CourtMesh

Notification under Entry 107(2A) of Schedule C appended to Maharashtra Value Added Tax Act, 2002 AND Amendment to Order u/s 8(5) No. VAT 1507/CR 93/Taxation-1 Dated 21-1-2008

State Notification of Maharashtra · 200512,371 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.

RNI No. MAHBIL /2009/37831 Reg. No. MH/MR/South-339/2014-16 ad &, 3 &()] VPFAR, AW IR, 006/5TE0T R, T L]IE [99 R, fFwa :wm@ <.00 FHTYRUT FHAE Q9¢ wifg W WERTE WA HeRTg, afuframiad dar detet (WU U, TH-3 3nfvr wn-ot qived ufig deiet Praw 7 miw wiefiiaw) fraw @ s forwr forwmr HIEH HT AW, G AHIE W, HACH, A Yoo o3 foi® R ST 0% wfergET TN Yrafaa @ afufrm, RooR. FHIH HAh. XY /6.6 /FUA-, —FERG Yoo X AR 003 (o0l A7 TR R) A Sieedr ST 7’ wefie A R0 =M U () T WA SN HUHRI AR FE, TR A AGR, i L TR 0¥ TR, mmmmmmwfiammmmmfiwm TS o, WSl AT o M W@ WM vew W s Sl oM, TR — TR : T ST T SUFTE, 13¢k (R3¢ T &) T T Fovn wistEre, wmmw FR] T S A Hew - ¥ Fwich 39 i wHih TR A ooy ® R) [©)) (¥) R AT WEN] UM ; T A (W amene), WAk, T SIS, T ATeb SISt FTORY A anfer T S R %o} AE e 31 I I S (F gEEr T dEw HOAA T ST FANT I T IR STSTRTEAT fafear) ; afasen s awrs, I AR-F-2ec-R ®@ WERTE WA TATH SFETIRUT W AR, AT R, 0%%/HMET R, TE ]I argef—Te ® ®) (3) (%) w ¢ m » £ X %0 R R SRR ¥ W™ & R W R R0 %03 AT C¥R& %9 (ALY ¥R (A SN C¥4E ¢X%0¥ R0 oo £¥%0¥ R0 00 ¥R R oo ¥R R oo ¥R ¢R R0 [2 £33R3Y ¥} R0 00 ¥R 3o 00 ¥R Re C¥R¥ 30 oo T ¢x¥ox T WA WEORNIGT WA € we. T ¢ woR M ¢¥o3 TeT FHCRTE TR VIR FErFRT TH. o, e dfioteraRel ST R el STaE. T SHAEEE, T U P HeoarEe e e aeen ARG 3. et R srETrRTReT Wg ST ST g (Sle), HHET fpar sttt wEQ g rehvATaISeAT W, fafvar AT WERE. FAHETY TSR . T A . TR TR, £%R Re 00 T ¢¥R 30 00 1 Rratarciier damder . a1y far TeEEn THE FRUAEEE 43 SRt e weERt efmar 4. SRR T2, TEIIIE SHAUAEIEY fehaT TR SUARIRIE! (C¥UE ¥ ¢xey ar frhmeiier 7 WuREE) GEEER, 3T Y anfor T ; SUdEAn S (3. woe, Y97 feer ) TEog, fafered st e TTe wER . FTCAR T W g AR A R, TR e, o fm, st fm R e o TERTE, VA T SFATIROT W -4, STE 2R, R006/HET 3R, W RIE 3 SER—e] ®) ®) ® () R R R ¥ R & R e R E) £ [A41) ¥4 e C¥4R ¢¥&o C¥ER C¥ERR CXRY C¥EY (2402 4 %99 1 FIHIE AU HeAael 4, Teheh Froor a1 (Tohet TI) U] PIEVAISTR HIHAE T, €YU YRGS HTe] PIEUARIIE! SHTARTT 43 (ST T FE U] IS IO G I (TG A TR e D). CXER VAT, W 90, WA 4] Ao e TR 337 UK oA 4R AT TSy STer I, FEACRNET T UM, B0, AT ST 3T g e frar wfae srelet T Sr@ e ST TG T, St e R W STreRRar O dEE (F ) s ® e T dolet awg HIDEAS AT . C¥ER %0 IR, T, WHEA, R e oo TR SwRiveE a IFT FH IR G BT 1 TR R FRY SeRieE seete FIUAIS AR, AifAh Fen. ST WM SHTAUARE! AR e (s AR, TS, I fRar wR GRS W@} o @ea (Tt TRIE W, B0, Faser wA e ATt SOy wraem, fatfas dwe Fwdur Taeet fadey, fireer wwarn aw o T wte SR Taet fifar deeer e

