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NOTIFICATION MaHARASHTRA VALUE ADDED Tax AcT, 2002.
No. VAT 1515/ CR 39(2)/ Taxation-1. - In exercise of the powers conferred by entry 70 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 Ist April 2015, notifies the following goods more particularly described in the SCHEDULE appended hereto, to be the paper, whether sold under generic name or any brand name or otherwise for the purpose of the said entry, namely :—
SCHEDULE Types of paper covered from time to time, under the heading, sub-headings or tariff items, as the case may be, listed below of the Central Excise Tariff Act, 1985 (5 of 1986) :— Sr. Heading Sub- Tariff Item Description of goods No. headings
(1) (2) (3) (4) ()]
1. 4707 Recovered {(waste and scrap) paper or paperboard.
2. 4801 Newsprint, in rolls or sheets.
3. 4802 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or rectangular (including square) sheets of any size, other than paper of Heading 4801 or 4803; handmade paper and paperboard and all types of paper stationery for computer, excluding item falling under tariff item 4802 54 50.
4. 4804 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or
4803.
5. 4805 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note-3 of chapter 48 of Central Excise Tariff Act, 1985 (5 of 1986).
6. 4806 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets.
7. 4807 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets.
8. 4808 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803.
9. 4809 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets.
¢ FERTE, YT AU SISO HAT -7, A1 9, 20RW/IT & WF 39 Sr. Heading Sub- Tariff Item Description of goods No. headings §9] 2) (3) (4) (5)
10. 4810 Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size.
11. 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810.
i2. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes.
13. 4816 Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes.
14. 4820 48204000 Manifold business forms.
15. 4823 48232000 Filter paper and paperboard.
16. 48234000 Rolls, sheets and dials, printed for selfrecording apparatus.
17. 3703 Ammonia Paper.
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 fo 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 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.
(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, tariff item 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.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHURAM JAGANNATH GOSAVI, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-4, NETAJ] SUBHASH ROAD, CHARNT RDAD, MUMBAI 400 001 AND PUBLISHED AT DIRECTORNTE OF GOVERNMENT FRINTING, STATIONERY AND PUBLICATION, 21-A, NETAJT SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR . SHRI PARSHURAM JAGANNATH GOSAVI.