Various Notifications as per Budget Speech- 2011-12

VAT.1511/C.R. 54(1) to (6)/Taxation-1 dated 27th April 2011

_______________________________

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 27th April 2011.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/ C.R. 54(1)/ Taxation-1.—In exercise of the powers conferred by entry 82 of SCHEDULE C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st May 2011, amends the Government Notification, Finance Department, No. VAT-1505/CR-119/ Taxation-1, dated the 1st April 2005, as follows, namely:‑

In the said notification, in entry 13, after the words “biogas plants” the following shall be inserted, namely :‑

“excluding those to which entry 56A of SCHEDULE ‘A’ applies”.

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

O. C. BHANGDIYA,

Deputy Secretary to Government.

_______________________________

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 27th April 2011.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/ CR 54(2)/ Taxation-1.—In exercise of the powers conferred by entry 39 of SCHEDULE C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st May 2011, amends the Government Notification, Finance Department, No. VAT-1505/CR-114/ Taxation-1, dated the 1st June 2005, as follows, namely:‑

In the said notification,

(a) for entry 9, the following entry shall be substituted, namely:

“9. Copyrights excluding those for distribution and exhibition of cinematographic films in theatres and cinema halls.” ;

(b) after entry 12, the following entry shall be added, namely:—”13. Live telecasting rights of events performed in Maharashtra.”. By order and in the name of the Governor of Maharashtra,

O. C. BHANGDIYA,

Deputy Secretary to Government.

_______________________________

FINANCE DEPARTMENT

Mantralaya, Mumbai 400 032, dated the 27th April 2011.

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/ C.R. 54(3)/ Taxation-1.— In exercise of the powers conferred by clause (b) of entry 94 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 1st May 2011, amends the Government Notification, Finance Department, No. VAT-1505/CR – 165/ Taxation-1, dated the 1st June 2005, as follows, namely:

In the said notification, entry 28 shall be deleted.

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

O.C. BHANGDIYA,
Deputy Secretary to Government.

_______________________________

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 27th April 2011.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/ C.R. 54(4)/ Taxation-1.— In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st April 2011, amends the Government Notification, Finance Department No. VAT-1505/CR-105/Taxation-1, dated the 1st June 2005, as follows, namely:‑

In the SCHEDULE appended to the said notification,—

1. In entry 2,

(a) in column (4), for the word “thirty” wherever it occurs, the word “fifty” shall be substituted ;

(b) in column (5),‑

(i) for the word “thirty” wherever it occurs, the word “fifty” shall be substituted;

(ii) for condition (iv), the following conditions shall be substituted, namely:‑

“(iv) The claimant dealer shall apply in ‘Form-3’ appended to the notification to the Joint Commissioner of Sales Tax (Registration) in case of dealers in Mumbai and in other cases to the Joint Commissioner of Sales Tax (VAT Administration), concerned.

(iv-a) The option to join composition would be effective from the date of registration, if the dealer applies for composition scheme at the time of registration.

(iv-b) If the dealer opts for composition scheme fromist April 2011, he shall apply on or before the 30th June 2011.

(iv-c) If the dealer opts for composition at any time on or after the 1st April of any year then the option shall be effective only from the beginning of the next financial year.”

2. In entry 3, in column (4), in clause (1), for the figure and words “4 per cent” the words and figures “5 per cent.” shall be substituted.

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

O. C. BHANGDIYA,
Deputy Secretary to Government.

_______________________________

FINANCE DEPARTMENT
Mantralaya, Mumbai 400 032, dated the 27th April 2011.
NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/ C.R. 54(5)/ Taxation-1.— In exercise of the powers conferred by sub-entry (8) of entry 107 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st May 2011, amends the Government Notification, Finance Department No. VAT.1505/CR-233/ Taxation-1, dated the 23rd November 2005, as follows, namely:-

In the SCHEDULE appended to the said notification, in entry 5, in column (5), for the words “Spectacles, Correctives, Protective or other” the words “Corrective Spectacles” shall be substituted.

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

O. C. BIIANGDIYA,
Deputy Secretary to Government.

_______________________________

FINANCE DEPARTMENT
Mantralaya, Mumbai-400 032, dated the 27th April 2011.
Order

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT 1511/C.R. 54(6)/ Taxation-1.— In exercise of the powers conferred by sub-section (5) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1st May 2011, amends the Government Order, Finance Department, No. VAT.1507/CR-93/Taxation-1, dated the 21st January 2008 as follows, namely :‑

In the said Order, for the words “four per cent” the words “five per cent” shall be substituted.

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

O. C. BHANGDIYA,

Deputy Secretary to Government.

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Category : Goods and Services Tax (5594)
Type : Notifications (15447) Notifications/Circulars (30846)
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