3. L T EA et faffe e siin el wR e wifews wW FvarEEt frar ar wiferen SasAaet TORY . 9T IR-F-9C-R TERTE YR AR SRRV W0 GR-9, AR 3R, [0V6/5@IT R, W ]38 SrTf—aT | ® ® (€)) (¥) R ¥R ¢R oo . . Pur O, WW, W1 e, e, Rerf, W, Tl ’ ) w0, At aolt i fasor o e gavaEEE 3. EH ¥R ¢} o . . R B AR ¥ ¥R ¢R wo . . THERIE T e SRR ST SUarEE dE. EDY ey .. Sl R waremede R it enftr stew (st 38 Seifirer fehar ST SuTer St e et wfRa TER W IV AR FoAT A ) ¢4¥3 %0 oo . . T faciw, fomp fawea Rean foee Wil 4 amftr Suor Fr.— (}) IR T S S, RR¢ AT TG I U St B Sufer W I Wen TR, Faclew T 9Rag et JRide IR U STl TN fequar A sfrgeen a1 SheAtESt S B, R) w1 T FOARY aR, PUE SRR R 2 e AR qu AR e STl ST ST AU & ST SR T AW, 1R3¢y AT dewisi SUIMTYET SHIOTEt TR AT IR W AT ST AU O I 9@ A SRR wad e i TR AR T T IOEA TEH AUCEE wed quHe S8 Aq see o @ @ Ffegeen FEd AR . @) I ) @ i TR, A AT WA AT BRI TS, T i FoR e frar 37 MeReER e Seee TEEER e 9o ¥ S SR esdie e U OO S[@et 3l TR e A S FeEhIeAl et @ vkt fia et e AR . FAR e T AR A AR ww . (¥) w1 TRl FoEE YRR R 59 vieteE g e aEie e JuE T SR wifvar e IRd W EEEd G (}) W Rl ot e @ @ TERTET AU A ARWAER § T, . q. s, AR 3T whea. WERTE, I TATH SAMART S AL, ST R, R004/5E R, I ]38 “ FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 22nd August 2014. NOTIFICATION MAHARASHTRA VALUE ADDED Tax Acr, 2002. No.VAT-1514/CR-69/Taxcation-1.—In exercise of the powers conferred by sub-entry (24) of entry 107 of SCHEDULE-C appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby notifies the following goods, more particularly described in column (4) of the Schedule appended hereto, to be the capital goods and parts and components thereof, with effect from the 1st September 2014, for the purposes of the said entry, namely :—

SCHEDULE Capital goods and parts and components thereof covered from time to time, under the headings of the Central Excise Tariff Act, 1985 (5 of 1986) — Sr. Heading Sub-Heading Name of Comodity No. No. No. ¢V} (2) 3) (4) 1 8401 Nuclear reactors; fuel elements (cartridges), nonirradiated, for nuclear reactors; machinery and apparatus for isotopic separation. 2 8402 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers. 3 8403 Central heating boilers other than those of heating 8402.

4. 8404 10 00 Ausiliary plants for use with boilers of heading 8402 and

8403.

5. 8404 90 00 Parts

6. 8406 Steam turbines and other vapour turbines.

7. 8416 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their s menchanical grates, mechanical ash dischargers and similar appliances.

8. 8417 Industrial or laboratory furnaces and ovens, including incinerators, non-electric.

9. 8419 31 00 Dryers for agricultural products.

10. 8419 39 00 Dryers others.

11. 8419 89 10 Pressure vessels, reactors, columns or towers or chemical storage tanks.

12. 8421 19 Other Centrifuges.

13. 8422 20 00 Machinery for cleaning or drying bottles or other containers.

14. 8422 30 00 Machinery for filling, closing, sealing or labelling bottles, cans boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages.

