Maharashtra VAT Notification for Tax Collection at Source by certain Authorities under section 31A, in respect of Excavation of Sand. 


Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, Dated the 2nd February 2013



No. VAT 1512/ CR-149/ Taxation-1.—In exercise of the powers conferred by sub-sections (1) and (2) of section 31A of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby, with effect from the 15 th February 2013, notifies for the purposes of clause (a) of sub-section (1) of section 31A of the said Act, to be the authorities mentioned in column (2) of the SCHEDULE appended hereto having jurisdiction over the area, who shall collect from the successful bidders in addition to the amount fixed for the auction of the sand, an amount at the rate specified in column (3) of the SCHEDULE appended hereto from the person or dealer who has been awarded the rights for excavation of sand, namely :—


Sr. No.

Class of authorities

Amount to be collected





District Collector, or Ten per cent. of the auction amount.


Cantonment Boards, or


any other authority under the State Government or Central Government.

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

Deputy Secretary to Government.

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Category : Goods and Services Tax (7650)
Type : Notifications (15996) Notifications/Circulars (32366)
Tags : MVAT (828)

0 responses to “MVAT – TCS by certain Authorities u/s. 31A, in respect of Excavation of Sand”

  1. sanjay panchal says:

    very good decision by govt. of maharashtra, i think all state applicable this type of notification for tax evasion in sand sales. TCS amount creditable or not that is not clear.

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