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fiw - TR s T o R AT IS B : — i, W STt st 1 ST @ fr, T s HIEUSTE AT T ST FIET AR T ; < W RE] WERTE YI T, SRR, S §, 004/ 18, T 318 weo FINANCE DEPARTMENT g Mantralaya, Mumbai 400 032, dated thelst June 2005.
NOTIFICATION ‘MaHARASHTRA VALUE ADDED TAx Acr, 2002.
No. VAT, 1505/CR-105/Taxation-1.—In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of the Government Notification, Finance Department No. VAT. 1505/ CR-105/ Taxation-1, dated 1~ April 2005, Government’ of Maharashtra hereby subject to the conditions specified in column (5) against each class of dealers specified in column (2) of the Schedule appended hereto, provides for composition of tax payable by the said dealers on their sales specified in column (3) of the said Schedule as specified in column (4) of the said schedule.
SCHEDULE Sr.” Class or Classes of Sales or Purchases . Composition Conditions No. classes of Amount dealers 1 @) @) @ ®) 1 Restaurants, Aggregate of sales of food and 8 per cent. of (i) The Exting non-alcoholic drinks, not being the turnover of claimant dealer house, food, alcoholic and non-alcoholic ~ sales in the shall not be Refreshment drinks served for consumption in case of 2 entitled to room, any resturant or hotel or any part registered claim any set Boarding thereof having gradation of “Four dealer and 10 off under the cstablishment, Star” and above or supplied by Per cent of the Maharashtra Factory such resturant or hotel, turnover of Value Added canteen.. (o5 sarved for consumption abor Lon.n e TaxRules, Llus, in the immediate vicinity of unregistered 2000 " TesPect Hetels ud any restaurant, hotel, e of the Carararss eating house, refreshment purchases room, boarding Explanation.- ~ corresponding establishment or in any Where the to any goods club or; dealer is also ~ Which ai:;e sold
(b) supplied by way of counter ~Serving or resold or | e by such restaurant, alcoholic used in packing hotel, eating house, drinks, the tax of goods refreshment room or payable on referred to in boarding establishment or ~sales of column (3) of club, or : alcoholic drinks this entry.
(c) served for consumption at Wwill not be = any place other than a compounded . (ii) The restaurant, hotel, eating ~ under this claimant dealer house, refreshment room, natification but shall not collect boarding establishment, = the tax payable tax including factory canteen, or any club on sales by composition by a caterer. such dealer of amount HIT IR-F—%.
wek TR A A0, FER, JA ¢, 000/76 R, R0 AT T Schedule—contd.
1 2) [&)) 3 @) 5) food and non- separately in alcoholic drinks the bill, cash will be allowed memo or fote invoice issued compounded ~ to the anfdets customer.
notification. ~(iid) The o > claima.ntldealer shall apply in the form3 in y respect of Miad caterers and in " the Form-1’ in & case of others appended to s _ this notification for exercising the option to pay tax under the composition scheme. The application should be made to the assessing authority who was in charge of the case on the 31* March 2005, before 15% June 2005 or as the case may be, to the registering authority at the time of . application for Registration Certificate under the Act.
(iv) Subject to - condition (ii), if the option to join or to opt out of the composition 7 scheme is ] WO AR-A] AENTE R AT, SR, S 2, 004/ f2, T 2330 4R Schedule—contd.
(1 (2) 3) ) (5) e 2 Bakers Aggregate of Sales of bakery products which are manufactured by the baker himself.
4 per cent. of the first thirty lakh rupees of the total turnover of sales of goods referred to in column (3) of this entry and goods imported out of Maharashtra State, if any including bread in loaf, rolls, or in slices, toasted or otherwise, in the case of a registered dealer and 6 per cent. of the first thirty lakh rupee of the total turnover of sales of goods referred to in column
(3) of this entry and goods imported out of Maharashtra State, if any including bread in loaf, rolls, or in slices, toasted or otherwise, in the case of an unregistered dealer.
beginning of the next year.
() The claimant dealer is not eligible to issue “Tax Invoice” in respect of sales of goods referred to the column (3) of this entry.
(i) The claimant dealer shall be certified by the oint Commissioner for the purpose of claiming benefit under this entry.
