8th floor,Vikrikar Bhavan,<\/p>\n
Mazgaon, Mumbai – 400010.<\/p>\n
TRADE CIRCULAR<\/span> <\/strong><\/p>\n \n Sub:<\/strong> Revision in rates of Maharashtra Value Added Tax.<\/p>\n Ref:<\/strong><\/p>\n 1) Notification No. VAT.1515 f\u00a0C.R.128A\/Taxation 1. Dated 30th September 2015.<\/p>\n 2) Notification No. VAT. 1515 \/ C.R.12813\/Taxation\u00a01. Dated 30th September 2015.<\/p>\n 3) Notification No.VAT 1511\/C.R.\u00a057\/Taxation-1, Dated 30th April 2011.<\/p>\n 4) Trade Circular No. 8T of 2011\u00a0dated 4th May 2011.<\/p>\n \n No. VAT\/ AMD-2015\/ 1 C\/ 4\/ Adm-8<\/p>\n ————————————————-<\/p>\n Trade Cir. 16 T of 2015<\/p>\n Mumbai Dt: 04\/11\/2015<\/p>\n The State Government has issued\u00a0notifications on 30th<\/sup> September 2015, which have already been made available on the Department’s web site. By virtue of the notification No.\u00a0VAT.1515\/C.R.128A\/Taxation 1,. dated 30th September 2015 ,the schedule rates of\u00a0tax on certain commodities have been increased with effect from the 1st October\u00a02015. By notification No. VAT.1515\/C.R.128B\/Taxation 1, dated 30th September\u00a02015, the formula provided in the notification u\/s\u00a0 41(5) of the 11 VAT Act, applicable to liquor\u00a0dealers has been modified.<\/p>\n The Table, below contains the\u00a0schedule entries, whose rates of tax have been modified w.e.f. 1st October\u00a02015.<\/p>\n 1.2%<\/p>\n <\/td>\n<\/tr>\n B-2<\/p>\n <\/td>\n Explanation-<\/strong>\u00a0 For the purposes of this entry, an alloy [Schedule entries .B-3 and B-3A have been clubbed together and 1%<\/p>\n <\/td>\n Foreign Liquor (Import and Export) Rules, 1963, excluding wine.<\/td>\n (i) to a retail trader for trading from a place of business (ii) to a person other than the retail 24% trader having place <\/p>\n (b) In circumstances other than those mentioned in clause (a) <\/td>\n 24%<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n 24%<\/p>\n <\/p>\n <\/p>\n <\/p>\n 21%<\/p>\n <\/td>\n 24% + Two rupees per litre<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n 24% + Two rupees per litre<\/p>\n <\/p>\n <\/p>\n <\/p>\n 21%+ Two rupees per litre<\/td>\n<\/tr>\n Any other kind of Motor Spirit<\/p>\n (a)when delivered,–<\/p>\n (i) to a retail trader for trading from a\u00a0place of business (ii) to a person other than the retail trader having place of (b) when delivered in circumstances other than those mentioned 26%+One\u00a0rupees per litre<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n 26%+One rupee per litre<\/p>\n <\/p>\n <\/p>\n 25%+One rupee per litre<\/p>\n <\/td>\n 26%+Three rupees per litre<\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n <\/p>\n 26%+Three\u00a0rupee per litre<\/p>\n <\/p>\n <\/p>\n 25%+Three rupee per litre<\/p>\n <\/td>\n<\/tr>\n \n 2. Taxation of liquor:<\/strong> Schedule rate of tax on liquor, covered by\u00a0Schedule entries, D-1, D-2 and D-3 has been increased from 50% to 60%, as seen\u00a0above. The rate of tax on wine, covered by entry D-3A and on bulk wine, covered \u00a0a. Manufacturers: Prior to 1st\u00a0<\/sup>October 2015, the manufacturers of foreign liquor and country liquor were\u00a0required to pay tax at schedule rate of 50% of the actual sales price\u00a0but, subject to the limit of MRP X 25\/125. From 1st October 2015, the\u00a0manufacturers shall be liable to pay tax at schedule rate of 60%, subject to\u00a0the limit of MRP X 30\/130.<\/p>\n \u00a0b. Wholesalers,retailers and\u00a0country liquor bars: Prior to 1st<\/sup> October 2015, the wholesalers, retailers and\u00a0country liquor bars were exempted from payment of tax on sales of liquor,\u00a0purchased from registered dealers in the state. This exemption continues even\u00a0from 1st October 2015 onwards.<\/p>\n \u00a0However, wholesalers, selling\u00a0liquor, which has been brought or imported from outside the state were liable\u00a0to pay tax at schedule rate of 50% of the actual sales price but subject to the\u00a0limit of MRP X 25\/125. From 1st October 2015, such wholesalers would be liable\u00a0to pay tax at schedule rate of 60% of the actual sales price but, subject to\u00a0the limit of MRP X 30\/130 on sale of such liquor.<\/p>\n \u00a0c. Hotels, Restaurants, having\u00a0gradation of four star or above:\u00a0 Prior\u00a0to 1st<\/sup> October 2015, such restaurants were liable to pay tax @ 20% on the\u00a0actual sales price of liquor, purchased from a registered dealer in the state.