MVAT notifies amendments in Schedules A, B, C and D w.e.f. 1st April 2013

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 30th March 2013.

NOTIFICATION

Maharashtra Value Added Tax Act, 2002.

No. VAT 1513/CR 46(l)/Taxation- l.” In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 1^st April 2013 amends theSCHEDULES A, B, C and D appended to the said Act, as follows, namely :”

In the Maharashtra Value Added Tax Act, 2002,”

1.    In SCHEDULE A,”

(1)    in entry 4, in clause (c), sub-clause (ii) shall be deleted;

(2)    in entry 9A, in column (2), for the figures, letters and word “31^st March 2013″ the figures, letters and word “31^st March 2014″ shall be substituted ;

(3)    after entry 27, the following entry shall be inserted, namely :”

“27A.    Hand pumps used for pumping water.                                             Nil %”;

(4)  for entry 36, the following entry shall be substituted, namely :”

“36.   (1) Judicial, Non-judicial stamp papers, Court fee stamps   Nil %”; when sold by the Government Treasuries or Vendors authorized by the Government;

(2)    Postal items like envelopes, post cards, etc. when sold by the Government;

(3)    Philatelic   material   such   as   Postal   Stamp,   Postal Envelope, Postal  Stationery,  Pigeonogram,  Rocketgram and First Day Cover.

(5)    entry 45A shall be deleted ;

(6)    in entry 51, in column (2), for the figures, letters and word “31^st March 2013″ the figures, letters and word “31^st March 2014″ shall be substituted ;

(7)    in entry 59, in column (2), for the figures, letters and word “31^st May 2013″ the figures, letters and word “31^st March 2014″ shall be substituted;

(8)    after entry 61, the following entry shall be added, namely :”

“62.    Water meters sold to Local Bodies.                                                    Nil %”.

2.   In SCHEDULE B,”

(1)    in entry 1, in column (2) for the words, figures and letter “entry 105 in Schedule “C” does not apply” the words, figures and letters “entry 105 in Schedule “C” does not apply but excluding industrial goods and industrial tools to which entry 53A of Schedule “C” applies sold during the period starting on or after the 1st April, 2013 and ending on the 31st March, 2014, the rate of tax shall be 1.1 %.” shall be substituted;

(2)    in entry 2, after the words “any of them” the following shall be added, namely :”

“sold during the period starting on or after the 1st April 2013 and ending on the 31st March 2014, the rate of tax shall be 1.1 %.”.

      3.     In SCHEDULE C,”

(2) in entry 3, in column (2), for the words “All kinds of bricks” the words “All kinds of bricks excluding paver blocks but” shall be substituted ;

(2)    in entry 12, sub-entry (6) shall be deleted;

(3)    in entry 29, in sub-entry (a), in column (2), for the words “but does not include mosquito repellants in any form” the words, brackets and figures ” but not including, (i) products capable of being used as cosmetics, shampoos; and (ii) mosquito repellants in any form” shall be substituted ;

(4)    after entry 31, the following entry shall be inserted, namely :”

“31 A.       Excavators covered under tariff heading No. 8429 52 00    5 %”; of the Central Excise Tariff Act, 1985 (5 of 1986) and are not liable for registration under the Motor Vehicles Act, 1988 (5 of 1988).

(5)    entry 42 shall be deleted;

(6)    entry 49 shall be deleted;

(7)    after entry 53, the following entry shall be inserted, namely :”

“53A.        Industrial   goods    and   tools   made of   Diamond,    Gold,     5 %”; Silver,    Platinum,    Osmium,    Palladium,    Rhodium, Ruthenium, and alloys thereof, if any.

(8)    in entry 107, in sub-entry (11), the clause (g) shall be deleted;

(9)    in entry 108, in column (2), in sub-entry (1), in clause (6), the figures, letters and word “31^st March 2013″ the figures, letters and word “31^st March 2014″ shall be substituted.

    4.     In SCHEDULE D ”

(1)  for entry 12, the following entry shall be substituted, namely:-

“12.    Tobacco, manufactured tobacco and products thereof but        20%”;

excluding,” (a) Beedi and unmanufactured tobacco whether sold under brand name or not; (6) Cigar and cigarettes to which entry 14 of this Schedule applies.

(2)  after entry 13, the following entry shall be added, namely :”

“14.    Cigar and cigarettes.                                                                               25%”.

By order and in the name of the Governor of Maharashtra,

O. C. BHANGADIYA,
Deputy Secretary to Government.