WU UR-E] HERTE VT TS, ST, T €, 00W/H 97, W 0176 ORDER Finance Department, Mantralaya, Mumbai 400032.
Dated the Maharashtra Value Added Tax Act, 2002.
No. VAT-1505/CR-122/Taxation-1.- In exercise of the powers conferred by subsection (4) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby exempts from the payment of whole of tax, the classes of sales of goods effected by a unit holding a Certificate of Entitlement as defined under section 88, to whom incentives are granted under any Package Scheme of Incentives, specified in column (2) of the Schedule appended hereto upon fulfillment of the conditions, specified in column (3) of the said Schedule. 8
SCHEDULE Serial Class of sales Conditions No.
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(1) | Sale, by a Registered dealer being an industrial unit setup in | (1) The selling dealer the State which holds a valid Eligibility Certificate under the | shall incorporate the 1979 Scheme or, the 1983 Scheme or the 198§ Scheme or, as the | following declaration in case may be, the 1993 Scheme falling under the Package | the tax invoice issued by Scheme of Incentives issued by the relevant Implementing | him in respect of the Agency and a valid Certificate of Entitlement issued by the | sale, namely;- Commissioner for the purposes of this entry, of goods “1/We hereby manufactured in the said unit and specified in the Certificate declare that sale of of Entitlement. L - goods evidenced
Explanation-I:- For the purposes of this entry, the expression by this invoice is “sale” includes the sale by a depot, head exempt from the office or selling agent of the dealer, of goods whole of sales tax manufactured in the said industrial unit, in my/ our hands which are transferred / consigned or on account of the despatched to such a depot, head office or Certificate of selling agent. Entitlement
Explanation-II:- For the purposes of this entry, the expression bearing No. _ _ _ “sale” means “sale” as defined in clause (24) . _ duly of section 2 of the Act but not bel‘ng the sale granted to me/ us 3) “HETT YT TIAU, FRTAR, T 2, 00U/A ¢, WH /0 [wmr =y ETTE : &) Covered by sub-clause (B)i) and B)v) of and as such, my/ the Explanation to clause (24) of the said our immediate section. purchaser shall not
Explanation-IIl- For the purposes of this entry, for 1988 be entitled to claim Scheme and 1993 Scheme, the expression any setoff . in “goods manufactured” shall include By- respect of - this Products’ and ‘Scrap Products’ generated transaction under during the process of manufacture. " any provision of
Explanation-IV:- For the purposes of the 1988 Scheme, the the Maharashtra word “Manufacture” o its ~cognate Value Added Tax expression used in this entry would cover Act, 2002 or the processes specified in clauses (i), (vi), (xvii) rules made of rule 3 of the Bombay Sales Tax Rules, 1959 thereunder and as the said clauses stood on the 1# October that the 1988 transaction shall
Explanation-V:- The word “Manufacture” or its cognate be accounted for in expression used in this entry in respect of the tumover of units certfied by the SICOM or, as the case sales while filing may be, by the Directorate of Industries, my/our o retum’” shall include the following processes:- (2) Where the dealer has () Conversion of hot rolled [an additional place or sheets/strips into cold rolled | places of business which sheets/strips, is not an eligible unit,
(i) Conversion of steel sheets/strips |either within the into galvanised sheets/strips, | jurisdiction of the same
(iii) Conversion of thicker gauge of |Sales Tax Authority or Iron and Steel sheets into thinner | within the jurisdiction of gauge of Iron and Steel sheet, [a different Sales Tax
(iv) Drawing wire from wire rods or | Authority, the dealer galvanising wire, shall furnish a separate
(v) Giving heat treatment, threading | return in respect of said and casing of seamless pipes, industrial unit and shall,
(v) Processing of un-wrought, semi- | not be entitled to obtain manufactured, or concentrated | the permission to furnish (w¥) T ARE] WERTE I (AU, HETERY, U £, Ro0W/39 88, T 8379 forms of gold and silver into | consolidated return as far refined bullion. as the said industrial unit
Explanation VI:- The expressions "goods manufactured” | is concerned.
and “finished products’ mentioned | (3) Separate books of shall be deemed to include Credit of | 2ccounts shall be Duty Entitlement Pass Book which is | m2int@ined in respect of camed by the dealer by exporting out | ¢S24 industrial unit.
