FINANCE DEPARTMENT
Madam Cama Road, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 27th March 2015.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT, 1515/CR-39(1)/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 2015 amends SCHEDULES ‘A’ and ‘C’
appended to the said Act, namely :—
In the
Maharashtra Value Added Tax Act, 2002,—
(1) In SCHEDULE
`A’,-
(1)entry 6 shall
be re-numbered as sub-entry (a) thereof; and after sub-entry (a)
as so re-numbered, the following sub-entry shall be added, namely :-
“(b) Graph
book, Laboratory notebook, Drawing book and Work book. Nil% ” ;
(2)in entry 9A,
in column.(2), for the figures, letters and word “31st March
2015 ” the figures, letters and word ” 31st March 2016 shall be
substituted ;
(3)after entry
12, the following entry shall be inserted, namely :-
“12A.
Drugs for treatment of Cancer, as may be notified from
time to time,
by the State Government, in the Official
Gazette. .. Nil% ” ;
(4)in entry 51,
in column (2), for the figures, letters and word ” 31st March 2015 ” the
figures, letters and word ” 31st March 2016 ” shall be
substituted ;
(5)in entry 59,
in column (2), for the figures, letters and word ” 31st March 2015 ” the
figures, letters and word ” 31st March 2016 ” shall be
substituted.
(2) In SCHEDULE ‘C’,—
(1)after entry
17, the following entry shall be inserted, namely: — “17A.
Cashew shell. . 5% ” ;
(2)in entry 29A,
after clause (c), the following clause shall be added, namely :—
“(d) Guide wire for medical purpose . 5% ” ;
(3)in entry 32,
the words graph book, laboratory notebook and drawing books ” shall be
deleted ;
(4)for entry 70,
the following entry shall be substituted, namely :-
“70.
Paper, as may be notified by the State Government from
time to time,
in the Official Gazette. .. 5%
” ;
(5) in entry
107, after sub-entry (7), the following sub-entry shall be inserted,
namely :-
“(7A).
Ladies hand bags and ladies purses. .. 5% ” ;
(6) in entry 108,-
(i) in sub-entry
(1), in column (2), in clause (b) for
the figures, letters and words ” 31st March 2015 ” the
figures, letters and word ” 31st March 2016 shall be substituted ;
(ii) sub-entry (3)
shall be deleted ;
(7) in entry
111, after the words Lamps “the words” and LED bulbs ” shall be inserted.
By order and in
the name of the Governor of Maharashtra,
O. C. BHANGDIYA,
Deputy
Secretary to Government.
