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Notifications:Budget Speech 2013-14: Amendments to Schedules A, B, C and D and other notifications of Maharashtra Value Added Tax Act, 2002.

State Notification of Maharashtra · 200517,368 characters of text

The enactment

TypeNotification
Year2005
JurisdictionState of Maharashtra
MinistryGovt of Maharashtra
StatusIn force as published by the source
TextPublished as one document, as the source published it
Subjectstaxation

Full text

The source publishes this enactment as a single document rather than provision by provision, so the whole text is below and there are no per-section pages for it. Nothing has been shortened.

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NOTIFICATION MauArASHTRA VALUE ApDED Tax Act, 2002.

No. VAT 1513/CR 46(1)/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1% April 2013 amends the SCHEDULES A, B, C and D appended to the said Act, as follows, namely :— In the Maharashtra Value Added Tax Act, 2002,—

1. In SCHEDULE A,—

(1) in entry 4, in clause (c), sub-clause (ii) shall be deleted ;

(2) in entry 9A, in column (2), for the figures, letters and word “31® March 2013” the figures, letters and word “31% March 2014” shall be substituted ;

(3) after entry 27, the following entry shall be inserted, namely :— “27A. Hand pumps used for pumping water. Nil %”;

(4) for entry 36, the following entry shall be substituted, namely :— “36. (1) Judicial, Non-judicial stamp papers, Court fee stamps Nil %”;

when sold by the Government Treasuries or Vendors authorized by the Government ;

(2) Postal items like envelopes, post cards, etc. when sold by the Government ;

(3) Philatelic material such as Postal Stamp, Postal Envelope, Postal Stationery, Pigeonogram, Rocketgram and First Day Cover.

(5) entry 45A shall be deleted ;

(6) in entry 51, in column (2), for the figures, letters and word “31* March 2013” the figures, letters and word “31% March 2014” shall be substituted ;

(7) in entry 59, in column (2), for the figures, letters and word “31** May 2013” the figures, letters and word “31% March 2014” shall be substituted;

(8) after entry 61, the following entry shall be added, namely :— “62. Water meters sold to Local Bodies. Nil %”.

2. In SCHEDULE B,— (I) in entry 1, in column (2) for the words, figures and letter “entry 105 in Schedule “C” does not apply” the words, figures and letters “entry 105 in Schedule “C” does not apply but excluding industrial goods and industrial tools to which entry 53A of Schedule “C” applies sold during the period starting on or after the 1st April, 2013 and ending on the 31st March, 2014, the rate of tax shall be 1.1 %.” shall be substituted ;

(2) in entry 2, after the words “any of them” the following shall be added, namely :— “sold during the period starting on or after the 1lst April 2013 and ending on the 31st March 2014, the rate of tax shall be 1.1 %.”.

FERTE PR YO SRTEROT WA GR-S, 6 30, 3083/ 8, Wb 8334

3. In SCHEDULE C,—

(1) in entry 3, in column (2), for the words “All kinds of bricks” the words “All kinds of bricks excluding paver blocks but” shall be substituted ;

(2) in entry 12, sub-entry (b) shall be deleted ;

(3) in entry 29, in sub-entry (a), in column (2), for the words “but does not include mosquito repellants in any form” the words, brackets and figures “ but not including, (i) products capable of being used as cosmetics, shampoos; and (i) mosquito repellants in any form” shall be substituted ;

(4) after entry 31, the following entry shall be inserted, namely :— “31A. Excavators covered under tariff heading No. 84295200 5 % of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988).

(5) entry 42 shall be deleted;

(6) entry 49 shall be deleted;

(7) after entry 53, the following entry shall be inserted, namely :— “53A. Industrial goods and tools made of Diamond, Gold, 5 %”;

Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.

(8) in entry 107, in sub-entry (11), the clause (g) shall be deleted;

(9) in entry 108, in column (2), in sub-entry (1), in clause (b), the figures, letters and word “315t March 2013” the figures, letters and word “31* March 2014” shall be substituted.

4. In SCHEDULE D,—

(1) for entry 12, the following entry shall be substituted, namely:- “12. Tobacco, manufactured tobacco and products thereof but 20%”;

excluding,—

(a) Beedi and unmanufactured tobacco whether sold under brand name or not;

(b) Cigar and cigarettes to which entry 14 of this Schedule applies.

(2) after entry 13, the following entry shall be added, namely :— “14. Cigar and cigarettes. 25%”.

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

0. C. BHANGADIYA, Deputy Secretary to Government.

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NOTIFICATION ManarasaTrRA VALUE ADDED Tax Act, 2002.

