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

by
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
(b) Graph book, Laboratory notebook, Drawing book and Work book
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 31st 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 30th 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

 
(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.
(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
(b) Roasted gram and dalwa
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
(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
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 31st 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 1st 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 1st 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 1st 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 1st 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 1st 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

 

Related posts:

  1. MVAT Rate Schedule under Maharashtra Value Added Tax updated up to budget 2015-2016
  2. MVAT Rate Schedule D – List of the Goods which the rate of tax is 4%, 5% and 20% and above
  3. MVAT Rate Schedule C – List of the Goods which the rate of tax is 2%, 3%, 4% and 5%
  4. Changes in MVAT Rate Schedule from 1St April 2016
Taxclick Team
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