MVAT Rate Schedule A - List of the Goods which the rate of tax is NIL

SCHEDULE A
[See sections 2(26), 5 and 6]
(From 1.4.2005 to date)
LIST OF GOODS FOR WHICH THE RATE OF TAX IS NIL%
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.
Sr. No.	Name of the commodity	Conditions And exceptions	Rate of Tax	with effect from
(1)	(2)	(3)	(4)
1.	Agricultural implements manually operated or animal driven as may be notified by the State Government, from time to time, in the Official Gazette.	–	Nil %	1.4.2005 to 31.1.2006
1.	Agricultural implements manually operated or animal driven as may be notified by the State Government, from time to time, in the Official Gazette and components and parts of such implements.	–	Nil %	1.2.2006 to date
2.	Aids and implements used by handicapped persons as may be notified by the State Government, from time to time, in the Official Gazette.	–	Nil %	1.4.2005 to 31.1.2006
2.	Aids and implements used by handicapped persons as may be notified by the State Government, from time to time, in the Official Gazette and components and parts thereof.		Nil %	1.2.2006 to date
2A	Aircraft spare parts, as may be notified from time to time, by the State Government in the *Official Gazette*		Nil %	1.8.2014 to date
3.	Animal driven carts including bullock carts	–	Nil %	1.4.2005 to 31.1.2006
3.	Animal driven carts including bullock carts and components, parts and accessories thereof (excluding bearings, tubes and tyres)	–	Nil %	1.2.2006 to date
4.	Aquatic feed, cattle feed, poultry feed, their concentrates, animal feed supplements and animal feed additives, grass, hay, straw, cotton seed oil cakes excluding,	–	Nil %	1.4.2005 to 30.4.2005
	a) other oil cakes,
	b) all varieties of de-oiled cakes.
4.	(a)Aquatic feed, cattle feed, poultry feed, their concentrates,additives and supplements;	–	Nil %	1.5.2005 to 30.4.2010
	(b) Grass, hay, straw;
	(c) Husk and bran of cereals and pulses, and de-oiledcakes, but excluding –
	i) other oil cakes,
	ii) Rice bran
4	(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;	–	Nil %	1.5.2010 to 31.3.2013
	(b) Grass, hay, straw;
	(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –
	i) other oil cakes,
	ii) rice bran
4	(a)Aquatic feed, cattle feed, poultry feed, their concentrates, additives and supplements;	–	Nil %	1.4.2013 to date
	(b) Grass, hay, straw;
	(c) Husk and bran of cereals and pulses, sarki pend and de-oiled cakes, but excluding –
	i) other oil cakes,
	ii) (deleted)
5	Betel leaves.	–	Nil %	1.4.2005 to date
6	Books including almanacs, panchangs, timetables for passenger transport services and periodicals but excluding annual reports, application forms, account books, calenders, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	–	Nil %	1.4.2005 to 30.4.2005
6	Books including almanacs, panchangs, timetables for passenger transport services and periodicals, maps charts, orreries and globes, but excluding – annual reports, application forms, account books, calendars, diaries, catalogues, race cards and publications which mainly publicise goods, services and articles for commercial purposes.	–	Nil %	1.5.2005 to 31.1.2006
6	Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books, balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.	–	Nil %	1.2.2006 to 31.3.2015
6	(a)Books, that is to say, every volume or part or division of a volume including almanacs, panchangs, time tables for passenger transport services and periodicals, maps, charts, orreries and globes, but excluding-annual reports, application forms, account books, balance sheets, calenders, diaries, catalogues, race cards, publications which mainly publicise goods, services and articles for commercial purposes and publications which contain space exceeding eight pages for writing.		Nil %	1.4.2015 to date
6	(b) Graph book, Laboratory notebook, Drawing book and Work book		Nil %	1.4.2015 to date
7	Bread (excluding pizza bread), in loaf, rolls or in slices, toasted or otherwise except when served for consumption.	–	Nil %	1.4.2005 to date
8	Broomsticks and brushes of a type used to clean floor including toilet floor.	–	Nil %	1.4.2005 to date
9	Cereals and pulses (during the period from 1st April, 2005 to 31^st March, 2006) in whole grain, split or broken form-other than those to which any other entry in this Schedule or any other Schedule applies.	–	Nil %	1.4.2005 to 30.4.2005
9	Cereals (other than paddy,rice and wheat) in whole grain, split or broken form and their flour whether sold singly or in mixed form	–	Nil %	1.5.2005 to date
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.5.2005 to 31.3.2006
	(b) the flour of wheat and rice including atta, maida, rawa and suji ;
	(c) the flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2005 to 31st March, 2006.
