DEMO|

The Maharashtra Value Added Tax Act, 2002. SCHEDULE
-

Body

[See sections 2(26), 5 and 6]

Sale of goods which is subject to tax.

Note: The schedule has been amended w.e.f. 01.05.2005. The schedule given below is how the schedule stands post amendment. (w.e.f.01.05.2005. The portion in bold indicates the changes effected.

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.

SCHEDULE C (Omitted w.e.f. 01-07-2017)

LIST OF GOODS FOR WHICH THE RATE OF TAX ISbetween 2% to 6% (including both)

Sr. No. Name of the commodity Conditions and exceptions Rate of Tax
(1) (2)   (3)
1 Agricultural machinery and implements, and components and parts thereof other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types   6%
2 All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X)   6%
3 All kinds of bricks excluding paver blocks but including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles.   6%
3A Barbed wire, wire mesh and chain link.   6%
4

(a) Cotton yarn but not including cotton yarn waste;   2%
(b) Save as provided in clause (a) above, any yarn Whether covered with any material or not; sewing thread, waste of any of them, excluding cotton and silk yarn in hanks as covered under entry 17 of Schedule A.

Explanation.- For the purposes of this entry, as it stood from time to time, the "sewing thread" shall include embroidery thread.

  6%
5 Aluminum conductor steel reinforced   6%
6 Aluminum, its alloys and products as may  be notified from time to time by the State Government in the Official Gazette.   6%
7 Arecanut powder, betel nut and raw cashew nut   6%
8 Aviation Turbine Fuel sold to a Turbo-prop aircraft

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

  5%
9 Bagasse   6%
10 Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies.   6%
11 Bearings   6%
12 (a) Beedi leaves   6%
  (b) Omitted w.e.f. 01-04-2013   6%
13 Beltings   6%
14 Bicycles, tricycles, cycle rickshaws and parts, components and accessories and tyres and tubes thereof.   6%
15 Biomass briquettes   6%
16 Bone meal   6%
17 Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940   6%
17A. Cashew shell.   6%
18 Castings of non ferrous metals.   6%
19 Centrifugal, monobloc and submersible pumps  and pumpsets and parts thereof   6%
20 Omitted.    
21 Clay including fire clay, fine chine clay and ball clay.   6%
22 Coal including coke in all its forms but excluding charcoal.   5%
23 Coffee beans and seeds, cocoa pod, green tea leaf and chicory.   6%
24 Coir and coir products excluding coir matresses   6%
25

 

(a) Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise excluding cotton waste.   2%
(b) cotton waste   6%
(c) Cotton seed (Gossypium Spp)   2%
26 Crucibles   6%
27 Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:-

(1) decantation;

(2) de-salting;

(3)dehydration;

(4) stabilisation in order to normalise the vapour pressure;

(5) elimination of very light fractions with a view to returning them to the oil deposits in order to improve the drainage and maintain the pressure;

(6) the addition of only those hydrocarbons previously recovered by physical methods, during the course of the above mentioned processes;

(7) any other minor process (including addition of pour point depressants of flow improvers) which does not change the essential character of the substance.

  5%
28 Dehydrated or Processed vegetables and mushrooms   6%
29

(a) Drugs (including Ayurvedic, Siddha, Unani, Spirituous Medical Drugs and Homoeopathic Drugs), being formulations or preparations conforming to the following description:-

Any medical formulation or preparation ready for use internally or on the body of human beings, animals, and birds for diagnosis, treatment mitigation or prevention of any diseases or disorders, which is manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940, but not including, (i) products capable of being used as cosmetics, shampoos hair oils; and (ii) mosquito repellants in any form" shall be substituted

  6%
(b) Medical Oxygen and Nitrous Oxide manufactured under licence granted under the Drugs and Cosmetics Act, 1940.   6%
29A (a)     Devices notified from time to time by the Central Government under sub-clause (iv) of clause (b) of section 3 of the Drugs and Cosmetics Act, 1940

(b)    Bandages and dressings manufactured or imported into India, stocked, distributed or sold under licence granted under the Drugs and Cosmetics Act, 1940

(c)     Syringes.

