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QR4 WERTE YT TTTH, 37T, IS v, Joou/afya R, T WS [WOT AT FINANCE DEPARTMENT Mantralaya, Mumbai 400 032. dated the NOTIFICATION MAHARASHTRA VALUE ADDED Tax Act, 2002.
No.VAT. 1505/CR-237/Taxation-1.—In exercise of the powers conferred by entry §6 of the Schedule ‘C’ appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of the Governme"f Notification, Finance Department, No. VAT-1505/ CR-116/ Taxatior: 1, dated the 1st April 2005, the Government of Maharashtra hereby s,wmfies the following goods, more particularly described in the Schedulg appended hereto, to be Information Technology products for the purppses of the said entry, namely:- ‘\ Schedule Inform"a’Llon Technology products covered from time to time, under the hegdmgs or sub-headings or as the case may be, tariff items of the Central Excise Tariff Act, 1985 (5 of 1986) Sr. Heading Sub Tariff Item No. No. Heading No. Description o @ @ ) ®) 2 - - 3469 11 00 Word processing machines - 8469 12 00 Automatic typewriters &y o 8470 10 00 Electronic calculator capable of operations without an external source of electrical power and pocket size data recording, reproducing and displaying machines with . calculating functions (including electronic diaries other than those covered under heading Nc 8471) or incorporating a printing device.
4 8471 - Automatic data processing machines and units thereof, magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data.
'1 '9 @ ) WITER-8] WERTE WA TG, 3L, AR 09, Roou/MaT u, Wk R0 REE 1) 2) @) 4) 5) 8471 30 8471 41 8471 60 8471 70 8471 80 8471 90 . 8471 10 00 8471 49 00 8471 50 00 Analogue or hybrid automatic data processing machines Portable digital automatic data processing machines, weighing not more than 10kg, consisting of at least a ventral processing unit, a keyboard and a display including personal computer Other digital automatic data processing machines comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined, including micro computer, large or main frame computer Other digital automatic data processing machines presented 1n the form of systems Digital processing units other than those of sub-headings 8471 41 or 8471 49, whether or not containing in the same housing one or two of the following types of unit : storage units, input units, output units Input or output units, whether or not containing storage units in the same housing, including combined input or out put units, line printer, dot matrix printer, letter quality daisy wheel printer, graphic printer, plotter, laser jet printer, ink jet printer, monitor, keyboard, scanners, mouse and other units Storagé units, including floppy disc drives, hard disc drives, removable or exchangeable disc drives, magnetic tape drives, cartridge tape drive, CD-Rom drive, digital video disc drive, Other units, of autoratic data processing machines Switch Mode Power Supply Systems and other goods RO WERTS VIR OO, 3T, AR R0, Roou/3RET 34, W6 R[0T =R © @) (6] @) ®) - 5 8473 10 00 Parts and accessories (other than'covers, carrying cases and the like) suitable for use solely or principally with machines of sub-heading 8469 11 00 and 8469 12 00 = 8473 21 00 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of sub-heading 8470 10 00 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of heading 8471, which are given below:- 8473 30 -
(i) Microprocessors
(ii) Motherboards
(iii) Other mounted printed circuit boards
(iv) Head Stack
(v) Ink cartridges with print head assembly
(vi) Ink spray nozzle
(vii) Network access controllers
(viii) Graphic and intelligence . based script technology (GIST) cards for multilingual computers
(ix) Toner cartridges
(x) Ink Cartridge
(xi) Computer cabinet or case with or without SMPS
(xii) Other parts covered by subheading 8473 30 & 8501 10 11 DC Micro motors of an output not exceeding 37.5 Watts.
) 2 | WSR-S WERTE R TS, I, SEER 09, Joot/AHET R, W R0 QEC (D (2) (€)] @) (6)) 8517 11 8517 19 8501 10 12 8517 21 00 8517 22 00 8517 30 00 8517 50 10 8517 50 20 8517 50 30 8517 50 40 DC Stepper Motor of an output not exceeding 37.5 Watts. L E Parts of goods specified in subheading 8501 10 11 and 8501 10 12 Uninterrupted Power Supplies (UPS) and their parts;
Permanent magnet and articles intended to become permanent magnet (ferrites).
Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carricr-current line systems or for digital line systems;
videophones.
(i) Linc Telephone sets with cordless handsets, of push button type
(ii) Other type of line telephone sets with cordless handsets, covered by sub-heading 8517 11 90
(i) Telephone sets of push button type and rotary dial type
(ii) Other type of tclephone sets covered by sub-heading 8517 19 19
(iii) Videophones Fascimile machines Teleprinters Telephonic or telegraphic switching apparatus PLCC equipment Voice frequency telegraphy Modems (modulatorsdemodulators) High bit rate digital subscriber line system (HDSL) v * HERTS, AR AU, 4., HFIaT R, 00W/HAMGT v, T RS9 [0 97 () 3 (4) ) 14 16 17 8518 .
- 8523 11 8517 50 50 8517 50 60 8517 50 70 8517 50 91 8517 50 92 8517 50 93 8517 50 94 8517 50 99 8517 80 10 8517 80 20 8517 80 30 8517 80 90 8517 90 10 8517 90.90 Digital loop carrier system (DLC) Synchronous digital hierarchy system (SDH) Multiplexer, statistical multiplexes ISDN terminals :
ISDN terminal adapters Routers X25 pads Other apparatus covered hy this sub-heading Attachments for telephones d Subscriber end equipment Set top boxes for gaining access to the Internet Other apparatus covered by this sub-heading Populated, loaded or stuffed printed circuit boards Other parts covered by this subheading ~ Microphones, multimedia speakers, headphones, carphones and combined microphones/ speaker sets and their parts.
85202000 Telecphone answering machines.
Parts of telephonc answering machines.
Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37 of the Central Excise Tariff Act, 1985.
Magnetic tapes of width not exceeding 4mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls .
) MITAR-A] WERTE WA T, SR, sty R, Ro04/afET 4, WIS Qo
(1) (2) 3) 5) N = 8523 12 = 8523 20 = 8523 90 - 8524 10 8523 30 00 Magnetic tapes of width exceeding 4mm but not exceeding 6.5mm for recording sound and phenomena other than sound, including audio cassettes, video cassettes and other video magnetic tape including those in hubs and reels, rolls, pancakes and jumbo rolls Magnetic tapes of width exceeding
6.5mm for recording sound and phenomena other than sound including, audio cassette, 16mm sprocket tapes, %” and 1” video cassettes, %" video cassette suitable to work with betacam, betacam SP / M 1I and VHS type VCR, %" video tapes, 17 video tapes and other video tapes Magnetic discs, including hard disc pack, floppy disc or diskettes and other magnetic discs Cards incorporating a magnetic stripe Matrices for the production of records, prepared record blanks, cartridge tape, %4" video cassette suitable to work with digital type VCR, unrecorded compact disc (Audio), compact disc recordable, Blank Master Disc (i.c. substrate) for producing stamper for compact disc an other prepared unrecorded media Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37 of the Central Excise Tantff, Act, 1985 Gramophone records including learning aids, such as, language records SO HERTE IRET WU, 3L, AL R0, R00W/3MHa u, Wh R’ [WRTSwa 1 (2) @) 4) 5) 19 20 21 22 8524 31 8524 32 8524 39 8524 40 8524 53 8524 91 8524 99 8525 10 8525 20 8527 90 8524 G0 00 8525 40 00 Discs for reproducing phenomena other than sound or image including software Discs for reproducing sound only including pre-recorded audio compact discs Other discs including video compact disc of educational nature Magnetic tapes for reproducing phenomena other than sound or image Other magnetic tapes of width not exceeding 4 mm Other magnetic taper of a width cexceeding 4 mm but not exceeding 6.5 mm Other magnetic tapes of a width exceeding 6.5 mm Cards incorporating a magnetic stripe Other media for reproducing phenomena other than sound or image; software Other recorded media including audio-visual news or audiovisual views material Transmission apparatus other than apparatus for radio broadcasting or TV broadcasting Transmission apparatus incorporating reception apparatus, including walki talkic scts, cordless handsets, car telephone, transportable telephone, marine radio communication equipment, amateur radio equipment, cellnlar telephome Still image video cameras and digital cameras - Radio “communications receivers, radio pagers.
