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. JC(HQ)l/VAT/2005/97.—In exercise of the powirs conferred by sub-clause (1) of clause (6) of sub-section (1) of section 31 of Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Commissioner of Sales Tax, Maharashtra State , Mumbai, hereby, with effect from 1st April 2012, amends the Notification No. JC(HQ)1/ VAT/2005/97, dated 29th August 2005, as follows, namely :—
In the Schedule appended to the said notification at Serial No. 1, in column (3), for the words “four percent” the words “five percent” shall be substituted.
Commissioner of Sales Tax,
Maharashtra State, Mumbai