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The Maharashtra Value Added Tax Act, 2002. SCHEDULE
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SCHEDULE B

(Schedule D Renamed as Schedule B W.e.f. 01-07-2017)

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

LIST OF GOODS FOR WHICH RATE OF TAX is 60%

Note.- The abbrevation % 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

Sr. No. Name of the commodity Rate of Tax
(1) (2) (3)
1 Foreign liquor as defined from time to time in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine. 60%
2 Country liquor, as defined in Maharashtra Country Liquor Rules, 1973 60%
3 Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreigh Liquor (Import and Export) Rules, 1963 excluding wine. 60%
3A Wines, as defined from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963 but excluding to those entry 3B of this Schedule applies. 40%
3B Wine when sold in bulk and where provisions of the Maharashtra Potable Liquor (Fixation of Maximum Retail Prices) Rules, 1996 are not applicable 20%
4. Undenatured ethyl alcohol of any alcoholic strength (including neutral and extra neutral alcohol) when removed for use in production of alcoholic liquors for human consumption. 20 %
5

High Speed Diesel Oil,

(a) when delivered

(i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette, (Municipal Corporation of Nagpur..(01-03-2016 to 29-02-2017)); (Municipal Council of Nandurbar (01-01-2017 to 31-12-2019)) and Municipal Council of Nagpur.(1st March 2017 to 28th February 2019 )

24%+ one rupees per litre

(ii) to a person other than retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette. (Municipal Corporation of Nagpur.(01-03-2015 to 29-02-2016)) : (Municipal Council of Nandurbar (01-01-2017 to 31-12-2019)) 24% + one rupees per litre

(b) in circumstances other than those mentioned in clause (a) above 21% + one rupees per litre

6 Aviation Turbine Fuel (Duty paid) (other than those covered by entry 11, 11A and entry 13 of this SCHEDULE ) 25%
7 Aviation Turbine Fuel (Bonded) 30%
8 Omitted w.e.f. 01-07-2017  
9 Omitted w.e.f. 01-07-2017  
10

Any other kind of Motor Spirit,

(a) when delivered,-

(i) to a retailer for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette.(Municipal Corporation of Nagpur.(01-03-2016 to 29-02-2017)); (Municipal Council of Nandurbar (01-01-2017 to 31-12-2019)) and Municipal Council of Nagpur.(1st March 2017 to 28th February 2019 )

26% + Nine rupees per litre
(ii) to a person other than the retailer having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai,Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette(Municipal Corporation of Nagpur.(01-03-2016 to 29-02-2017)); (Municipal Council of Nandurbar (01-01-2017 to 31-12-2019)) 26% + Nine rupees per litre
(b) when delivered in circumstances other than those mentioned in clause (a) above 25% + Nine rupees per litre
11 Aviation Turbine Fuel( Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation, Pune Municipal Corporation and Raigad District other than that covered under entry 11A of this Schedule. 5%
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%
12 Petroleum Crude 5%
13 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, wich may be driven by either turbine engine or piston engine.

5%
14 Bunker Oil supplied to foreign going ships 6%
15 Natural Gas, other than the Natural Gas, specified in entry 16 13.5%.
16. Natural gas, sold to registered dealer, subject to the following conditions :

(i) (i) A registered dealer who uses natural gas as a raw material or fuel in manufacture of goods.

(ii) The purchasing dealer, under this entry, should be certified by the Commissioner in the Proforma 'A'.

(iii) The purchasing dealer shall, by the end of the April, furnish to the Commissioner, a statement of account of purchases effected in the immediately preceding financial year, in the Proforma 'B'.

Explanation:-

(a) For the purposes of this entry, conversion of "natural gas" from one form to another shall not be deemed to be "manufacture".

(b) The "goods" referred to in this entry shall mean goods as defined under this Act and goods defined under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter, in this entry referred to as "MGST Act")

(c) 'Registered dealer' referred to in this entry, shall also include 'taxable person' registered under the MGST Act;

(d) Benefits of this entry shall not be available to a registered taxable person, if, it is a hotelier or a restaurant and has opted to pay tax under section 10 of the MGST Act.

3%

Proforma-A

This is to certify that M/s............................ holder of TIN............................ w.e.f. ............................... "/GSTIN................. w.e.f.................. is a manufacturer of goods,as defined under this Act or goods defined under the MGST Act, 2017.

This certificate is being issued w.e.f......................on his application dated ........................, in which he has given an undertaking that the natural gas purchased by him shall not be resold by him.

(Commissioner of Sales Tax),

Maharashtra State, Mumbai.

Proforma-B

Natural Gas Purchase Statement

Sr. No. Name of the seller TIN Invoice No & Date Purchase amount Whether used in maufacturing (Yes/No)
        Net Tax  
             
             

This is to declare that, the natural gas purchased by me/us as per bills, referred above, has been used in the manufacture of goods within the state. I hereby declare that, the natural gas has not been resold by me and has also not been used for conversion to another form of natural gas.

Date : (Signature of the authorised person)
  (Name of the person signing the declaration)
  (Status of person signing the declaration in relation to the dealer)