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.5.2006 to 30.9.2006
	(b) the flour of wheat and rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May2006 to 30^th September, 2006.
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.5.2006 to 31.3.2010
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2010.
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2010 to 31.3.2011
	(b) The flour of wheat and rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2011 or the date on which the Goods and Services Tax Act comes into force, whichever is earlier.
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2011 to 31.3.2012
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2012
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2012 to 31.3.2013
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2013
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2013 to 31.3.2014
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2014
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2014 to 31.3.2015
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2015
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;	–	Nil %	1.4.2015 to 31.3.2016
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2016
9A	(a) Paddy, rice, wheat and pulses in whole grain, split or broken form;		Nil %	1.4.2016 to 31.3.2017
	(b) The flour of wheat & rice including atta, maida, rawa and suji whether sold singly or in mixed form;
	(c) The flour of pulses including besan when sold singly and not mixed with flour of other pulses or cereals,
	sold during the period from 1st May 2006 to 31st March 2017
10	Chalk Stick.	–	Nil %	1.4.2005 to date
11	Charcoal and Badami Charcoal	–	Nil %	1.4.2005 to date
12	Charkha, Ambar Charkha and other implements used in the production of handspun yarn.	–	Nil %	1.4.2005 to 30.4.2005
12	Charkha, Ambar Charkha and other implements used in the production of handspun yarn Khadi garments, made-ups and other goods prepared from hand-spun yarn.	–	Nil %	1.5.2005 to 31.1.2006
12	(a) Charkha, Ambar Charkha, and other implements used in the production of handspun yarn and components, parts and accessories of any of them,	–	Nil %	1.2.2006 to date
	(b) Khadi garments,
	(c) Made-ups and other goods prepared from handspun yarn.
12A	Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette.	–	Nil %	1.4.2015 to 31.3.2016
12A	(1)Drugs for treatment of Cancer, as may be notified from time to time, by the State Government, in the Official Gazette.		Nil %	1.4.2016 to date
12A	(2) Mammography machines, used for the diagnosis of Breast Cancer.		Nil %	1.4.2016 to date
13	Handlooms, their parts, accessories, attachments and auxillary machines as may be notified by the State Government from time to time, in the Official Gazette.		Nil %	1.4.2005 to date
13A	Hybrid electric buses and battery operated buses, sold to public transport undertakings in the State, for public transportation.		Nil %	1.4.2016 to date
14	Gandhi Topi.		Nil %	1.4.2005 to date
15	Clay lamps.	–	Nil %	1.4.2005 to date
16	Contraceptives of all types	–	Nil %	1.4.2005 to date
17	Cotton and silk yarn in hank	–	Nil %	1.4.2005 to date
18	Curd, Lassi, butter milk and separated milk except when served for consumption.	–	Nil %	1.4.2005 to 31.1.2006
18	(a) Buttermilk,	–	Nil %	1.2.2006 to date
	(b) Separated milk,
	(c) Lassi,
	(d) Curd (excluding curd whether or not sweetened or flavoured when
	sold under a brand name), Except when served for consumption
19	Earthen pot.	–	Nil %	1.4.2005 to date
20	Electricity.	–	Nil %	1.4.2005 to date
21	Firewood.	–	Nil %	1.4.2005 to 30.4.2005
21	Firewood excluding casuarina poles and eucalyptus logs and cut sizes thereof.	–	Nil %	1.5.2005 to 31.12.2007
21	(a) Firewood excluding Casuarina Poles and eucalyptus logs and cut sizes thereof,	–	Nil %	1.1.2008 to date
	(b) Fuel made from solid waste procured from any local bodies or on their behalf.	–	Nil %	1.1.2008 to date
	(c) Biomass pellets.	–	Nil %	1.11.2008 to date
21A	L. P. G. supplied in cylinders containing upto 14.5 kg. of L.P.G., for domestic use.	–	Nil %	7.6.2008 to 31.3.2012
21A	Deleted	–	–	w.e.f. 1.4.2012
22	Fishnet and fishnet fabrics	–	Nil %	1.4.2005 to 30.4.2005
22	Fishnet and fishnet fabrics, fish seeds, prawn seeds and shrimp seeds.	–	Nil %	1.5.2005 to date
23	Fresh plants, saplings and natural flowers excluding Mahua flowers.	–	Nil %	1.4.2005 to date
24	Fresh vegetables and potatoes, sweet potatoes, yam (elephant‘s foot), onions, fresh fruits excluding wet dates.	–	Nil %	1.4.2005 to 31.1.2006