15. 8422 90 Parts of machinery of heading 8422 20 00 and 8422 30 00

16. 8424 30 00 Steam or sand blasting machines and similar jet projecting machines. I AR-F-9¢ -3 WERTZ IO AT ATIRVT W OR-&, AR IR, R00%/5M@W R, Wh ’3% Schedule—Contd.

(1) (2) 3) 4)

17.

18.

19.

20.

21.

22.

23.

24.

25.

26.

27.

28.

29. 8425 8442 8455 8456 8457 8458 8459 8460 8461 8462 8464 8465 8463 10 Pulley tackle and hoists other skip hoists; winches and capstans; jacks. Machinery apparatus and equipment (other than the machine tools of headings 8456 to 8465) for preparing or making plates, printing components; plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). Metal rolling Mills and rolls therefor. Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron " beam, ionic beam or plasma arc processor; water-jet cutting machines. Machining centres, Unit construction machine (single station) and multi-station transfer machines for working metal. Lathes (including turning centres) for removing metal. Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 8458. Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal, or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 8461. Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine tools working by removing metal, or cermets, not elsewhere specified or included. Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching, presses for working metal or metal carbides, not specified above. Draw benches for bars, tubes, profile, wire or the like. Machine-tools for working stone, ceramics, concrete asbestos-cement or like mineral materials or for cold working glass. Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. HERTE, A AU SFATIROT S A%, TR R, R0V/HA R, T ]I v Schedule-Concld. D (2 3) ) 4)

30. 8474 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form ; machines for forming foundry moulds of sand.

31. 8477 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.

32. 8479 82 00 Mixing, kneading, crushing, grinding, screening, sifting, homogensing, emulsifying or stirring machines.

33. 8479 89 30 Mechanical sifting machines.

34. 8479 89 70 Machinery for the manufacture of chemicals and pharmaceutical goods.

35. 8514 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); Other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.

36. 8543 30 00 Machines and apparatus for electroplating, electrolysis or electrophoresis.

Note.— (1) 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.

(2) Where any commodities are described against any heading or, as the case may be, sub-heading, and the aforesaid description is different in any manner from the corresponding description in the notification and other commodities though covered by the corresponding description in the Central Excise Tariff Act, 1985 will not be covered by the scope of this notification.

(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 will be covered by the scope of this notification.

(4) Where the description against any heading or sub-heading 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,

0. C. BHANGDIYA, Deputy Secretary to Government. ¢ WERTE IAT AT JATRVT W7 GR-7, AR 3R, 00/A@T R, W RIG fom fawmr TR AT AW, g TOTE Wk, FACH, HEE ¥oo oR fertier R 3R R0%¥ Eic WERTg ratuw W afufrm, Ro0%. i YAH-RRY /T.5.ER(R)/FUH-2. —WERT, eaaia FX Afufam, 003 (004 T Hel. ) A Fol ¢ = IT-HEH (W) SR WA el ARG G HE, TG A AER, KAld 3 WS v URH WA formr Rt . WEE-ol/T. F. QY/FUFR, Rl R AR Roo¢ Wl Wit FERON H IR, O (— I SR, — () FFgedeT A% 3 T ¥ TR A A (@) WE-3 TR A am. TERIER Toaurd (el SRVIER a, v A R wimhEr, A 30 |feE. T W T AR W AR-F, S R, R0%/5AT R, W 238 R FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 22nd August 2014 Order ManARASHTRA VALUE ADDED Tax Acr, 2002. No.VAT-514/CR-69(1)/Taxation-1.—In exercise of the powers conferred by sub-section (5) of section 8 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Mahrashtra hereby amends the Government Order, Finance Department, No. VAT-1507/CR 93/ Taxation-1, dated the 21st January 2008 with effect from the lst September 2014 as follows, namely — In this said Order,— (@) in the SCHEDULE entries 3 and 4 shall be deleted ;

(b) the PROFORMA-A shall be deleted. : By order and in the name of the Governor of Maharashtra,

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 GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNT ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNT ROAD, MUMBAI 400 004, EDITOR : SHRI PARSHURAM JAGANNATH GOSAVI.

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? Notification under Entry 107(2A) of Schedule C appended to Maharashtra Value Added Tax Ac… is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.