FINANCE DEPARTMENT

Mantralaya, Mumbai 400 032, dated the 27th November 2008

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT.1508/CR- 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 amends the Government Notification, Finance Department, No.VAT-1505/ CR-233/Taxation- 1, dated the 23rd November, 2005, with effect from 1st December 2008, as follows, namely: –

In the SCHEDULE appended to the said notification, after entry 17, the following entries shall be added, namely:-

18

.

. .

30064000

Dental cements and other dental fillings, –

(i) Filling Material i.e. Silver Amalgum, Composite Resins,

(ii) Cements for luting, Temporary Filling, Permanent Filling lining & base for filling materials,

(iii) Materials required for Endodontic treatment,

(iv) Paper Points, GuttaPercha Points, Silver Points, GuttaPercha Sticks, Materials required for Orthodontics.

19

340700

Preparations known as ‘Dental wax’ or as dental impression compounds put up in sets, in packings for retail sale or in plastic plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum of calcium sulphate),- .

(i) Impression Material; Alginates, Addition Silicones, Condensation Silicones, Impression Compounds, Impression Pastes, Shellac Base plates,

(ii) Dental Stone Plasters, Waxes & Investments. Inaly & built up waxes, hot/light/self polymerization powder for fabrication of artificial teeth,

(iii) Materials required for fabrication of artificial teeth Denture, artificial teeth, denture base material & chrome cobalt alloy, dental plasters

20

3404

. .

. .

Preparations known as dental wax when not put up in sets.

21

3824

. .

. .

Preparations known as dental Impression compound when not put up in sets.

22

.

750512

. .

Materials required for fabrication of artificial teeth Crown & Bridge, Chrome cobalt alloy, Nickel chrome alloy ceramic (powder, liquids, pastes), Composites.

23

90184900

Other instrument and appliances used in dental sciences, namely, Bracks, Pliers, Begg’s Wire, Straight Wire, Locking Pins, Elastics

24

90212100

Artificial Teeth

25

90212900

Dental Implants

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

CHITRA KULKARNI

Officer on Special Duty to Government

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Category : Goods and Services Tax (4596)
Type : Notifications (15213) Notifications/Circulars (30084)
Tags : MVAT (652) value added tax act (21)

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