24	Fresh vegetables and potatoes, sweet potatoes, yam (elephant‘s foot), onions, fresh fruits excluding wet dates except when sold in frozen state or in sealed container.	–	Nil %	1.2.2006 to date
25	Garlic and Ginger	–	Nil %	1.4.2005 to date
26	Glass Bangles	–	Nil %	1.4.2005 to 30.4.2005
26	Bangles made from any material except precious metals.	–	Nil %	1.5.2005 to date
26A	Copyrights, for distribution and exhibition of cinematographic films in theatres and cinema halls, sold during the period commencing on the 1st April 2005 and ending on the 30th April 2011.		Nil	1.4.2005 to 30.4.2011
27	Goods of incorporeal or intangible character, other than those notified under entry 39 in Schedule C.	–	Nil %	1.4.2005 to date
27A	Hand pumps used for pumping water.	–	Nil %	1.4.2013 to date
27B	Handicrafts made of bamboo, excluding bamboo furniture.		Nil %	1.4.2016 to date
28	Human blood and human blood plasma.	–	Nil %	1.4.2005 to 31.1.2008
28	Human blood and its components and products thereof.	–	Nil %	1.2.2008 to date
29	Idols of deities in clay or Plaster of Paris	–	Nil %	1.4.2005 to date
30	Indigenous handmade musical instruments as may be notified by the State Government from time to time, in the Official Gazette.	–	Nil %	1.4.2005 to 31.1.2006
30	Indigenous handmade musical instruments as may be notified by the State Government from time to time in the Official Gazette and components, and parts thereof.	–	Nil %	1.2.2006 to date
31	Kumkum in any form including bindi, alta and sindur	–	Nil %	1.4.2005 to date
	32 Leaf plates and cups – Nil % 1.4.2005 to date
33	Meat, flesh of poultry and seafood, including fish, prawns, lobsters, crabs and shrimps except when sold in frozen state or in a sealed container; Eggs in shell, cattle excluding horses, sheep, goats, pigs and poultry.	–	Nil %	1.4.2005 to 31.1.2006
33	(1) (a) Raw meat,	–	Nil %	1.2.2006 to date
	(b) Raw flesh of poultry,
	(c) Raw seafood including fish, prawns, lobsters, crabs, and shrimps
	except when sold in frozen state or in sealed container;
	(2) Eggs in shell,
	(3) Sheep, goats, pigs, poultry and cattle excluding horses.
34	Milk, that is to say, animal milk in liquid form except when served for consumption and excluding,-	–	Nil %	1.4.2005 to date
	(a) condensed milk whether sweetened or not, and
	(b) milk containing any ingredients (other than milk fat, milk powder, or as the case may be, solid non fat) and sold under a brand name.
35	National Flag	–	Nil %	1.4.2005 to date
36	Non-judicial stamp paper when sold by Government Treasuries; postal items like envelopes, post cards, etc., when sold by Government.	–	Nil %	1.4.2005 to 31.3.2013
36	(1) Judicial,Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government;	–	Nil %	1.4.2013 to date
	(2) Postal items like envelopes, post cards, etc. when sold by the Government;
	(3) Philatelic material such as Postal Stamp, Postal Envelope, Postal Stationery, Pigeonogram, Rocketgram and First Day Cover.
37	Organic manure (excluding oil cakes and de-oiled cakes).	–	Nil %	1.4.2005 to date
38	Plantain leaves	–	Nil %	1.4.2005 to 7.8.2006
38	Rakhee	–	Nil %	8.8.2006 to date
39	Poha, lahya and chirmura	–	Nil %	1.4.2005 to 31.7.2014
39	(a) Poha, lahya and chirmura	–	Nil %	1.8.2014 to date
39	(b) Roasted gram and dalwa	–	Nil %	1.8.2014 to date
40	Raw wool	–	Nil %	1.4.2005 to date
41	Seeds of all types – Nil % 1.4.2005 to 30.4.2005
41	Seeds excluding seeds to which any other entry of schedule ‘C’ applies.	–	Nil %	1.5.2005
42	Semen including frozen semen	–	Nil %	1.4.2005 to date
43	Silk worm laying, cocoon and raw silk	–	Nil %	1.4.2005 to date
44	Slate and slate pencils but not including writing boards	–	Nil %	1.4.2005 to date
45	Sugar, fabrics and tobacco as described, from time to time, in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance), Act, 1957(58 of 1957).	–	Nil %	1.4.2005 to 31.1.2006
45	Sugar, fabrics and tobacco as described, from time to time, in column (3) of the First Schedule to the Additional Duties of Excise (Goods of Special Importance), Act, 1957(58 of 1957).	–	Nil %	1.2.2006 to 31.3.2007
	Explanation : For removal of doubts, it is hereby declared that tobacco shall not include Pan masala, that is to say, any preparation containing betel nuts and tobacco and any one or more of the following ingredients, namely:-
	(i) lime; and
	(ii) Kattha (catechu),
	whether or not containing any other ingredients such as cardamom, copra and menthol.
