MVAT Rate Schedule D – List of the Goods which the rate of tax is 4%, 5% and 20% and above

by
SCHEDULE D
[See sections 2(26), 5 and 6]
(From 1.4.2005 to date)
LIST OF GOODS FOR WHICH THE RATE OF TAX IS 4% ,5% and 20% or above
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

 

Rate of Tax

 

with effect from

 

  
(1) (2) (3)    

1

 

 Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953

20%

 

 1.4.2005 to 30.6.2009  

1

 

 Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953

25%

 

 1.7.2009 to 31.7.2009  

1

 

 Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953, excluding wine.

25%

 

1.8.2009 to 30.4.2011

 

  

1

 

 Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.

50%

 

1.5.2011 to 30.9.2015

 

  

1

 

 Foreign liquor as defined, from time to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.

60%

 

1.10.2015 to date

 

  

2

 

 Country liquor, as defined in Maharashtra Country Liquor Rules, 1973

20%

 

 1.4.2005 to 30.6.2009  

2

 

 Country liquor, as defined in Maharashtra Country Liquor Rules, 1973

25%

 

 1.7.2009 to 30.4.2011  

2

 

 Country liquor, as defined in Maharashtra Country Liquor Rules, 1973

50%

 

 1.5.2011 to 30.9.2015  

3

 

 Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963.

20%

 

1.4.2005 to 30.6.2009

 

  

3

 

 Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules 1963.

25%

 

1.7.2009 to 31.7.2009

 

  

3

 

 Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.

25%

 

1.8.2009 to 30.4.2011

 

  

3

 

 Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.

50%

 

1.5.2011 to 30.9.2015

 

  

3

 

 Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export) Rules, 1963, excluding wine.

60%

 

1.10.2015 to date

 

  

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.

20%

 

1.8.2009 to 31.12.2013

 

  

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%

 

1.1.2014 to date

 

  

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%

 

1.1.2014 to date

 

  

4

 

Molasses and rectified spirit

 

20%

 

 1.4.2005 to 31.1.2008  

4

 

 Molasses, rectified spirit, absolute alcohol and extra neutral alcohol.

20%

 

1.2.2008 to date

 

  
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 and Navi Mumbai; and 34%+ One rupee per litre

1.4.2005 to 15.6.2006

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; 34%+ One rupee per litre

1.4.2005 to 15.6.2006

 

  

(b) In circumstances other than those mentioned in clause (a) above

 

 31%+ One rupee per litre

1.4.2005 to 15.6.2006

 

  
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 and Navi Mumbai; and 33%+ One rupee per litre

16.6.2006 to 30.11.2006

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; 33%+ One rupee per litre

16.6.2006 to 30.11.2006

 

  

(b) in circumstances other than those mentioned in clause (a) above

 

 30%+ One rupee per litre

16.6.2006 to 30.11.2006

 

  
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 and Navi Mumbai; and

28%

 

1.12.2006 to 6.6.2008

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and

28%

 

1.12.2006 to 6.6.2008

 

  
(b) in circumstances other than those mentioned in clause (a) above

25%

 

 1.12.2006 to 6.6.2008  
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 and Navi Mumbai; and

26%

 

7.6.2008 to 7.7.2011

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and

26%

 

7.6.2008 to 7.7.2011

 

  
(b) in circumstances other than those mentioned in clause (a) above

23%

 

 7.6.2008 to 7.7.2011  
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 and Navi Mumbai; and

24%

 

8.7.2011 to 31.5.2012

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai; and

24%

 

8.7.2011 to 31.5.2012

 

  
(b) in circumstances other than those mentioned in clause (a) above

21%

 

 8.7.2011 to 30.9.2015  

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;

24%

 

1.6.2012 to 30.9.2015

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;

24%

 

1.6.2012 to 30.9.2015

 

  
(b) in circumstances other than those mentioned in clause (a) above

21%

 

 8.7.2011 to 30.9.2015  
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;

24% + Two rupees per litre

 

1.10.2015 to date

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporation of the Brihan Mumbai, Thane and Navi Mumbai, Thane, Navi Mumbai and within such other areas for such period as may be notified by the State Government in the Official Gazette;

24% + Two rupees per litre

 

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

6

 

 Aviation Turbine Fuel (Duty paid) (other than that covered by entry 8 of the Shedule C)

25%

 

 1.4.2005 to 31.3.2008  

6

 

 Aviation Turbine Fuel (Duty paid) (other than those covered by entry 8 of Schedule C and entry 11 of this Schedule).

