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T F (SR Faermed Seat FEREAT ) ® ®) (O] (%) (W) (%) s TERTSET! T A(eal SRUER F TaH, @t A, winfar AT 30 Wi, T TR F—90-337 & TR WA T SR R, R 2y, Joq3/dle 3, W I FINANCE DEPARTMENT Ma@am CamaMarg, Hutatma Rajguru Chowk, Mantralaya - Mumbai 400 032, dated the 24th December 2013 NOTIFICATION MAHARASHTRA VALUE ADDED TPax Acr, 2002.
No. VAT 1513/ CR 106/ 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 Mabharashtra here'by subject to the conditions specified in column (e) against each class of dealers specified in column (b) of the Schedules appended hereto, provides with effect from the 1st January 2014, for exemption of tax payable by the said dealers on their sales of wine covered by entry 3A of Schedule ‘D’ appended to the Maharashtra Value Added Tax Act, 2002, to the extent specified in column (d) of the Schedule-I and II against such sales specified in column (c) of the said Schedules.
Schedule I provides for exemption in respect of sales of aforesaid goods where such goods are purchased on or after the 1st January 2014, whereas Schedule I1 provides for exemption in respect of sales of aforesaid goods which were purchased on or before the 31st December 2013.
Schedule-1 Sr. Class or Class or No. classes of dealers classes of sales
(a) (b) (c) Extent of exemption
(d) Conditions
(e)
(1) Manufacturer of Wine holding License in BRL appended to the relevant Rules made under the Maharashtra Prohibition Act.
is manufactured by the claimant dealer.
(2) Wholesaler of Wine- (a) Sales of Wine holding License in FL-I or which is purchased as the case may be, FL-W from the registered appended to the relevant dealers on or after Rules made under the the 1st January Maharashtra Prohibition 2014.
Act and importer not (b) Sales of Wine holding license in respect which is brought or of sales of wine covered imported into the under relevant rules State from outside made under the Mahara- the State by the shtra Prohibition Act. claimant dealeror dispatched to him from outside the State.
Explanation.—For the purposes of clause (b), if MRP is not applicable to a particular sale, then, it shall be calculated as per the relevant rules made under the Maharashtra Prohibition Act, for similar goods sold in the State where in State Excise Duties are applicable.
arrived at by applying the following formula :— Maximum Retail Price (MRP) x 20/120 in respect of sales mentioned in column (c) of this entry.
Whole of the tax on sales nrentioned in clause (a) in column (c) of this entry.
In excess of the amount arrived at by applying the following formula:— Maximum Retail Price (MRP) x 20/120 in respect.
of sales referred to, at clause (b) in column (c) of this entry.
Sales of Wine which In excess of the amount (i) The claimant dealer shall be aregistered dealer.
(ii) The claimant dealer shall mention the corresponding MRP alongwith sales price in the sale invoice.
(i) The claimant dealer shall be a registered dealer.
(i1) If the taxes have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column
(c).
(iii) The claimant dealer shall mention the corresponding MRP alongwith sales price in the sales invoice, if the said sales are covered by clause (b) in column (c).
FERTE VR IO SR W - , Rt 2%, Rovy/aiy Schedule-I—Contd.
3, W eeay . (a) (b) (c) (d)
(e) (3) Retailer of Wine holding Sales of Wine which Whole of the tax on sales (i) The claimant dealer shall be License in FL-I, FLW-II, is purchased from mentioned in column (¢) a registered dealer.
FL-BR/II appended to the the registered of this entry. (ii) If the taxes have been paid relevant Rules madge under the Maharashtra Prohibition Act.
Restaurants‘and Hotels having gradation of four star or above holding License in FL-III, E-2 or FL-IV appended to the relevant Rules made under the Maharashtra Prohibition Act.
4)
(5) Restaurants and Hotels having gradation of three star or below three star, clubs holding License in FL-III, E-2 appended to the relevant Rules made under the Maharashtra Prohibition Act.
dealers on or after the 1st January
2014.
(a) Sales of Wine which is purchased from the registered dealers on or after the 1st January
2014.
(b) Sales of Wine which is brought or imported into the State from outside f the State by the claimant dealer or dispatches to him from outside the State.
(a) Sales of Wine which is purchased from the registered dealers on or after the 1st January
2014.
(b) Sales of Wine which is brought or imported into the State from outside fi the State by the claimant dealer or dispatches to him from outside the State.
In excess of 20 per cent.
of sales price of sales mentioned in clause (a)in column (c).
In excess of total of—
(i) the amount arrived at by applying the following formula :— Maximum Retail Price (MRP) x 20/120 in Tespect of sales mentioned in clause (b) in column (c) and
(i) 20 per cent. of sales price of sales of goods mentioned in clause (b) in column (c).
In excess of 5 per cent, of sales price of sales mentioned in clause (a) in column (c).
In excess of,—
(i) the amount arrived at ( by applying the following formula :— Maximum Retail Price (MRP) x 20/120 in Trespect, of sales referred to, at (b) in column (c) and
(ii) five per cent. of sales price of sales mentioned in clause (b) in column (c), or have become payable in respect of the purchases corresponding to the sales covered by column (c).
(i) The claimant dealer shall be a registered dealer.
(ii) If the taxes have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column
(c).
(1) The claimant dealer shall be a registered dealer.
(ii) If the taxes have been paid or have become payable in respect of the purchases corresponding to the sales covered by clause (a) of column ).