45	Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act,1957 (58 of 1957).	–	Nil %	1.4.2007 to 31.3.2010
45	Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) but excluding those specified in schedule ‘C’.	–	Nil %	1.4.2010 to 7.4.2011
45	Sugar and fabrics as described from time to time in column (3) of the First Schedule to the Additional Duties of Excise [Goods of Special Importance], Act, 1957 (58 of 1957) as it stood prior to the date on which the Finance Act, 2011 comes into force, but excluding those specified in schedule ‘C’.	–	Nil %	8.4.2011 to date
45A	(a) unmanufactured tobacco covered under Tariff Heading No. 2401 of the Central Excise Tariff Act, 1985 (5 of 1986)	–	Nil %	1.4.2007 to 31.3.2012
45A	(b) biris covered under tariff item No. 24031031, 24031039, of the Central Excise Tariff Act, 1985 (5 of 1986).	The Central Excise Tariff Item No. 24031090 has been deleted by Corrig. Dated 09.07.2007	Nil %	1.4.2007 to 31.3.2012
45A	(a) unmanufactured tobacco covered under Tariff Heading No. 2401 of the Central Excise Tariff Act, 1985 (5 of 1986);	–	Nil %	1.4.2012 to 31.3.2013
	(b) deleted w.e.f. 1.4.2012
	“Explanation-For the removal of the doubts, it is hereby declared that the unmanufactured tobacco shall not include unmanufactured tobacco when sold in packets under the Brand name.”
45A	(deleted )	–		w.e.f. 1.4.2013
46	Tender green coconut	–	Nil %	1.4.2005 to date
47	Toddy, Neera and Arak	–	Nil %	1.4.2005 to date
48	Unprocessed salt.	–	Nil %	1.4.2005 to 30.4.2005
48	Salt, that is to say, common salt including iodised salt.	–	Nil %	1.5.2005 to date
49	Water other than,-	–	Nil %	1.4.2005 to 31.1.2006
	(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
	(b) water sold in sealed container.
49	Water other than,-	–	Nil %	1.2.2006 to date
	(a) aerated, mineral, distilled, medicinal, ionic, battery, demineralised water, and
	(b) water sold in sealed container.
	(c)water for injection
50	(a) Goods covered by Public Distribution System, (except kerosene)	–	Nil %	1.5.2005 to 31.1.2006
	(b) Goods supplied from bond to foreign going ships and aircrafts,
	(c) Goods sold to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport, Mumbai run by the India Tourism Development Corporation.
50	(a) Goods distributed through the Public Distribution System,(except kerosene)	–	Nil %	1.2.2006 to date
	(b) Goods supplied from bond to foreign going ships and aircrafts,
	(c) Goods sold to in-transit passengers (both incoming and outgoing) at the duty free shops at the International Airport,Mumbai.(***)
51	(i) Papad	–	Nil %	1.5.2005 to 31.1.2006
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	viii) Wet dates.
	sold during the period from 1st May 2005 to 31st March, 2006:-
51	(i) Papad except when served for consumption		Nil %	1.2.2006 to 31.3.2006
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates.
	sold during the period from 1st May 2005 to 31st March 2006:-
51	(i) Papad except when served for consumption	–	Nil %	1.5.2006 to 30.9.2006
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates.
	sold during the period from 1st May 2006 to 30th September 2006.
51	(i) Papad except when served for consumption	–	Nil %	1.10.2006 to 31.3.2010
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31st March 2010
51	(i) Papad except when served for consumption	–	Nil %	1.4.2010 to 31.3.2011
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra;
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold During the period from 1st May 2006 to 31st March 2011 or the date on which the Goods and Service Tax Act comes into force, whichever is earlier.