(ii) The claimant dealer shall not be entitled to claim any set off under the Maharashtra Value Added Tax Rules, 2005, in respect of the purchases corresponding to any goods which are sold or resold or used in packing of goods referred to in column (3) of this entry.
(iii) The turnover of sales of bakery products :
including bread has not - exceeded rupees thirty falkh in the year previous to which the I AR-F--8 03 4R TRRTE VIR T, FRTERI, S §, 0004 2, h R [T wwa Schedule—contd. - 1) (2) @) 4) (5) composition, is availed and if dealer was not lible for _ registration under Bombay Sales Tax Act, 1959 or as the case may be under the Maharashtra Value Added Tax Act, 2002, in the immediately preceeding Year, there ic o previous year then he shall be entitled to claim the benefit of the scheme in respect of the first thirty lakh rupees of the total turnover of sales in the current year.
(iv) The c{x‘wantlde_aler shall apply in the Farm-s appended to " this notification for exercising the option to pay tax under he composition scherze. The application should be made to the assessing authority who was in arge of the case on 31% March 2005, before 15% June 2005 or as the case may be, to the . registering authority at the time of WP AR-E] WERTE YR Y0, TR, ST f, [004/H 92, W k39 Yoy Schedule—contd.
[¢9) 2 @) @ _ (5 application for Registration Certificate under the Act.
(v) Subject to condition, (iif) if the option to join the _ ‘composition scheme is exercised, in any year then it can be changed only at the beginning of the next year.
(vi) The claimant dealer shall not be eligible to issue “Tax Invoice’ in respect of sales of goods referred to in column (3) of this entry.
(vii) The claimant dealer shall not be eligible to recover the composition amount from any customer separately.
3 Retailers Total turnover of sales made by a The (i) The selling registered dealer, who is a retailer composition dealer does not as provided in section 41, of any amount shall collect tax goods, excluding the turnover of- be as specified separately in resales if any, effected by him, of below, respect of the the following goodsi— claated on sl specified
(1) Porsimndimuor, as defined in— - in column (8), rule 3(6)(1) of the Bombay Excess, if (i) The Foreign Liquor Rules, 1953. any, of the slainant gealer shall not be () Country liquor, as defined in Lotal burmover & o Maharashtra Country Liquor P = claim any set including 2 Rules, 1973. otnoverof | off under the
(3) Liquor imported from any Soles of tax . Maharashtra place outside the territory of India ree goods but AU £6€ as defined, from time to time, in €xcluding o rule 3(4) of the Maharashtra ~ liquor, drugs 2005 in respect uey WERTE I AT, AT, T R, oS 0, T §]RS [WrT =Iw=ar Schedule—contd.
A ® oy ®) Foreign Liquor (Import and and motor of the Export) Rules, 1963. spirits referred -purchases to in coloumn correspondin; (@) Drugs covered by the entry . (3, of thie i 29 of the Schedule C appended t0 gy 'in Shithore Gl the Act. respect of any or resold or six monthly used in packing (5) Motor Spirits notified by the State Government under subsection (4) of section 41 of the Act.
period over the turnover of purchases including turnover of purchases of taxfree goods, but excluding liquor, drugs, ‘motor spiritis referred to in column (3) of this entry, in respect of the said six month period. The turnover of purchases shall be increased by the amount of tax collected by the vendor of the retailer separately from the retailer.
(1) at the rate of 5 per cent for the 2 retailers whose aggregate of turnover of sales of goods, covered by schedule A and goods taxable at the rate of 4 per cent. if any, is more than .50 per cent. of the total turnover of sales.
excluding the of goods referred to in column (3) of this entry. &
(iid) The turnover of sales of goods emme specified to in column(3) of this entry has not exceeded rupees fifty lakh in the year previous to which the composition is availed of and if the dealer was not liable for registration under the Bombay Sales Tax Act, 1959 or, as the case may be under the Maharashtra Value Added Tax Act, 2002, in the immediately proceeding year, then he is entitled to claim the benefit of the ;
scheme in respect of the :
first fifty lakh rupees of the total_turnover of sales in the current year.
\ ] HERTE W T, SRR, T ¢, 200w/ %8 ¥ /RO ek Schedule—contd.
