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Mantralaya, Mumbai 400 032, dated 21st January 2006.
NOTIFICATION ManARasHTRA VALUE ADDED Tax Acr, 2002. PN No. VAT. 1505/CR-382/Taxation-1.—In exercise of the powers conferrefd by sub-section (1) of section 9 of the Maharashtra Value Added Tax Acf 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby amends, with effect from 1st February, 2006 Schedules ‘A’ and *C’ appended the said Act, as follows, namely :— In the Mahareashtra Value Added Tax Act, 2002,— I In Schedule A,—
(1) in entry 1, in coloumn (2), after the words “in the Official Gazette ” the words “and components and parts of such implements ” shall be added ;
(2) in entry 2, in coloumn (2), after the words “ in the Official Gazette” the words “and components and parts thereof ” shall be added ; :
(3) in entry 3, in coloumn (2), after the words “bullock carts” the words and brackets “and components, parts and accessories thereof (excluding bearings, tubes and tyers) ” shall be added ;
(4) for entry 6, the following entry shall be substituted, namely :— - “ 6. Books, that is to say, every volume or part or do division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding__ annual reports, application forms, account books, balance sheets, calendars, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.
(5) for entry 12, the following entry shall be substituted, namely :— “12.(a) Charkha, Ambar Charkha, and other do implements used in the production of handspun yarn and components, parts and accessories of any of them,
(b) Khadi garments, do
(c) Made-ups and other goods prepared from handspun do yarn.
() qd 10
(6) for entry 18, the following entry shall be substituted, namely :— » i « “18 (a) Buttermilk, (&) Separated milk, (©) Laési, ' (@) Curd (excluding curd whether or not sweetened or flavoured when sold under a brand name), except when served for consumption.”
(7) in entry 24, in column (2), after the words “ excluding wet dates ” the words “except when sold in frozen state or in sealed container ” shall be added ;
(8) in entry 30, in column (2), after the words * in the Official Gazette ” the words “and components and parts thereof ” shall be added ;
(9) for entry 33, the following entry shall be substituted, namely :— “33. (1) (a) Raw meat,
(b) Raw flesh of poultry, (©) Raw seafood including fish, prawns, lobsters, crabs and shrimps, except when sold in frozen state or in sealed container ;
(2) Eggs in shell,
(3) Sheep, goats, pigs, poultry and cattle excluding lhorses.
(10) in entry 45, in column (2), the following [Explanation shall be added, namely :(— “ Explanation.—For removal of doubts, it is hereby Heclared that tobacco shall not include Pan Masala, that s to say, any preparation containing betel nuts and fobacco and any one or more of the following ingredients, hamely :— () lime; and (ii) kattha (catechu), whether or not ontaining any other ingredients such as cardamom, opra and menthol.”.
(11) in entry 49, after sub-entry (b), the following shall be added, namely :— “(c) water for injection ) SE] ORI S RO ST, ST 28, Rook A v, 3 14H6 do do do do do do do do do do do do do do”;
do do do do do™;
do”;
R I T, SRR, AR 28, R008/HT £, ¥ 8230 [Ty
(12) in entry 50, in column 2),—
(i) in sub entry (a), for the words “ covered by ” the words “ distributed through ” shall be substituted;
(ii) in sub entry (c), the words “run by the India Tourism Developement Corporation” shall be deleted.
(13) in entry 51, in column (2), in sub entry (i), after the word “Papad” the words “except when served for consumption ” shall be added 3
(14) after entry 52, the following entry shall be added, namely :— “53. Hurricane lantern and kerosene lamp, kerosene do dof’: lanterns, Petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mifintles and accessories, components and parts of all of them. ” 1L In Schedule C,—
(1) in entry 1, in column (2), after the word “implements” the words “and components and parts thereof ” shall be inserted;
(2) for entry 29, the following entry shall be substituted, namely :— “29. (a) Drugs (including Ayurvedic, Siddha, Unani, d Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description :— Any medical formulation or preparation ready for use internally or on the body of human beings, animals, and birds for diagnosis, treatment, mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940, but does not include mosquito repellants in any form, (b} Medical Oxygen and Nitrous Oxide manufactured do”, under licence granted under the Drugs and Cosmetics Act, 1940.