51	(i) Papad except when served for consumption	–	Nil %	1.4.2011 to 31.3.2012
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31stMarch 2012
51	(i) Papad except when served for consumption	–	Nil %	1.4.2012 to 31.3.2013
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31st March 2013
51	(i) Papad except when served for consumption	–	Nil %	1.4.2013 to 31.3.2014
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31st March 2014
51	(i) Papad except when served for consumption	–	Nil %	1.4.2014 to 31.3.2015
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	Sold during the period from 1st May 2006 to 31st March 2015
51	(i) Papad except when served for consumption	–	Nil %	1.4.2015 to 31.3.2016
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31st March 2016
51	(i) Papad except when served for consumption		Nil %	1.4.2016 to 31.3.2017
	ii) Gur
	iii) Chillies, turmeric and tamarind whole, powdered or separated but excluding Chilly seed and tamarind seed when sold in separated form;
	iv) Coriander seeds, Fenugreek and Parsley (Suva) whole or powdered;
	v) Coconut in shell and separated kernel of coconut, other than copra.
	vi) Solapuri chaddars;
	vii) Towels;
	viii) Wet dates,
	sold during the period from 1st May 2006 to 31st March 2017
52	Khandsari sugar	–	Nil %	16.11.2005 to date
53	Hurricane lantern and Kerosene lamp, kerosene lanterns, petromax lanterns, kerosene stoves, kerosene pressure stoves, petromax pressure lamps, pressure lamps, glass chimneys and lanterns, petromax gas mantles and accessories, components and parts of all of them.	–	Nil %	1.2.2006 to date
54	Lac, Shellac and their products sold during the period upto 31^st March 2007.	–	Nil %	13.11.2006 to 31.3.2007
54	Lac, Shellac and their products.	–	Nil %	1.4.2007 to date
55	Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	–	Nil %	1.7.2009 to 30.4.2010
55	(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	–	Nil %	1.5.2010 to 30.4.2011
	(b) Camphor
	(c) Dhoop including Loban.
55	(a) Incense sticks commonly known as, agarbatti, Dhoop, dhupkadi or dhupbatti.	–	Nil %	1.5.2011 to date
	(b) Camphor
	(c) Dhoop including Loban and Ral.
56	Solar energy devices as may be notified, from time to time, by State Government in the Official Gazette and spare parts thereof.]	–	Nil %	1.7.2009 to date
56A	Pre-fabricated domestic biogas units.	–	Nil %	1.5.2011 to date
57	Katha (catechu)	–	Nil %	1.5.2010 to date
58	Handmade Laundry Soap manufactured by units certified by the Maharashtra State Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act, 1960, but excluding detergent.	–	Nil %	1.5.2010 to date
59	Raisins and Currants sold during the period starting on the 1^st June 2010 and ending on the 31st May 2012.	–	Nil %	1.6.2010 to 31.5.2012
59	Raisins and Currants sold during the period starting on the 1^st June 2010 and ending on the 31st May 2013.	–	Nil %	1.6.2012 to 31.5.2013
59	Raisins and Currants sold during the period starting on the 1^st June 2010 and ending on the 31st March 2014.	–	Nil %	1.6.2013 to 31.3.2014
59	Raisins and Currants sold during the period starting on the 1^st June 2010 and ending on the 31st March 2015.	–	Nil %	1.4.2014 to 31.3.2015
59	Raisins and Currants sold during the period starting on the 1^st June 2010 and ending on the 31st March 2016.	–	Nil %	1.4.2015 to 31.3.2016
59	Raisins and Currants sold during the period starting on the 1st June 2010 and ending on the 31st March 2017.	–	Nil %	1.4.2016 to 31.3.2017
59A	Retrofit kits, used to modify the vehicles of the handicapped persons, sold by the dealers, authorised by the testing agencies prescribed in the Central Motor Vehicle Rules, 1989.	–	Nil %	1.4.2016 to date
60	Sale of edible oil and oil cake manufactured and sold by the Tel Ghani Units registered under the Khadi and Village Industries Commission Act, 1956 or, as the case may be, with the Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act,1960 for a turnover not exceeding rupees twenty lakh in a financial year.	The Unit shall be certified by the Joint Commissione r of Sales Tax (Registration) in Mumbai and the concernced Joint Commissione r of Sales Tax (VAT Administratio n) in the rest of the State.	Nil %	1.4.2012 to date
61	Sales of “Purak Poshan Aahar” by way of supplies made to the Aanganwadi Centres under the Integrated Child Develpoment Scheme as specified in the Government Resolution, Women and Child Development Department, No. ICDS-2008/CR59/Taxation- 5, dated the 24th August, 2009.	–	Nil %	1.4.2012 to date
62	Water meters sold to Local Bodies	–	Nil %	1.4.2013 to date
63	Motor vehicles having engine capacity upto 200cc, adapted or modified for use by handicapped persons	(1) The motor vehicles specified in column(2) shall be certified as “invalid carriage” in the Certificate fo Registration issued under the Motor Vehicles Act, 1988. (2) The dealer effecting sale of such motor vehicles specified in coloumn(2) shall retain a copy of the Certificate of Registration issued under the Motor Vehicles Act, 1988.	Nil	27.12.2013

MVAT Rate Schedule A – List of the Goods which the rate of tax is NIL

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