MAHARASHTRA VALUE ADDED TAX ACT, 2002.
| SCHEDULE- A |
| [See sections 2(26), 5 and 6] |
| (From 1.7.2017 to date) |
| LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%. |
|
Note - The abbreviation “%” in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods.
|
| Sr. No. | Name of the Commodity | Conditions and exceptions | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) | (5) |
| 1. | Toddy and Arak. | - | NIL % | 1.7.2017 to date |
| 2. | Goods supplied from bond to foreign going ships and aircrafts. | - | NIL % | 1.7.2017 to date |
| SCHEDULE- B |
| [See sections 2(26), 5 and 6] |
| (From 1.7.2017 to date) |
| LIST OF GOODS FOR WHICH THE RATE OF TAX IS UPTO 60%. |
| Note - The abbreviation “%” in relation to the rate of tax indicates that tax on goods to which the entry relates shall be charged on the basis of the sale price, the tax being equal to such percentage of the sale price as is indicated against the respective goods. |
| Sr. No. | Name of the Commodity | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) |
| 1 |
Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.
|
60% |
01.07.2017
to date |
| 2 |
Country liquor, as defined in Maharashtra Country Liquor Rules, 1973.
|
60% |
01.07.2017
to date |
| 3 |
Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.
|
60% |
01.07.2017
to date |
| 3A | Wines, as defined, from time to time, in rule 3(6) (1) of the | 40% | 01.07.2017 |
| Sr. No. | Name of the Commodity | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) |
|
Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963 but excluding to those entry 3B of this Schedule applies.
|
to date | ||
|
3B |
Wine when sold in bulk and where provisions of the Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996 are not applicable.
|
20% |
01.07.2017
to date |
| 4 | Undenatured ethyl alcohol of any alcoholic strength (including neutral and extra neutral alcohol) when removed for use in production of alcoholic liquors for human consumption. | 20% | 24.08.2017 to date |
| 5 | High Speed Diesel Oil | ||
| (a) when delivered, | |||
|
(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;
|
24% + Two rupees
per litre |
01.07.2017
to 10.10.2017 |
|
|
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State
Government in the Official Gazette;
|
24% + Two rupees
per litre |
01.07.2017
to 10.10.2017 |
|
| (b) in circumstances other than those mentioned in clause (a) above. |
21% + Two rupees
per litre |
01.07.2017
to 10.10.2017 |
|
| 5 | High Speed Diesel Oil | ||
| (a) when delivered, | |||
|
(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the
Official Gazette; |
24% + One rupee per litre | 11.10.2017 to date | |
| (ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai and within such other areas for | 24% + One rupee per litre | 11.10.2017 to date | |
| Sr. No. | Name of the Commodity | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) |
|
such period as may be notified by the State Government in the Official Gazette;
|
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| (b) in circumstances other than those mentioned in clause (a) above. | 21% + One rupee per litre | 11.10.2017 to date | |
| 6 |
Aviation Turbine Fuel (Duty paid) (other than those covered by entry 11, 11A and entry 13 of this Schedule).
|
25% |
01.07.2017
to date |
| 7 | Aviation Turbine Fuel (Bonded). | 30% |
01.07.2017
to date |
| 10 | Any other kind of Motor Spirit , | ||
| (a) When delivered, | |||
|
(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette; and
|
26% + Eleven rupees
per litre |
01.07.2017 to
10.10.2017 |
|
|
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;
|
26% + Eleven rupees
per litre |
01.07.2017
to 10.10.2017 |
|
| (b) when delivered in circumstances other than those mentioned in clause (a) above. |
25% + Eleven rupees
per litre |
01.07.2017
to 10.10.2017 |
|
| 10 | Any other kind of Motor Spirit, | ||
| (b) When delivered, | |||
|
(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette; and
|
26% + Nine rupees per litre | 11.10.2017 to date | |
| (ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette; | 26% + Nine rupees per litre | 11.10.2017 to date | |
| Sr. No. | Name of the Commodity | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) |
|
|
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| (b) when delivered in circumstances other than those mentioned in clause (a) above. | 25% + Nine rupees per litre | 11.10.2017 to date | |
| 11 |
Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan
Mumbai Corporation,Pune Municipal Corporation and Raigad District other than that covered under entry 11A of this Schedule.
|
5% |
01.07.2017
to date |
| 11A |
Aviation Turbine Fuel (Duty paid) sold within the State of Maharashtra during the period starting on 1st April 2017 and ending on 31st March 2027 for flights under Regional Connectivity Scheme as communicated by Airport Authority of India, subject to the conditions notified from time to time by the State Government, in the Official Gazette.
|
1% |
01.07.2017
to date |
| 12 | Petroleum Crude. | 5% |
01.07.2017
to date |
| 13 | Aviation Turbine Fuel sold to a Turbo-prop aircraft. | 5% |
01.07.2017
to date |
|
Explanation.—for the purposes of this entry, “Turbo-prop Aircraft” means an aircraft deriving thrust mainly from propeller, which may be driven by either turbine engine or piston engine.
|
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| 14 | Bunker Oil supplied to foreign going ships. | 6% |
01.07.2017
to date |
| 15 | Natural Gas. | 13.5% |
01.07.2017
to 23.08.2017
|
| 15 | Natural Gas, other than the Natural Gas, specified in entry 16. | 13.5% | 24.08.2017 to date |
| 16 | Natural gas, sold to registered dealer, subject to the following conditions : | 3% | 24.08.2017 to date |
|
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| Sr. No. | Name of the Commodity | Rate of Tax | With effect from |
| (1) | (2) | (3) | (4) |
|
of purchases effected in the immediately preceding financial year, in the Proforma „B‟.
|
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Explanation:— For the purposes of this entry, conversion of “natural gas” from one form to another shall not be deemed to be “manufacture”.
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Proforma-A
This is to certify that M/s. ................................holder of TIN ......................... w.e.f. ……..……. is a manufacturer of goods, as defined under the Act or any other goods, whatsoever. This certificate is being issued on his application dated.................., in which he has given an undertaking that the natural gas purchased by him shall not be resold by him.
(Commissioner of Sales Tax), Maharashtra State, Mumbai.
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Proforma-B
Natural Gas Purchase Statement
Sr. Name TIN Invoice Purchase amount Whether No. of the No & used in seller Date maufacturing (Yes/No)
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Net Tax
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This is to declare that, the natural gas purchased by me/us as per bills, referred above, has been used in the manufacture of goods within the state. I hereby declare that, the natural gas has not been resold by me and has also not been used for conversion to another form of natural gas.
Date : .................... (Signature of the authorised person) (Name of the person signing the declaration) (Status of person signing the declaration in relation to the dealer)
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