Amends the Government Notification, Finance Department, No. VAT-1511/C.R.-57/Taxation-1, dated the 30th April 2011.

Value Added Tax (VAT) on the sale of liquor as prescribed in Section 41(5) of Value Added Tax Act is increased from the existing 35 percent to 40 percent vide MVAT notification No. No. VAT-1521 / C.R. 30 (A) / 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 (A) / Taxation-1.—In exercise of the powers conferred by sub-section (5) of section 41 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 the Government Notification, Finance Department, No. VAT-1511/C.R.-57/Taxation-1, dated the 30th April 2011, as follows, namely :—

In Schedule I, appended to the said notification, in entries at serial No.1, 2, 4 and 5, in column (4), for the letters, sign and figures “MRP × 35/135” wherever they occur, the letters, sign and figures “MRP × 40/140” shall be substituted.

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

MANDAR KELKAR,
Deputy Secretary to Government.

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