(d) Guide wire for medical purpose.

(e) Sterile water for injection

  6%
30 (a) Edible oil, edible oil in unrefined form and oil cakes excluding sarki pend.

.(b) Vegetable oil including gingili oil, castor oil and bran oil.

Explanation.- Coconut oil, measuring 500 ml or its equivalence in weight or less and sold in any form of packaging shall be deemed to be not covered by this entry.

  6%
31 Electrodes.   6%
31A Excavators covered under tariff heading No. 8429 52 00 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).   6%
32 Exercise book,   6%
33 a)     Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals,

b)     Domestic pressure cookers and pans;

c)     Buckets made of iron, steel, aluminium, plastic or any other material;

  6%
34 Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators ,  micronutrients but not including disinfectants.   6%
35 Fibres of all types and fibre waste   6%
36 Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker   6%
37 (c) Pulse flour including besan mixed with flour or other pulses, when sold on or after 1st May, 2005

(d) Pulse flour including besan mixed with flour of cereals including maize, when sold on or after 1st may, 2005.

(e) Pulse flour including besan mixed with flour of other pulses and cereals, when sold on or after 1st May, 2005.

  6%
38 Glucose-D   6%
39 Goods of intangible or incorporeal nature as may be notified from time to time by the State Government in the Official Gazette.   6%
40 Omitted    
41 Gypsum of all forms and descriptions excluding gypsum boards and plaster of paris..   6%
42 Omitted w.e.f. 01-04-2013    
43 Handloom woven gamcha   6%
44 Herbs, gambiar, bark, dry plant, dry root, commonly known as jari booti and dry flower   6%
45 Hides and skins, whether in raw or dressed state   5%
46 Hose pipes  and fittings thereof.   6%
47 Hosiery goods   6%
48 Deleted w.e.f 1st February, 2006    
49 Omitted w.e.f. 01-04-2013    
50 Ice   6%
51 Omitted w.e.f 1st May, 2010   5%
52 Omitted w.e.f 1st July, 2009   4%
53 Industrial cables (High voltage cables, plastic  coated cables, jelly filled cables, optical fibre cable).   6%
53A Industrial goods and tools made of Diamond, Gold, Silver, Platinum, Osmium, Palladium, Rhodium, Ruthenium, and alloys thereof, if any.   6%
54 Industrial inputs and packing materials as may be notified from time to time by the State Government in the Official Gazette   6%
55 Iron and steel, that is to say,

(i) pig iron, spong iron and cast iron including ingots, moulds, bottom plates, iron scrap, cast iron scrap, runner scrap and iron skull scrap;

(ii) steel semis (ingots, slabs, blooms and billets of all qualities, shapes and sizes);

(iii) skelp bars, tin bars, sheet bars, hoe bars and sleeper bars;

(iv) steel bars (rounds, rods, square flats, octagons and hexagons, plain and ribbed or twisted in coil form as well as straight lengths).;

(v) steel structurals,(angles, joints, channels, tees, sheet pilling sections, Z sections or any other rolled sections);

(vi) sheets, hoops, strips, and skelp, both black and galvansied, hot and cold rolled, plain and corrugated, in all qualities in straight lengths and in coil form as rolled and in revetted conditions;

(vii) plates both plain and chequered in all qualities;

(viii) discs, rings, forgings and steel castings;

(ix) tool, alloy and special steels of any of the above categories;

(x) steel melting scrap in all forms including steel skull, turning and boring

(xi) steel tubes, both welded and seamless, of all diameters and lengths, including tube fittings;

(xii) tin plate, both hot dipped and electrolytic and tin free plates;

(xiii) fish plate bars, bearing plate bars, crossing sleeper bars, fish plates, bearing plates, crossing sleepers and pressed steel sleepers, rails heavy and light crane rails;

(xiv) wheels, tyres, axles and wheel sets;

(xv) wire rods and wires-rolled, drawn, galvanized aluminized, tinned or coated such as by copper;

(xvi) defectives, rejects, cuttings or end pieces of any of the above categories

  5%
55A Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold during the period commencing on the 1st April 2005 and ending on the 30th April 2011.   4%
55B Tool, alloy and special steels of any of the categories, specified in clause (x) to clause (xv) of entry 55 of this Schedule, sold on or after the 1st May 2011.   6%
56 IT products as may be notified by the State Government from time to time.   6%
57 Jute that is to say, the fiber extracted from plants belonging to the species Corchorus Capsularies and Corchorus oiltorius and the fiber known as mesta or bimli extracted from plants of the species Hibiscus Cannabinus and Hibiscus subdariffa-varaltissima and the fibre known as Sunn and Sannahemp extracted from plants of the species Crotalaria Juncea, whether baled or otherwise.   5%
58

(a) Kerosene oil sold through the Public Distribution System.   3%
(b) Liquefied Petroleum Gas for domestic use.   3% ;
59 Knitting wool   6%
60 Omitted w.e.f 1st April, 2007    
61 Lignite   6%
62 Lime, lime stone, products of lime, dolomite   6%
63 -  Deleted-    
64 Mixed PVC stabilizer   6%
65 Napa Slabs (Rough flooring stones)  and Shahabadi stones.   6%
66 Newars   6%
67 Non-ferrous metals and alloys in primary forms and scrap as may be notified from time to time by the State Government in the Official Gazette   6%
68 Oil seeds, that is to say:-

(i) Groundnut or Peanut (Arachis hypogaea);

(ii) Sesamum or Til (Sesamum Orientale);

(iii) Omitted;

(iv) Soyabean (Glycine seja);

(v) Rapeseed and Mustard-

(1) Torta (Brassica Campestris var toria);

(2) Rai (Brassica Juncea);

(3) Jamba-Taramira (Eruca sativa);

(4) Sarson-Yellow and brown (Brassica campestris var sarson);

(5) Banarasi Rai or True Mustard (Brassica nigra);

(vi) Linseed (Linum usitissimum);

(vii) Castor (Ricinus communis);

(viii) Coconut (i.e. Copra excluding tender coconuts) (Cocos nucifera);

(ix) Sunflower (Helianthus annus);

(x) Nigar seed (Guizotia abyssinica);

(xi) Neem, vepa (Azadirachta indica);

(xii) Mahua, Illupai, Ippe (Madhuca indica, M.Latifolia, Bassia, Latifolia and Madhuca longifolia Syn. M. Longifolia);

(xiii) Karanja, Pongam, Honga (Pongamia Pinnata Syn. P. Glabra);

(xiv) Kusum (Schlechera Olcosa, Syn. S. Trijuga);

(xv) Punna undi (Calophyllum, inophyllum);

(xvi) Kokum (Carcinia indica);

(xvii) Sal (Shorea robusta)

(xviii) Tung (Aleurites fordii and A. Montana)

(xix) Red Palm (Elaeis guinensis)

(xx) Safflower (Carthanus tinctorius)

  5%
69 Ores and minerals   6%
70 Paper, as may be notified by the State Government from time to time, in the Official Gazette   6%
71 Paraffin wax of food grade standard and other than food grade standard including standard wax and match wax; slack wax.   6%
72 Pipes of all varieties including G.I. Pipes, C.I. pipes, ductile pipes and PVC pipes and their fittings   6%
73 Pizza bread   6%
74 (a) Plastic footwear ( moulded) : hawaii chappals and straps thereof;

(b) Plastic mats (Chatai)

  6%
75 Plastic granules ,master batches   6%
75 Plastic granules ,master batches .  plastic powder and scrap.   6%
75A. Poultry machinery and equipments as may be notified, from time to time, by the State Government in the Official Gazette.   6%
76 Printed material including annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes   6%
77 Printing   and writing ink  excluding toner and cartridges   6%
78 ---deleted---    
79 Pulp of bamboo, wood and paper   6%
79A Pyrolysis oil made from plastic scrap and organic waste.   6%
80 Rail coaches, engines and wagons and parts thereof   6%
81 a) Readymade garments.

b) other articles of personal wear, clothing accessories, made up textile articles and sets as may be notified, from time to time, by the State Government in the Official Gazette.

  6%
82 Renewable energy devices as may be notified, from time to time, by the State Government in the Official Gazette and spare parts thereof.   6%
82A. Ribbon, Bow and Kajal.   6%
82B Repossessed motor vehicles, sold by banks and financial institutions, on which entry tax or, as the case may be, sales tax, has been paid at an earlier stage in the State.   6%
83

(a) Roasted pulses, other than roasted gram and dalwa specified in sub-entry (b) of entry 39 of Schedule A, except when served for consumption.   6%
(b) Fried pulses including fried gram, except when served for consumption.   6%
83A. Rock Salt.   6%
84 Rubber that is to say (a) raw rubber, (b) latex (c) dry ribbed sheet of all grades   6%
85 Safety matches   6%
85A. Safety Helmets.   6%
86 Deleted    
87 Sewing machines  and parts, components and accessories thereof and all kinds of sewing needles and knitting needles.   6%
88 Ship and other water vessels   6%
89 (a) Milk powder including skimmed milk powder,

(b) UHT milk,

(c) Condensed milk whether sweetened or not, when sold on or after 1st April, 2005,

(d) Milk containing any ingredient and sold under a brand name, when sold on or after 1st April, 2005.

(e) Curds (whether or not sweetened or flavoured) when sold under a brand name, except when served for consumption.

Explanation.-UHT milk, condensed milk whether sweetened or not and milk containing any ingredient and sold under a brand name shall not be covered by the scope of this entry when served for consumption.

  6%
90 Solvent oils other than organic solvent oil   6%
91 Spice including cumin seed, hing (asafoetida), aniseed, saffron, pepper and poppy seed.

Explanation.- For the purposes of this entry, as it stood from time to time, "spices" shall include spices in all forms, varieties and mixtures of any of the spices.

  6%
92 Sports goods excluding apparels and footwear   6%
93. Starch , sago,and Tapioca   6%
94 (a)   Sweet and sweetmeats including Shrikhand, Basundi, Doodhpak except when served for consumption excluding,ice-cream, other edible ice whether or not containing cocoa, kulfi, non-alcoholic drinks containing ice-cream or kulfi, sweet drops, toffees, chocolates other confectioneries and all kinds of bakery products,

(b)   Varieties of  farsan as may be notified from time time by the State Government in the Official Gazette, except when served for consumption.

(c) Vada Pav

  6%
95 Omitted    
96 (a) Tractors, trailers and trolleys (being agricultural tractors, trailers and trolleys), harvesters, attachments, parts, components, accessories, tyres and tubes thereof.

(b) when sold on or after 1st April, 2005, threshers and attachments parts, components, accessories, tyres and tubes thereof.

  6%
97 Transformers and components and parts thereof.   6%
98 Transmission towers   6%
99 (a) Umbrella and Raincoat excluding garden umbrella.

(b) components, parts and accessories of umbrella except garden umbrella.

  6%
100 Vanaspati (Hydrogenated vegetable oil)   6%
101

(a) Fabrics and sugar as defined from time to time, in section 14 of the Central Sales Act, 1956.   5%
(b) Varieties of Textile and Textile Articles;

as may be notified from time to time, by the State Government, in the Official Gazette.

  6%
102 Omitted w.e.f. 01-04-2016    
103 Windmill for water pumping and for generation of electricity and its components, parts and accessories.   6%
104 a)      Writing instruments, ball point pens, felt tipped and other porus-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos, propelling or sliding pencils; pen holders, pencil holders, and similer holders; parts (including caps and clips) of the foregoing articles;

b)     Mathematical instrument boxes including instruments thereof, students colour boxes, crayons and pencil sharpners;

(c) Writing boards or writing pads, drawing boards, black boards, green boards, white boards, examination pads, foot rulers, erasers, glitter pens, sketch pens, staplers, pencil leads, oil pastels, drawing charcoals, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files and envelopes.