1) 2) 3) x ) (5) turnover of (iv) The liquor, drugs turnover of : and motor purchases sprits referred referred to in to in column - column (3)
(3) of this ' shall be :
satey: reduced by the : amount of
(2) at the rate every credit of of 8 per cent. in any type any other case. received by the selling dealer from any of his vendors 5 whether or not such credit is in respect of any goods purchased by the selling dealer from the said vendor.
() In respect of the six monthly period starting on the 1% April 2005, for calculating the excess referred to in column (4), 5/6t of the turnover of sales of the six monthly period is to be considered instead of the entire turnover of sales for that period.:
(i) The claimant dealer : shall apply in 5 . the Form-4’ appended to this notification for exerising the option to pay tax under the W WIS VIR T, JRTERDT, T {, 004A3S R, WHIR [WnT Awa Schedule—contd.
(68 (2) 3) @) . (5) composition scheme. The application should be made to the assessing suthority who was in charge of the case on the 31 March By 2005, before : the 15% June 2005 or as the case may be, to the registering authority at the time of application for Registratior Certificate under the Act.
(vii) Subject to condition (iii), if the option to join the composition scheme is exercised, in any year then it can be < changed only at the beginning of the next year.
(iii) The claimant dealer ’ shall not be eligible to recover composition amount from S any customer separately.
(%) The claimant dealer is not a manufacturer or importer.
wrT wRw] WERTE T T, SR, S €, 00w/ ke, W €229 wee _ Schedule—contd.
(2) @) @ 5) 4) Dealers in Secondhand Motor Vehicles Sales of second-hand passenger The motor vehicle whether or not sold composition after reconditioning or refurbishing by a registered amount shall be calculated @ dealer whose principal business is 12.5% on 15% of buying or selling of motor vehicles.
of the sale price of the vehicle.
(x) The taxable goods resold are purchased from registered dealers.
(xi) Purchases of taxfree goods may be from registered dealers as well as from unregistered dealers.
(xii) Any other purchases from unregistered dealers are meant only for packing of goods resold.
(i) Claimant - dealer shall be certified by the Joint S Commissioner of Sales Tax for the purpose of this entry.
(i) The selling dealer proves to the satisfaction of the Commissioner that the Entry Tax in respect of the said vehicle has been paid, or that the said vehicle is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the UER TR YR YU, SFEEROT, S ¢, R00/54W 82, WH 0370 [WIT WRew Schedule—contd.
1) (@) @) 4 ®) % State of Maharashtra and accordingly, registrati mark of this State was allotted to the said vehicle.
(iii) The . 2 claimant dealer shail not be eligible to claim set-off of tax paid or payable or, and of entry 3 tax paid or payable, if any, on’ purchases of second-hand motor vehicle . referred to in : column(3) of this entry.
(iv) The claimant dealer shall apply in the ‘Form-~’ appended to this notification for exercising the option to pay tax under the composition scheme. The application should be made to the assessing authority who was in charge of the case on the 31% March « 2005, befors 15% June, 2005, or as the case may be, to the registering authority at the time of I AR-A] WERIE YA WA, ST, S 2, R00W/R 12, W 1339 ugo Schedule—contd.
1) (2) : % 3) A4 (5) application for Registration Certificate under the Act.
() The claimant dealer ‘ shall not issue “Tax Invoice” in respect of sales of goods referred to in column (3) of this entry.
(vi) The . claimant dealer shall not be entitled to ~ recover composition amount from any customer separately.
u’ TERTE Y T, SR, 7 2 000/ 7, T RO [wT =R " Form-1 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option fo pay tax under the scheme of compesiion under the Maharashira Value Added = Tax Act, 2002 Name of the dealer R.C.No. under the M.V.AT. Act, 2002 ‘Nature of business ‘Class of déalers = et of ettt e deater regisered e the Borbay Sales Tax Act, 1959 and | continue (0 b registered under Mahaashtra Value Added Tax Act, 2002 e Restaurant / Club / Hotel 1 terms ofthe provisions of section 42 of the Maharashtra Value Added Tax Act 2002, confirm a1 am ligibl to opt for payment of tax under the composition scheme and accordingly, 1 hereby e amicate that T would be paying tax under the composition opton with effect from 1* of April 2005 O pércby undertake 1o abide by the terms and conditions goverring the ‘composition scheme.
