Vat set off in maharashtra
This query is : Resolved
preet prakash
(Querist)
25 August 2015
Hi All
I am Dealer can get the full set off on stationery purchased for office use in maharashtra???????? does rule 53 is applicable here??????/ what is the % of reduction ?????
I am Dealer can get the full set off on stationery purchased for office use in maharashtra???????? does rule 53 is applicable here??????/ what is the % of reduction ?????
Devi Singh Rathore
(Expert)
25 August 2015
Not Posible to Take credit as Stationary item are not eligible except that you are in business of Trading Stationary Item.
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preet prakash
(Querist)
26 August 2015
Hi!!!
we do get the input tax get but the rule 53 is applicable ????? if u are not aware then plz don't misguide anyone like this????????
preet
we do get the input tax get but the rule 53 is applicable ????? if u are not aware then plz don't misguide anyone like this????????
preet
03 August 2025
In Maharashtra VAT, input tax credit on stationery for office use is restricted under Rule 53 of the Maharashtra Value Added Tax Rules.
Here's how it works:
Stationery purchased for office use (not for resale or trading) is NOT fully eligible for input tax credit.
If you are trading in stationery, you can claim full input credit on purchases related to your business stock.
For stationery used for office or administrative purposes, input credit is either not allowed or allowed only partially (based on specific restrictions).
What is Rule 53?
Rule 53 deals with the restricted input tax credit on certain goods and services, including office stationery, where only a percentage of input VAT can be claimed or none at all.
The exact % reduction depends on the classification of goods and the purpose of use.
In brief:
If stationery is for office use only (non-trading) — input tax credit is usually disallowed or restricted.
If stationery is for resale/trading — you can claim full input tax credit.
Summary:
If you are a dealer in Maharashtra and you use stationery only for office use, you cannot claim full input tax credit on it. Rule 53 restricts the credit. For stationery as trading stock, you can claim credit.
Here's how it works:
Stationery purchased for office use (not for resale or trading) is NOT fully eligible for input tax credit.
If you are trading in stationery, you can claim full input credit on purchases related to your business stock.
For stationery used for office or administrative purposes, input credit is either not allowed or allowed only partially (based on specific restrictions).
What is Rule 53?
Rule 53 deals with the restricted input tax credit on certain goods and services, including office stationery, where only a percentage of input VAT can be claimed or none at all.
The exact % reduction depends on the classification of goods and the purpose of use.
In brief:
If stationery is for office use only (non-trading) — input tax credit is usually disallowed or restricted.
If stationery is for resale/trading — you can claim full input tax credit.
Summary:
If you are a dealer in Maharashtra and you use stationery only for office use, you cannot claim full input tax credit on it. Rule 53 restricts the credit. For stationery as trading stock, you can claim credit.
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