25%

 

1.4.2008 to date

 

  
7 Aviation Turbine Fuel (Bonded) 30% 1.4.2005 to date  
8 Aviation Gasoline (Duty paid) 10% 1.4.2005 to date  
9 Aviation Gasoline (Bonded) 24% 1.4.2005 to date  
10 Any other kind of Motor Spirit    
(a) When delivered,    
(i) to a retail trader for trading from place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and 30% + One rupee per litre

1.4.2005 to 15.6.2006

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai. 30% + One rupee per litre

1.4.2005 to 15.6.2006

 

  

(b) when delivered in circumstances other than those mentioned in clause (a) above.

 

 29% + One rupee per litre

1.4.2005 to 15.6.2006

 

  
10 Any other kind of Motor Spirit    
(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 and Navi Mumbai; and 28% + One rupee per litre

16.6.2006 to 6.6.2008

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai. 28% + One rupee per litre

16.6.2006 to 6.6.2008

 

  

(b) when delivered in circumstances other than those mentioned in clause (a) above.

 

 27% + One rupee per litre

16.6.2006 to 6.6.2008

 

  
10 Any other kind of Motor Spirit    
(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 and Navi Mumbai; and 26% + One rupee per litre

7.6.2008 to 31.5.2012

 

  
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai. 26% + One rupee per litre

7.6.2008 to 31.5.2012

 

  

(b) when delivered in circumstances other than those mentioned in clause (a) above.

 

 25% + One rupee per litre

7.6.2008 to 30.9.2015

 

  
10 Any other kind of Motor Spirit    
(a) When delivered,    
(i) to a retail trader for trading from 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;and

26% + One rupee per litre

 

1.6.2012 to 30.9.2015

 

  
ii) to a person other than the 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;

26% + One rupee per litre

 

1.6.2012 to 30.9.2015

 

  

(b) when delivered in circumstances other than those mentioned in clause (a) above.

 

 25% + One rupee per litre

7.6.2008 to 30.9.2015

 

  

10

 

 Any other kind of Motor Spirit    
(a) When delivered,    
(i) to a retail trader for trading from 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;and

26% + Three rupees per litre

 

1.10.2015 to date

 

  
ii) to a person other than the 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;

26% + Three rupees per litre

 

  

(b) when delivered in circumstances other than those mentioned in clause (a) above.

 

 25% + Three rupees per litre  

11

 

 Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1st April 2008 and ending on 31st March 2010.

4%

 

1.4.2008 to 31.3.2010

 

  

11

 

 Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1st April 2008 and ending on 31st March 2011 or date on which Goods & Services Act comes into force, whichever is earlier.

4%

 

1.4.2010 to 31.3.2011

 

  

11

 

 Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1st April 2008 and ending on 31st March 2012

4%

 

1.4.2011 to 31.3.2012

 

  

11

 

 Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District.(***)

5%

 

1.4.2012 to 12.1.2014

 

  

11

 

 Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation,Pune Municipal Corporation and Raigad District.

5%

 

13.1.2014 to date

 

  

12

 

 Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding those to which entry 45A of SCHEDULE A and Entry 101 of SCHEDULE C applies.

20%

 

1.7.2009 to 31.3.2012

 

  

12

 

 Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding Beedi and those to which entry 45A of SCHEDULE A applies.

20%

 

1.4.2012 to 30.4.2012

 

  

12

 

 Tobacco, manufactured tobacco and products thereof including cigar and cigarettes but excluding, (a) Unmanufactured tobacco when sold in packets under brand name and; (b) those to which entry 45A of SCHEDULE A , and sub-entry (b) of 12 of SCHEDULE C applies.

20%

 

1.5.2012 to 31.3.2013

 

  

12

 

Tobacco, manufactured tobacco and products thereof but excluding,-

(a) Beedi and unmanufactured tobacco whether sold under brand name or not;

(b) Cigar and cigarettes to which entry 14 of this Schedule applies.

20%

 

1.4.2013 to date

 

  

13

 

 Aerated and Carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives.

20%

 

1.5.2011 to 30.9.2015

 

  

13

 

 Aerated and Carbonated non-alcoholic beverages whether or not containing sugar or other sweetening matter or flavour or any other additives.

25%

 

1.10.2015 to date

 

  

14

 

Cigar and cigarettes.

 

25%

 

 1.4.2013 to 30.9.2015  

14

 

Cigar and cigarettes.

 

35%

 

 1.10.2015 to date  
   

 

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3 thoughts on “MVAT Rate Schedule D – List of the Goods which the rate of tax is 4%, 5% and 20% and above”

  3. Comming up with new venture. Its related to furniture and hardware. Its an hardware item called masking tape ( white paper tape ) which is been used as an adhesive solution. The vat rate is 6% ( according to maharashtra state mvat act ) , just wanted to confirm the schedule under which the product is being mentioned.
    Thank you

    Reply

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