1 am aware that as a composition dealer, | am not efigible to 2 T i sc-off of saes tax paid on purchases corresponding o any goods which are sold ek or wsed in the packing of goods refered o in column (3 of the enry 1o [0} of this notification, eligible o recover the composition amount from 1y Customers scparately and o asue Tax Invoice’ inespect of sales of goods referred to in column (3) of the entry 1o, (1) of this notification.
ehange over to.a normal VAT dealer il the end of the financial year Place Signature Dae Status of the signatory.
‘Name of the dealer R.C. No. under the M.V.AT. Act, 2002 — | s Place - Dated Signature and Stamp Of Receiving Offi ACKNOWLEDGEMENT Name of the dealer R.C. No. under the M.
‘Nature of business Roceived intimation for choosing an option to pay tax “under the scheme of composition.
[V.AT. Act, 2002 Signature and Stamp Of Receiving Officer ¢ the MVAT Act now reads as:
Please note your RC number undes e Please use this new number in all the documents such as invoices purchase orders, and the returns, chalans efc. under this Act i ] SR I T, SR, S 2004/FS (R, T W9 &2 Form-2 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Lntimation fr choosing an oplon o pay tax under the schems of composition wnder the Maharashira Value Added Tax Adt, 2002 E = el registered under the Bombay Sales Tax Act, 959 Value Added Tax Act, 2002 ‘Nature of business section 42 of the Maharashira h O ar he compositon scheme and accordingly, L herety communicate that 1 woul of April 2005.
Further, | hereby underiake to abide by T am aware that as a composition dealer, 1 am potel ligible to - T s stoff of sae tax paid on purchases, corTesponding o 0% ‘goods which are sold o resold or used in the packing of goods referred o in column (3) of cnury (1) of this noification, :
- eligible o es 1m my customers separately and ~toissue Tax forred to if column (3) of extry (1) of this notification.
change over to a normal VAT dealer ill the end of the financial year.
over the composition amount fro Invoice’, in respect of sales of goods rc Place Signature Date ‘Status of the signatory # ’ R.C. No_under the M.V-AT. Act, 2002 ‘Nature of business ’ tamp Of Receiving Officer Place : _. — Signature and S Name of the dealer VAT, Act, 2002 R.C. No. under the M.
Nature of business Received intimation for choosins 5 an option 1o pay tax under the schieme "of composition..
Place: - and Stamp Of Receiving Officer Dated :
Signature MVAT Act now reads as:
Please note your RC number under the WQ3 R TR TR, S, T %, 00w/ 22, R (v ERE Form-3 .
(See section 42 of the Maharashira Value Added Tax Act, 2002) Intimation for choosing an option 1o pay tax nder the scherne of composition under the Maharashiru Value Added Tux Act, 2002 Name of the dealer 5 R.C.No. under the M.V.A.T. Act, 2002 Nature of business - Value Added Tax Act, 2002.
_ Interms of the provisions of section 42 of the Maharashtra Value Added Tax Act, 2002, I confirm - that 1 am cligible to opt for payment of tax under the composition scheme and accordingly, I heieby communicate that 1 would be paying tax under the composition option with effect from 1" of April 2005, - Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
1 am aware that as 2 composition dealer, I am not eligible to - claim set-off of sales tax paid on purchases, corresponding to any goods which are sold or resold or used in the packing of goods referred 1o in column (3) of entry (2) of this notification, eligible to recover the composition amount from my customers separately and to issue “Tax Invoice’, in respect of sales of goods referred to in column (3) of entry (2) of this notification.
change over 10 a normal VAT dealer (il the end of the financial year.
Place Signature Date Status of the signatory [ For office use only g ‘Name of the dealer ] R.C. No. under the M.V.A.T. Act, 2002 1 [ Nature of business Place :
Dawd il Signature and Stamp O Receiving Officer ACKNOWLEDGEMENT Name of the dealer R.C. No. under the M-V.A.T. Act, 2002 . :
Nature of business = Received intimation for choosing an option to pay tux under the scheme of composition. - Place :
/ & Dated : Signature and Stamp Of Receiving Officer ‘Please note your RC number under the MVAT Act now reads as: \ J Please use this new number in all the documents. such as invoices purchase orders, and the returns, chalans etc. under this Act wr =wea) uzm‘;‘xrm'—r A, SR, T {, R00W/FE R, Th R0 u¥ L (See section 42 of the Maharashira Value Added Tax Act, 2002) intimation for choosing an option to pay tax under the scheme of composition under the Maharashira Value Added Tax Act, 2002 Name of the dealer R.C. No. under the MV.AT. Act, 2002 Nature of business Class of dealer Retailer T ama deler registered under the Bombay Salcs Tax ,m. 1959 and 1 continue to be registered under Maharashira Value Added Tax Act, 2002.