Schedule IT Class or classes of dealers
(b) Class or classes of sales
(c) Exemption
(d) Conditions
(e) (1) Wholesaler of Wine holding License in FL-T or as the case may be, FL-W Sales of Wine which In excess of the amount (i) The claimant dealer shall be isheld in the closing stock as on the 31st December 2013.
arrived at by applying the following formula :- Maximum Retail Price aregistered dealer.
(if) The claimant dealer shall mention the corresponding FERTE, WA AT FEARGT WA qR-, R 29, 2003/W 3, T (]34 Schedule-11—Contd.
“(a) (b) (c) (d) (e)
(2) Retailer of Wine holding Sales of Wine which In excess of the amount appended to the relevant Rules made under the Maharashtra Prohibition Act. ’ (MRP) x 20/120 in respect MRP alongwith sales price in of sales mentioned in column (c) of this entry.
License in FL-II, FLW-1I, is purchased from arrived at by applying the FL-BR/I appended to the the registered following formula :— relevant Rules made dealers on or before Maximum Retail Price under the Maharashtra the 31st December (MRP)x 20/120 in respect Prohibition Act. 2013. of the sales mentioned in column (c) of this entry.
(3) Restaurants and Hotels Sales of Wine which In excess of,— having gradation of four isheld in the closing (i) amount arrived at by aregistered dealer.
star or above holding stock as on the 31st applying the following (ii) The claimant dealer shall License in FL-III, E-2 or Décember 2013. formula :— the sales invoice.
(iii) The claimant dealer shall be entitled to claim set-off on purchases of wine and packing material thereof on or before the 31st December 2013 subject to the fulfillment of condition (iv) below.
(iv) The claimant dealer shall submit a statement of closing stock as on the 31st December 2013 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra by the 31st January 2014.
(v) If the claimant dealer fails to submit the stock statement, the set-off in respect of said goods held in the stock shall not be allowed.
(i) The claimant dealer shall be aregistered dealer.
(ii) The claimant dealer shall be entitled to claim set-off on purchases of wine and packing material thereof purchased on or before the 81st December 2013 subject to the fulfillment of condition (iii) below.
(iii) The claimant dealer shall submit a statement of closing stock held as on the 31st December 2013 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra on or before the 31st January 2014.
(iv) If the claimant dealer fails to submit the stock statement, the set-off in respect of the said goods held in the stock shall not be allowed.
(i) The claimant dealer shall be be entitled to claim set-off on RIS WA M ARG WA AW-4, fHa 9, 0t/ 3, W ]I R Schedule-1I—Concld.
(a) (b) (d) (e) FL-IV appended to the relevant Rules made under the Maharashtra’ Prohibition Act.
'’
(4) Restaurants and Hotels Sales of Wine which having gradation of three isheld in the closing star or below and clubs stock as on the 31st holding License in FL-1II, December 2013.
E-2 appended to the relevant Rules made under the Maharashtra Prohibition Act.
Maximum Retail Price (MRP) x 20/120 in respect of sales mentioned in column (c¢), and
(ii) 20 per cent. of sales price of sales mentioned in column (c).
In excess of—
(i) amount arrived at by applying the following formula :— Maximum Retail Price (MRP) x 20/120 in respect of sales referred in column (c) and
(ii) 5 per cent. of turnover of sales of goods referred to in column (c).
purchases of wine and packing material thereof purchased on or before the 31st December 2013 subject to the fulfillment of condition (iii) below.
(iii) The claimant dealer shall submit a statement of closing stock as on the 31st December 2013 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra on or before the 31st January 2014.
(iv) If the claimant dealer fails to submit the stock statement, the set-off in respect of the said goods held in the stock shall not be allowed.
(i) The claimant dealer shall be a registered dealer.
(ii) The claimant dealer shall be entitled to claim set-off on purchases of wine and packing material thereof purchased on or before the 31st December 2013 subject to the fulfillment of condition (iii) below.
(iii) The claimant dealer shall submit a statement of closing stock held as on the 31st December 2013 in the format appended to this Schedule to the Joint Commissioner of Sales Tax (EIU) in Mumbai and respective Divisional Joint Commissioner of Sales Tax (VAT Administration) in rest of the Maharashtra on or before the 31st January 2014.
(iv) If the claimant dealer fails to submit the stock statement, the set-off in respect of the said goods held in the stock shall not be allowed.
Note :—
(1) A Wine dealer holding more than one Excise Licenses which fall into different entries mentioned above shall classify his turnover of sales in respect of each category of licenses and avail the exemption mentioned against such sales in each of such entries.
(2) Maximum retail price of the Wine for purpose of this notification shall be as determined under Maharashtra Potable Liquor (Fixation of Maximu:
amended from time to time, and shall include the Value m Retail Prices) Rules, 1996, as Added Tax.
%0 FERTS VWA A MR W 9R-a, fdaw 3, Rovy/wh 3, W eqaw FORMAT Stock Statement Details of goods held in stock at the close of business as on the 31st December 2013 of goods specified in entry 3A of Schedule D appended to the Maharashtra Value Added Tax Act, 2002.
(1) Name of the Dealer :—
(2) TIN:— &
(3) Excise License No./No.s :— Sr. | Date of purchase Description of goods | M.R.P. Actual purchase price in Rs. No. (in Rs.)
Purchase | Tax (if charged separately price in invoice) (1) (2) (3) 4) (5) (6) Total By order and in the name of the Governor of Maharashtra, 3
0. C. BHANGDIYA, Deputy Secretary to Government.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT COVERNMENT CENTRAL PRESS, 21-A; NETAJ! SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND) PUBLICATION, 21-4, NETAJT SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVL.