Whereas, the Government of Maharashtra is satisfied that circumstances exist, which render it necessary to take immediate action further to amend the Maharashtra Value Added Tax Rules, 2005 and to dispense with the condition of previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).

Now, therefore, in exercise of the powers conferred by sub-sections (1) and (2) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra is hereby, make the following rules further to amend the Maharashtra Value Added Tax Rules, 2005, namely:-

1. These rules may be called the Maharashtra Value Added Tax (Amendment) Rules, 2011.

2. In rule 17 of the Maharashtra Value Added Tax Rules, 2005 (hereinafter referred to as "the Principal Rules"), in sub rule (1), in the table in the netry at Sr. No.1, in column (3) for clause (iv), the following clause shall be substituted, namely:-

"(iv) dealers under the Package Scheme of Incentives except dealers covered under Mega Units to whom the Identification Certificate under the Package Scheme of Incentives, 2001 or, as the case may be, package Scheme of Incentives, 2007 is granted, and"

3. In rule 18 of the Principal Rules, in sub-rule (3), in clause (a), after the words and figures "Power Generation Promotion Policy 1998" the words and figures "Identification Certificate granted under the Package Scheme of Incentives, 2001 or, as the case may be, package Scheme of Incentives, 2007" shall be inserted.

4. After rule 52 of the Principal Rules, the following rule shall be inserted, namely:-

"52A. Set-off in respect of goods manufactured by Mega Unit.-

Notwithstanding anything contained in rules 52 and 53,-

(i) if the claimant dealer has purchased goods (other than the declared goods) which are originally manufactured by a Mega Unit holding valid Identification Certificate under the Act, then he shall be entitled to claim set-off in respect of the said goods only to the extent of aggregate of,-

(a) the taxes paid or payable under the Central Sales Tax Act, 1956 on the inter-state re-sale of the corresponding goods and,

(b) the taxes paid on the purchases of said goods, if are re-sold locally under the Act.

(2) the set-off as determined under sub-rule (1) above in respect of the said goods shall be claimed only in the month in which corresponding sale of such goods is effected by the claimant dealer.

Provided that, nothing in this rule shall apply to the purchases of such goods that are used within the State in the manufacturing of the goods.".

5. After rule 83 of the Principal Rules, the following rule shall be inserted, namely:-

"83A Declaration.-

(1) for the purpose of clause (a) of sub-section (3) of Section 89, the declaration to be issued by the Mega Unit shall be as under:-

DECLARATION

(See clause (a) of sub section (3) of section 89 of MVAT Act, 2002)

I/We hereby declare that the taxes in respect of the sales evidenced by this invoice are collected separately and I/We, am/are entitled for the Industrial Promotion subsidy as provided for Mega Units under the Package Scheme of Incentives, 2001 or, the package Scheme of Incentives, 2007. I/we, am/are holder of Identification certificate bearing No. _________ duly granted to me/us, and my/our immediate purchaser or subsequent purchasers shall be entitled to claim set-off in respect of the said transaction as per the provisions contained in rule 52A of the Maharashtra Value added Tax Rules, 2005.

(2) for the purpose of clause (b) of sub-section (3) of Section 89, the declaration to be issued by the immediate purchaser or, as the case may be, subsequent purchaser who has/have purchased the goods which are originally manufactured by the Mega Unit shall be as under:-

DECLARATION

(See clause (b) of sub section (3) of section 89 of MVAT Act, 2002)

I/We hereby declare that the sale evidenced by this invoice is in regard to the goods that are originally manufactured by the Mega Unit which is entitled for the Industrial Promotion subsidy. Therefore I/we, being the immediate purchaser or my/our subsequent purchasers shall be entitled to claim the set-off in respect of the said transaction as per the provisions contained in rule 52A of the Maharashtra Value added Tax Rules, 2005.

(3) Nothing in this rule shall be applicable in respect of the declared goods as specified in the Central Sales Tax Act, 1956."

By Order an in the name of the Governor of Maharashtra,

O.C. Bhangdiya

Deputy secretary to Government