of the territory of India the goods manufactured in the eligible unit, whether mentioned or not in the Eligibility Certificate granted to the said dealer
(2) | Sale, by a Registered dealer being a wind power generation [1)The selling dealer shall unit or a person to whom sales tax benefits have been incorporate the transferred and who is certified by the Maharashtra Energy following declaration Development Agency (“MEDA"”) as an eligible unit under the | in the tax invoice 1998 Power Generation Promotion Policy and who holds a issued by him in valid Eligibility Certificate issued by MEDA and a valid | respect of the sale, Certificate of Entitlement issued by the Commissioner for the | namely;- purposes of this entry, of the goods manufactured in its | “I/We hereby declare cligible industrial unit and_specified in the Certificate of | that sale of goods Entitlement. evidenced by this
Explanation-I- For the purposes of this entry, the expression | invoice is exempt “sale” includes the sale by a depot, head | from the whole of office or selling agent of the dealer of goods | sales tax in my/ our manufactured in the said industrial unit| hands on account of which are transferred / consigned or | the Certificate of despatched to such a depot, head office or | Entitlement bearing selling agent. Np, St B 0 S
Explanation-II:- For the purposes of this entry, the expression | _ duly granted to “sale” means “sale” as defined in clause (24) | me/ us and as such, of section 2 of the Act but does not include my/ our immediate AR g—(5) 4 [CY] HERT YA TAUA, STATERT, TR ¢, 00w/ A R, FH R0 [T = the sale covered by sub-clause (b)) and
(b)(iv) of the Explanation to clause (24) of the said section.
Explanation-Ill - For the purposes of this entry, the expression “goods manufactured” shall include “By-Products” and “Scrap Goods” generated during the process of manufacture.
purchaser shall not be entitled to claim any set-off in respect of this transaction under any provision of the Maharashtra Value Added Tax Act, 2002 or the rules ‘made thereunder and that the transaction shall be accounted for in the turnover of sales while filing my/our return”
(2) Where the dealer has an additional place or places of business which is not an eligible unit, either within the jurisdiction of the same Sales Tax Authority or within the jurisdiction of a different Sales Tax Authority, the dealer ‘shall furnish a separate return in respect of the said industrial unit.
(3) Separate ‘books of accounts shall be ‘maintained in respect of the said industrial
(48) T UR-E] HERTE VT TS0, SFETEO, T £, 00U/ 98, T /3RS 3 unit.
@) [(D) (1) Sale, by a Registered dealer being a Tourism Project [1)The selling dealer shall set up and owned by it in the State of Maharashtra incorporate the @ excluding the island city of Mumbai, which holds a valid Eligibility Certificate issued by the Maharashtra Tourism Development Corporation (“MTDC”) under the Package Scheme of Incentives for Tourism, 1993 and a valid Certificate of Entitlement issued by the Commissioner for the purposes of this sub entry, of goods manufactured being food and non-alcoholic beverages, served for consumption in the premises of the said unit.
{a}B412}y8 Registered dealer beig a Tourism Project set up and owned by it in the State of Maharashtra excluding Mumbai district, which holds a valid Eligibility Certificate issued by the Maharashtra Tourism Development Corporation (“MTDC") under the New Package Scheme of Incentives For Tourism Projects — 1999 and a valid Certificate of Entitlement issued by the Commissioner, for the purposes of this sub-entry, of goods manufactured being Food and non-alcoholic beverages served for consumption in the premises of the said unit.
(b) Sale, by a Registered dealer being a Tourism Project set up and owned by it in the State of Maharashtra excluding the Mumcxpal Area of the Brihan Mumbai Municipal Corporation, who holds a valid Eligibility Certificate issued by the Maharashtra Tourism Development Corporation (“MTDC”) under the New Package Scheme of Incentives For Tourism Projects — 1999 and a valid Certificate of Entitlement issued by the Commissioner, for the purposes of this sub-entry, of liquor served for consumption in the premises of the following declaration in the tax invoice issued by him in respect of the sale, namely;- “I/We hereby declare that sale of goods evidenced by this invoice is exempt from the whole of sales tax in my/ our hands on account of the Certificate of Entitlement bearing _ _ duly granted to me/ us and as such my/ our immediate purchaser shall not be entitled to claim any set-off in respect of this transaction under any provision of the Mahatashtra Value Added Tax Act, 2002 or the rules made thereunder and that the transaction shall be AT AR S—(&37) (wo) T TR T, ST, TR ¢, Ro0w/AT 88, M Rk [HIT AT said unit. T accounted for in the
Explanation - For the purposes of sub-entry (2)(b) of entry-3, turnover of sales the total exemption from payment of taxes on while filing my/our the sale of liquor in any year shall not exceed 25 return” percent of the total exemption from payment of taxes payable under the Act, admissible to the | (2) Where the dealer has eligible unit, outside the jurisdiction of the | an additional place or Municipal area of the Brihan Mumbai | places of business which Municipal Corporation. is not an eligible dnit, either within the jurisdiction of the same Sales Tax Authority or within the jurisdiction of a different Sales Tax Authority, the dealer shall furnish a separate return in respect of said tourism unit and shall not be entitled to obtain the permission to furnish consolidated return as far as the tourism unit is concerned.
(3) Separate books of accounts shall be maintained in respect of the said tourism unit.
By order and in the name of the Governor of Maharashtra, Sudhakar Jamode Deputy Secretary to the Government.
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