(%o) WITER-E ] WERTE WTHH TS, SETER0, G 38, 00/HTE ¢, 7l 8319
(3) in entry 32, in column (2), for the words “and laboratory notebook ” the words “laboratory notebook and drawing books ” shall be substituted ;
(4) in entry 37, after sub-entry (b), the followirg subentries shall be added, namely :— “(c) Pulse flour including besan mixed with flouror . do other pulses, when sold on or after 1st May, 2005.
(d) Pulse flour including besan mixed with flour of do cereals including maize, when sold on or after 1st May, 2005.
(e) Pulse flour including besan mixed with flour of do”;
other pulses and cereals, when sold on or after 1st May, 2005.
(5) entry 48 shall be deleted ;
(6) in entry 52, in column (2), for the words “ dhupkathi or dhupbatti ” the words “ Dhoop, dhupkathi or dhupbatti ” shall be substituted ;
(7) for entry 60, the following entry shall be srxbstituted, namely :— “60. Lac, shellac, and their products. do”;
(8) for entry 70, the following entry shall be substituted, namely :— “70.(a) Paper, newsprint, paper board, waste paper, do
(b) All types of paper stationery for computer, do”;
carbon paper, ammonia paper.
(9) in entry 83, in column (2), after the word “ gram”, the words “ except when served for consumption ” shall be added ;
(10) in entry 87, in column (2), after the words “and accessories thereof ” the words “ and all kinds of sewing needles and knitting needles ” shall be added;
(11) for entry 89, the following entry shall be substituted, namely :— “89. (a) Milk powder including skimmed milk powder, do
(b) UHT milk, do
(c) Condensed milk whether sweetened or not, when do sold on or after 1st April, 2005.
(d) Milk containing any ingredient and sold under a do;
brand name, when sold on or after 1st April, 2005.
(22) WERI TR T, AT, AR 32, 200848 ¢, ¥l R3R9
Explanation—UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption”.
(12) in entry 91, in column (2), for the words “ Spices of all varieties and forms ” the words “ Subject to clause
(b) spices ” shall be substituted ;
(13) for entry 94, the following entry shall be substituted, namely :— “94 (a) Sweet and sweetmeats including Shrikhand, ‘Basundi, Doodhpak except when served for consumption excluding, ice-cream, ¥ other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi, sweet drops, toffees, chocolates other confectioneries and all kinds of bakery products,
(b) Varieties of Farsan as may be notified from time to time by the State Government in the Official Gazette, except when served for consumption”.
(14) in entry 96, the following shall be substituted, namely ;— “96. (a) Tractors, trailers and trolleys (being agricultural tractors, trailers and trolleys), harvesters, attachments, parts, components, accessories, tyres and tubes thereof. .
(b) when sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thcreof.
(15) for entry 97, the following entry shall be substituted, namely :(— “97. Transformers and components and parts thereof.
(16) for entry 99, the following entry shall be substituted, namely :— “99. (a) Umbrella except garden umbrella,
(b) components, parts and accessorics of umbrella except garden umbrella
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dof;
dof;
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(17) in entry 103, in column (2), after the word “electricity ” the words “and its components, parts and accessories ” shall be added ;
(18) in entry 107,—
(i) for sub-entry (11), the following sub-entry shall be substituted, namely ;— “(11) (a) Raw meat, raw flesh of poultry and raw sea food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container,
(b) Fruits and vegetables when sold in frozen state or in sealed container,
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruit jams, jelly, pickle, sauce, porridge, marmalade, cottage chcese (pancer), honey, preserved fruits, fruit squash, fruit paste, fruit drink.
fruit juice, vegetable juice, squashes syrups, cordials, whether or not sold in frozen state or in sealed container,
(f) Food stuffs and food provisions of all kinds including raw, semi-cooked or semi-processed foods, ready to mix and ready to cook preparations excluding ready to serve foods.
Explanation.—The items referred to in clause (a) to () will not be covered by the scope of this entry when those are served for consumption
(g) Powders, tablets, cubes, crystals and other solids or liquids from which non-alcoholic beverages and soups are prepared.
By order and in the name of the Governor of Maharashtra SHASHANK MATHANE, Officer on Special Duty to Government.
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