No. VAT 1513/ C.R. 46 (2)/Taxation-1.— In exercise of the powers conferred by entry 2 of

SCHEDULE ‘A’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1% April 2013 amends the Government Notification, Finance Department, No. VAT. 1508/CR. 96/ Taxation-1, dated the 5" November 2008, as follows, namely :— In TABLE ‘B’ appended to the said notification,— after entry 2, the following entry shall be added, namely :— “3. Braille Watches.”.

By order and in the name of the Governor of Maharashtra, O. C. BHANGADIYA, Deputy Secretary to Government.

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NOTIFICATION ManarasHTRA VALUE ADDED Tax Acrt, 2002.

No. VAT 1513/ CR 46 (3)/ Taxation 1.— In exercise of the powers conferred by sub-entry (a) of entry 101 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah.

IX of 2005), the Government of Maharashtra hereby amends the Schedule appended to the Government Notification, Finance Department, No. VAT. 1510/CR.47A/Taxation-1, dated the 17" March 2010, as follows, namely :— In the Schedule appended to the said Notification, after entry 8, the following entry shall be added, namely :— “9 Textile articles of a kind suitable for industrial use 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like ; tracing cloth, prepared painting canvas ; buckram and similar stiffened textile fabrics of a kind used for hat foundations.

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polysters or viscose rayon.

5903 Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902.”.

By order and in the name of the Governor of Maharashtra, O. C. BHANGADIYA, Deputy Secretary to Government.

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NOTIFICATION ManarasHTRA VALUE ADpDED Tax Acr, 2002.

No. VAT 1513/ C.R. 46 (4)/Taxation 1.— In exercise of the powers conferred by sub-entry (b) of entry 101 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah.

IX of 2005), the Government of Maharashtra hereby amends the Schedule appended to the Government Notification, Finance Department, No. VAT. 1505/CR-120/ Taxation-1, dated the 1st June 2005, as follows, namely :— HERTE JE (SO SEIERT WA IR-8, " 30, R0%3/TA R, T RIU In the Schedule appended to the said Notification,—

(1) for entry 22, the following entry shall be substituted, namely :— “22 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like.”;

(2) entries 23, 24 and 25 shall be deleted ;

(3) after entry 30, the following entry shall be added, namely :— “31 Textile articles of a kind suitable for industrial use, other than cotton and man made fabric covered under the Notification, Finance Department, No. VAT. 1510/CR-47A/Taxation-1, dated the 17th March 2010 issued under sub-entry (a) of entry 101 of SCHEDULE ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations.

5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polysters or viscose rayon.

5903 Textile fabrics, impregnated, coated, covered or laminated with plastics, other than those of heading 5902.”.

By order and in the name of the Governor of Maharashtra, O.C.BHANGADIYA, Deputy Secretary to Government.

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NOTIFICATION Tue MaHARASHTRA VALUE ApDED Tax Act, 2002.

No. VAT 1513/ CR 46 (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 with effect from the 1st April 2013, amends the Government Notification, Finance Department, No.VAT-1505/CR-233/Taxation-1, dated the 23" November 2005, as follows, namely :— In the Schedule appended to the said notification, after entry 39, the following entry shall be added, namely :— “40 e 9021 -+ Automated Implantable Cardiac Defibrillators (AICD).”.

By order and in the name of the Governor of Maharashtra, O. C. BHANGADIYA, Deputy Secretary to Government.

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R0 TERTEZ YA A0S SR WO A=, W 3o, R0R3/A ], T WI FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 30th March 2013.

NOTIFICATION Tur MaHARASHTRA VALUE ADDED Tax Acrt, 2002.

No. VAT 1513/CR 46 (6)/Taxation-1.- In exercise of the powers conferred by section 42 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1% April 2013 amends the Government Notification, Finance Department, No. VAT-1505/CR-105/Taxation-1, dated the 1* June 2005, as follows, namely :—

1. In the SCHEDULE appended to the said notification in entry (4),—

(1) in column (2), after the words “motor vehicles” the words “or tractors” shall be added ;

(2) in column (3), after the words “motor vehicles” at both the places where they occur, the words “or tractors” shall be inserted ;

(3) in column (5), in Serial No. (iii), after the words “motor vehicles” the words “or tractors” shall be inserted.

2. In Form-5 appended to the said notification , after the words “motor vehicles” at both the places where they occur, words “or tractors” shall be inserted.

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

0. C. BHANGADIYA, Deputy Secretary to Government.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL

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