- In terms of the provision of setion 42 of the Maharashiza Value Added Tax Act, 2002, I confirm 3 ihat | am eligble to opt for payment of tax under the compositon scheme and accordingly. 1 herchy i communicate that | wold be paying tax under the composition option with effect from 1* of April 2005.
Furiher, hercby undertake to abide by the terms and conditions governing the composition scheme.
1am aware that a5 a composition dealer, 1 am not eligible to - claim set-off of sales tax paid on purchases corresponding to any goods which are sold o resold or used in the packing of goods referred to in column (3) of the entry (3) of this notification, - ligible 0 recover the composition amount from my cuStomers separately and - to issue “Tax Invoice” in respect of sales of goods refefred to in column (3) of the entry
(3) of this notification, - change over to a normal VAT dealer il the end of the financial year.
T further declare that I am not manufacturer o importer or not purchasing any goods from a registered dealer whose sales of the said goods are not liable to tax by virtue of the provisions contained in sub-section (1) of section 8 of the Act.
Place S5 . Signature Date Status of the signatory [ For office use only ] Name of the dealer R.C. No. under the M.V.AT. Act, 2002 Nature of business Signature and Stamp Of Receiving Officer ACKNOWLEDGEME] i Name of the dealer f R.C. No_under the M.V.AT. Act, 2002 Nature of business Received intimation for chioosing an option to pay tax under the schieme of composition.
S Place :
Dated : :
| Please note your RC number under the MVAT Act now reads as:
Signature and Stamp Of Receiving Officer Please use this new number in all the documents such as invoices purchase orders, and gl_Ie returns, chalans etc. under this Act 4Ry TIERTE VR TR, SETERTT, T R, 004/ {2, Wh R Form-5 (See section 42 of the Maharashtra Value Added Tax Act, 2002) Intimation for choosing an option to pay tax under the scherae of composition under the Maharashira Value Added Tax Ac,2000 “Name of the dealer R.C. No. under the M.V.AT. Act, 2002 Nature of business Class of dealers Dealer in Second-hand Motor Vehicie _ T o S Tam a dealer registered under the Bombay Sales Tax Act, 1959 and I continue to be registered under Maharashiry Value Added Tax Act, 2002. = In terms of the provisions of section 42 of the Maharashura Value Added Tax Act, 3002, I confirm that 1 am eligibie 1 opt for payment of tax under the composition scheme and accordingly, I hereby communicate that would be paying tax under the composition option with effect from 1* of April 2005.
Further, I hereby undertake to abide by the terms and conditions governing the composition scheme.
Tam aware that as a composition dealer, L am pot eligible - claim sct-off of tax paid or payble..or and of entry tax paid or payable, if any, on purchases of second-hand motor vebicie referted to i column (3) of eniry (4) of this entry - eligible to recover the composition amount from my customers separately and - o issue ‘Tax Invoice” in respect of saes of goods referred to in column (3) of the entry () of this notification Place - Signaure “Date Status of the signatory [ For office use only ] Name of the deaer R.C. No. under the M.V.A'T. Act, 2002 Nature of business Place Date Signaure and Stamp Of Receiving Officer ACKNOWLEDGEMENT R.C. No. under the M.-V.AT. Act, 2002 Nature of business Reccived intimation for choosing an 0pEion (o pay tax under the scheme of composition.
Plac .2 Dated : = Signature and Stamp Of Receiving Officer Name of the dealer 5 I Please note your RC number under the MVAT Act now reads as: | = Please use this new number in all the documents such as invoices purchase orders, and the returns, chalans etc. under this Act By order and in the name of the Governor of Maharashtra.
SUDHAKAR N. JAMODE, Deputy Secretary to Government AR FAGd qEOTeE, Hag