J ¢ A% WOTAR-A] VeI WA 0, WL, SFIET Q6, o0/ u, THIRR® QW @ ) @ ) 23 24 25 26 27 28 29 30 31 8529 8531 ' 8532 8533 8534 8536 8538 8540 8541 8541 10 00 8541 21 00 8541 29 00
(1) Aerials, antenna and their parts.
(2) Parts of goods specified in excise sub-headings 8525 10, 8525 20, 8525 40 00 and 8527 90 Indicator panels incorporating liquid crystal devices (.LCD) or light emitting diodes (LED) and parts thereof Electrical capacitors, fixed, variable or adjustable (pre-set) and parts thereof.
Electrical resistors (including rheostats and potentiometers), other than heating resistors.
Printed circuits.
Switches, sockets, connectors, relays and accessories thereof for upto 6 amps at voltage not exceeding 250 volts, electronic fuses.
Parts suitable for use solely or principally with the apparatus mentioned in entry at serial No.
28 of this Schedule.
Data or graphic display tubes, other than TV picture tubes and parts thereof.
Diodes transistors and, similar semiconductor devices; photo sensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made-up into panels;
light emitting diodes; mounted piezo-electric crystals.
Diodes, other than photosensitive or light emitting diodes, Transistors, other than photosensitive transistors, with a dissipation rate of less than 1w Other transistors Ru? TERTE, R W0, 3T, S Qs, o0u/3faT u, 9% ]9 [WrTam-a (€V) (2) @® @ ®) 36 9001 8541 30 8541 40 Y4 8542 10 8542 29 8543 20 8541 50 00 8541 60 00 8541 90 00 8542 21 00 8542 60 00 8542 70 0Q 8542 90 00 8543 90 00 Thyristors, diacs and triacs, other than photosensitive devices Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes;
including solar cells whether or not assembled in modules ‘or panes, electro-luminescent Other semi-conductors devices Mounted piczo-electric srystals Parts of goods covered by heading 8541 Electronic integrated circuits and micro assemblies.
Cards incorporating an electronic integrated circuit (“smart” cards), including SIM cards, memory cards Digital Monolithic integrated circuits Other monolithic integrated circuits including cards incorporating only a single clectronic integrated circuit with optical strip Hybrid integrated circuits Electronic microassemblies Parts of goods covered by heading 8542 Signal generators Parts of signal generators Optical fibre cables, Networking cables such as Flat cables, CAT 3 cables, CAT 5 cables, CAT 6 cables, unshielded twisted pair (UTP) cables.
Optical fibres and optical fibre bundles and cables.
WITAR-9] WERIE WA U0, 4, ATEeia 09, 000/¥aT u, I R0 [0y @ 2 @) - (CY) ® - 37 9013 - - Liquid crystal devices, flat panel display devices and parts thereof.
38 9030 - - Cathode ray oscilloscopes, spectrum analysers, cross talk . meters, gain measuring LY instruments, distortion factor meteres, psophometers, netwerk and logic analysers and signal analysers.
' 39 9612 - 9612 10 10 Computer printer ribbon -d Note.—(l)_ The Rules for the interpretation of the provisions of the " Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time published by the Customs Co- operation Council, Brussels apply for the interpretation of this notification.
Note.—(2) Where any commodities are described against any heading or, sub-heading or as the case may be, tariff item, and the aforesaid description is different in any manner from the corresponding description in th§z Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the. Central Excise Tariff will not be covered by the scope of this notification.
Note.—(3) Subject to Note 2, for the purpose of any entry contained in this notification, where the description against any heading or, as the ‘ case may be, sub-heading, matches fully with the corresponding description * in the Central Excise Tariff, then all the commodities covered for the .purposes of the said tariff under that heading or sub-heading or as the case may be, tariff item, will be covered by the scope of this notification.
Note.—(4) Where the description against any heading or sub-heading or as the case may be, tariff item, is shown as “other”, then the Interpretation as provided in Note 2 shall apply.
By order and in the name of the Governor of Maharashtra, SHASHANK MATHANE, Officer on Special Duty to Government. .
AR T RO, T B B - /