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MADHYA PRADESH VALUE ADDED TAX ACT, 2002 - NOTIFICATION
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Body Notification No. F-A-3-11-2015-1-V(19). Dated 31st March, 2015

In exercise of the powers conferred by sub-section (1) of Section 70-A of the Madhya Pradesh Vat Act, 2002 (No. 20 of 2002), the State Government hereby makes the following amendments in Schedule II of the said Act, the same having been published in the Madhya Pradesh Gazette (Extraordinary) dated 30-3-15 as required by the proviso to sub-section (1) of Section 70-A of the said Act, namely:

AMENDMENTS

1. In Schedule I to the said Act,-

(i) against serial number 1 B, in column (2), after item 34, the following items and entries relating thereto shall be inserted, namely :-

35. Laser land leveler,

36. Seed cum fertilizer drill,

37. Reaper cum binder and straw reaper,

38. Rake and shredder";

(ii) against serial number 3, in column (2), for the words "de-oiled cake including soyameal, cotton seed oil cake, mustard oil cake and makka khali", the bracket and words "(other than the goods specified in Schedule II)" shall be substituted;

(iii) after serial number 4, the following serial number and entries relating thereto shall be inserted, namely :- "4A. Bicycles, tricycles, cycle rickshaws and parts (including tyres and tubes) and accessories thereof;

(iv) after serial number 13A, the following serial number and entries relating thereto shall be inserted, namely :-

"13B. Exercise books, graph books, drawing books and laboratory books";

(v) against serial number 15A, in column (3), for the words " Two Hundred and Fiffty", the words "Five Hundred" shall be substituted.

2. In Schedule II to the said Act,-

(i) in Part-I, after serial number 4, the following serial number and entries relating thereto shall be inserted, namely :-

5 De-oiled cake including all kinds of soyameal, cotton seed oil cake, mustard oil cake and Makka Khali 1";

(ii) in Part-II-

(1) after serial number 1, the following serial number and entries relating thereto shall be inserted, namely :-

"1A. Album (photo and stamp album) 5";

(2) after serial number 9, the following serial number and entries relating thereto shall be inserted, namely :-

"9A. Audio tape recorder and audio cassette 5";

(3) against serial number 10, in column (2), for the word " fuel", the words "fuel and aviation gas" shall be substituted.

(4) after serial number 11, the following serial numbers and entries relating thereto shall be inserted, namely :-

"11A. Bangles of ivory 5";
"11B. Battery operated car and battery operated rickshaw 5";

(5) for serial number 14 and entries relating thereto, the following serial number and entries relating thereto shall be substituted, namely :-

"14. Biofuel based smokeless stove, gas stove, gas geyser and induction cook top 5";

(6) after serial number 19A, the following serial number and entries relating thereto shall be inserted, namely :-

"19B. Calculators (other than electronic calculators) 5";

(7) against serial number 22, in column (2), for the words "pumping sets and parts thereof, the words "pumping sets, parts and accessories thereof shall be substituted;

(8) after serial number 22B, the following serial number and entries relating thereto shall be inserted, namely :-

"22C Charota seeds 5";

(9) after serial number 30A, the following serial number and entries relating thereto shall be inserted, namely :-

"30AA. Dried aawala 5";

(10) serial number 33 and entries relating thereto shall be omitted;

(11) after serial number 36A, the following serial number and entries relating thereto shall be inserted, namely :-

"36B. Aluminium composite panel 5";

(12) after serial number 38, the following serial number and entries relating thereto shall be inserted, namely :-

"39. Food colours and food preservatives 5";
"39A Glass Mirror 5";

(13) against serial number 41, in column (2), for the words "Asagandha" and "Bhojpatra", the words "Asagandha, Asalia" and "Bhojpatra, Brahmi" respectively shall be substituted;

(14) against serial number 55, in column (2),-

(a) after item 12, the following item and entry relating thereto shall be inserted, namely :-

"12A. Aluminium powder";

(b) after item 19, the following item and entry relating thereto shall be inserted, namely :-

"19A. Baking powder (Soda-bi-carb)";

(c) after item 173, the following item and entry relating thereto shall be inserted, namely :-

"173A. Steam";

(d) after item 207, the following items and entries relating thereto shall be inserted, namely :-

"207A. Aluminium clamps

207B. Aluminium collapsible tubes";

(15) after serial number 55, the following serial number and entries relating thereto shall be inserted, namely :-

"55A Ladies hand bags, purses and vanity bags 5";

(16) after serial number 56A, the following serial number and entries relating thereto shall be inserted, namely :-

"56B Locks and keys 5";

(17) against serial number 57, in column (2), for the words "implants and", the words "implants, dental filling material and" shall be substituted;

(18) against serial number 57A, in column (2), for the words "Adult diaper", the words "Adult diaper, baby diaper" shall be substituted;

(19) against serial number 62-A, in column (2), for the words "Oxygen", the words "Oxygen, argon, helium and nitrogen including liquid nitrogen" shall be substituted;

(20) against serial number 63, in column (2), for the words "Paper", the words "Paper, carbon paper, corrugated sheet of paper" shall be substituted;

(21) after serial number 65B, the following serial number and entries relating thereto shall be inserted, namely :-

"65C. Shoe polish and shoe cream 5";

(22) after serial number 70, the following serial number and entries relating thereto shall be inserted, namely :-

"70A. . Razors and razor blades 5";

(23) after serial number 75, the following serial number and entry relating thereto shall be inserted, namely:-

""75A. School bags 5";

(24) after serial number 78, the following serial number and entries relating thereto shall be inserted, namely:-

"78A.. Soya milk powder 5";

(25) against serial number 88, in column (2), the words "excluding electronic toys" shall be omitted;

(26) against serial number 90, in column (2), for the words and bracket "attachment and parts (including tyres, tubes and laps) thereof, the words and bracket "attachment including hydraulic trolley, parts (including tyres, tubes and flaps) and accessories thereof shall be substituted;

(27) after serial number 91, the following serial number and entries relating thereto shall be inserted, namely:-

"91A. High voltage isolators (disconnectors) 5";

(28) after serial number 95, the following serial number and entries relating thereto shall be inserted, namely:-

"96. Kalaunji oil 5";

(29) against serial number 98, in column (2), for the words "pencils and pencil sharpeners", the words "pencils, pencil sharpeners and educational science kit" shall be substituted;

(iii) in Part-Ill -

(a) against serial number 2, in column (3), for the figure "13", the figure "14" shall be substituted;

(b) serial number 6 and entries relating thereto shall be omitted;

(iv) in Part-IIIA,-

(a) against serial numbers 3, 5 and 8, in column (3), for the figure "13", the figure "14" shall be substituted;

(b) after serial number 8, the following serial numbers and entries relating thereto shall be inserted namely:-

"9. Pan masala and gutka (without tobacco) 27
10 Telephone, cellular hand set and phablet 14";

(v) in Part-IV; in column (3), for the figure "13", the figure "14" shall be substituted.

This Notification shall come into force from 01-04-2015

By order and in the name of the Governor of Madhya Pradesh,

(Ravindra Kumar Choudhary)

Dy. Secy