  6%
105 Embroidery or Zari material that is to say, (i) imi, (ii) zari; (iii) kasab; (iv) saima; (v) dabka; (vi) chumki; (vii) gota; (viii) sitara; (IX) naquasi; (x) kora; (xi) Omitted; (xii) badla; (xiii) gizal; (xiv) embroidery machines; (xv) embroidery needles   6%
106 Omitted    
107

1)  Animal hair other than raw wool;   6%
2)  Capital goods as may be notified by the State Government from time to time in the Official Gazette;   6%
2A) Capital Goods and parts and components thereof, as may be notified by the State Government, from time to time, in the Official Gazette, when sold to the Department of State or, as the case may be, the Central Government.    
3)  Coal tar;   6%
4)  Combs,   6%
5)  Cups and glasses of paper or  plastic,   6%
6)  Feeding bottles and nipples,   6%
7)  Goods specified below supplied to foreign going ships:-   6%
a)  marine lubricants and indigenous marine paints;   6%
b)  food stuff and food provisions of all kinds,   6%
c)  alcoholic and non alcoholic beverages   6%
d)  bunker oil   6%
7A)Ladies hand bags and ladies purses   6%
8)  Medical devices and implants as may be notified from time to time by the State Government in the Official Gazette;   6%
9)  Porcelain insulators,   6%
10)  Screws, nuts, bolts, fasteners, coach screws, screw hooks, revets, cotters, cotter pins, washers including spring washers;   6%
11) (a) Raw meat, raw flesh of poultry and raw sea food including fish, prawns, lobsters, crabs and shrimps when sold in frozen state or in sealed container,   6%
(b) Fruits and vegetables when sold in frozen state or in sealed container,   6%
(c) Processed, semi-processed or semi-cooked food articles made from meat of any animal or flesh of bird including Ham, Bacon Sausages, Salami or Kababs, whether or not sold in frozen state or in sealed container,   6%
(d) Processed, semi-processed or semi-cooked flesh of poultry, sea-food including fish, prawns, lobsters, crabs and shrimps, whether or not sold in frozen state or in sealed container,   6%
(e) Processed, semi-processed or semi-cooked fruits and vegetables including fruits jams, jelly, pickle, sauce, porridge, marmalade, cottage cheese (paneer), honey, preserved fruit squash, fruit paste, fruit drink, fruit juice, vegetables juice, squashes syrups, cordials, whether or not sold in frozen state or in sealed container.   6%
(f) Raw, semi cooked, semi processed, readymix and ready to cook food preparations, sold in sealed containers excluding ready to eat food and those covered by clause (a) to clause (e) above.   6%
Explanation.- The items referred to in clause (a) to (f) will not be covered by the scope of this entry when those are served for consumption.   6%
(g) Processed, semi-processed, semi cooked, ready-mix, ready to eat, shelled sweet corn whether or not sold,-

(i) in a frozen state, or .

(ii) in a sealed container, or

(iii) under a brand name

except when served for consumption

  6%
12) Silica sand   6%
13) Tamarind seed and powder thereof;   6%
14) Toys and games excluding electronic toys and electronic games;   6%
15) Wax candles,     6%
108

(1)(a)Omitted w.e.f.1st June, 2010;    
(b) Tea in leaf or powder form including instant tea

sold during the period starting on 1st April 2011 and ending on the date immediately preceding the date on which the law relating to the Goods and Services Tax comes into force.

  6%
(2) Timber, sold during the period starting on 1st April 2008 and ending on 31st March 2010.   6%
(3) Omitted w.e.f. 01-04-2015    
108A. Dry fruits excluding raisins and currants   6%
109 Omitted    
110 Clearing nuts (Shikekai) and Soap nuts (Ritha) in whole or powder form.   6%
111 Compact Fluorescent Lamps LED bulbs and LED tube lights.   6%
112 LPG Stoves for domestic use; parts, components and accessories thereof..   6%
113 Cotton ginning and pressing machinery covered by sub-heading 8445 19 10 of the Central Excise Tariff Act, 1985.   6%
114 Composting Machinery.   6%
115 Vehicles operated on Battery or Solar power.   6%
116 Adult diapers and Sanitary napkins.   6%