MVAT - Amendments to MVAT Schedule

FINANCE DEPARTMENT

Hutatma Rajguru Chowk, Madam Cama Marg
Mantralaya, Mumbai 400 032, dated the 29th March 2017

NOTIFICATION

MAHARASHTRA VALUE ADDED TAX ACT, 2002.

No. VAT-1517/C.R.28/Taxation-1.–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 1st April 2017, amends the SCHEDULES ‘A’, ‘C’ and ‘D’ appended to the said. Act, namely :—

In the Maharashtra Value Added Tax Act, 2002,—

(I) in SCHEDULE A,—

(1) after entry 8, the following entry shall be inserted, namely :—

” 8A Card swipe machines for merchant transactions.  :- Nil%”;

(2) in entry 9A, in column (2), for the figures, letters and word ” 31st March 2017 ” the words ” the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.” shall be substituted

(3) after entry 25, the following entries shall be inserted, namely :—

(a) “25A Gas or Electric fired human body incinerator, :- Nil%

(b) 25B Geomembrane used for farm pond, of thickness not less than 500 microns having BIS specification. :- Nil%”;

(4) after entry 33, the following entry shall be inserted, namely :-

” 33A Milk testing kit for detecting milk adulteration. :- Nil%”;

(5) after entry 44, the following entry shall inserted, namely

“44A Soil testing kit for determination of soil nutrients. :- Nil%”;

(6) in entry 51, in column (2),—

(i) after the sub-entry (viii) the following sub-entry shall be added, namely :-

“(ix) Amsul :- Nil%”;

(ii) for the figures, letters and word ” 31st March 2017 ” the words “the date immediately preceding the date on which the law relating to the Goods and Services. Tax come into force.” shall be substituted ;

(7) in entry 59, in column (2), for the figures, letters and word ” 31st March 2017″ the words ” the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.” shall be substituted.

(II) in SCHEDULE C, in entry 108, in sub-entry (1), in column (2), in clause (b), for the figures, letters and word ” 31st March 2017 ” the words ” the date immediately preceding the date on which the law relating to the. Goods and Services Tax comes into force.” shall be substituted.

(III) in SCHEDULE D,

(1) in the heading, for the figures, sign and words ” 20% or above ” the words, figures and signs ” upto 60% “, shall be substituted ;

(2) in entry 6, in column (2), for the words and figures ” and entry 11 ” the words, figures and letter, “, entry 11 and entry 11 A ” shall be inserted ;

(3) in entry 11, in column (2), after the words ” Raigad District ” the words, figures and letter “other than that covered under entry / lA of this Schedule ” shall be added ;

(4) after entry 11, the following entry shall be inserted, namely :-

“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% “.

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

R. D. ‘BHAGAT.,
Deputy Secretary to Government.