\u00a0However, in respect of liquor brought or imported from outside the state, tax\u00a0was payable at schedule rate of 50% on actual sales price but, subject to the\u00a0limit of MRP X 25\/125 in addition to 20% of the actual sales price.<\/p>\n \u00a0From 1st<\/sup> October 2015\u00a0onwards, there is no change in the tax liability, in respect of liquor\u00a0purchased from a registered dealer in the state. However, in respect of liquor\u00a0brought or imported from outside the state, the restaurant would be liable to\u00a0pay tax at schedule rate of 60% of the actual sales price but, subject to the\u00a0limit of MRP X 30\/130. Of course, in addition, the liability to pay tax at 20%\u00a0of the actual sales price continues unchanged.<\/p>\n \u00a0d. Restaurants having gradation\u00a0of three star and below, clubs:<\/p>\n Prior to 1st<\/sup> October\u00a02015, such restaurants were liable to pay tax @ 5% on the actual sales..price\u00a0of liquor, purchased from a registered dealer in the state. However, in respect\u00a0of liquor brought or imported from outside the state, tax was payable at\u00a0schedule rate of 50% of the actual sales _price but, subject to the limit of\u00a0MRP X 25\/125, in addition to 5% of the actual sales price.<\/p>\n \u00a0From 1st<\/sup> October 2015\u00a0onwards, there is no change in the tax liability, in respect of liquor\u00a0purchased from a registered dealer in the state. However, in respect of liquor\u00a0brought or imported from outside the state, the restaurant would be liable to\u00a0pay tax at schedule rate of 60% of the actual sales price but, subject to the\u00a0course, in .addition, the liability to pay tax at 5% of the actual sales price\u00a0continues unchanged.<\/p>\n \n Sd\/-<\/strong><\/p>\n (Rajiv Jalota) <\/strong><\/p>\n Commissioner of Sales Tax <\/strong><\/p>\n Maharashtra State, Mumbai.<\/strong><\/p>\n \n No.VAT\/AMD-2015\/1C\/4\/Adm-8<\/p>\n ———————————————-<\/p>\n Trade Cir. 16 T of 2015<\/p>\n Mumbai Dt: 04\/11\/2015<\/p>\n \n Copy forwarded to the Joint\u00a0Commissioner of Sales Tax (Mahavikas) with a request to upload this Trade\u00a0Circular on the Department’s web-site.<\/p>\n \n Sd\/-<\/strong><\/p>\n (D.M.Thorat)<\/strong><\/p>\n \u00a0Joint Commissioner of Sales Tax, <\/strong><\/p>\n (HQ)1, Maharashtra State, Mumbai.\u00a0<\/strong><\/p>\n \n Download<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"\n\n
\n Sch. Entry<\/td>\n Name of the Commodity<\/td>\n Rate of tax before 1st<\/sup> October 2015<\/td>\n Rate of tax w.e.f. 1st<\/sup> October 2015<\/td>\n<\/tr>\n \n B-1<\/td>\n Articles made of precious metals of fineness not less than fifty
\nper cent., whether or not containing precious stones, semi-precious stones,
\ndiamonds or pearls whether real or cultured and to which entry 105 in
\nSchedule “C” does not apply but excluding industrial goods and
\nindustrial tools to which entry 53A of Schedule “C” applies.<\/td>\n1%<\/td>\n \n \n \n Precious metals that is to say Gold, Silver, Platinum, Osmium,
\nPalladium, Rhodium, Ruthenium and alloys of any of them.<\/p>\n
\nof precious metal means a precious metal of fineness of not less than fifty
\nper cent.<\/td>\n1%<\/td>\n 1.2%<\/td>\n<\/tr>\n \n B-3<\/td>\n Precious stones including diamonds, semi-precious stones and
\npearls whether real or cultured.<\/p>\n
\nsingle entry B-3 has been inserted with some technical changes.<\/td>\n1%<\/td>\n 1.2%<\/td>\n<\/tr>\n \n B-4<\/td>\n Hairpins, Imitation Jewellery, beads of glass, plastics or of
\nany metal other than precious metals and parts and components thereof.<\/td>\n\n 1.2%<\/td>\n<\/tr>\n \n D-1<\/td>\n Foreign liquor as defined, from time to time, in rule (3)(6)(1)
\nof the Bombay Foreign Liquor Rules, 1953, excluding wine.<\/td>\n50%<\/td>\n 60%<\/td>\n<\/tr>\n \n D-2<\/td>\n Country liquor as defined in the Maharashtra Country Liquor
\nRules, 1973.<\/td>\n50%<\/td>\n 60%<\/td>\n<\/tr>\n \n D-3<\/td>\n Liquor, imported from any place outside the territory of India
\nas defined, from time to time, in rule 3(4) of the Maharashtra<\/p>\n50%<\/td>\n 60%<\/td>\n<\/tr>\n \n D-5<\/td>\n High Speed Diesel Oil
\n(a)when delivered,–<\/p>\n
\nsituated within the geographical limits of the Municipal Corporations of the
\nBrihan Mumbai,Thane, Navi Mumbai and within such other areas for such period
\nas may be notified by the State Government in the Official Gazette and<\/p>\n
\nof business situated within the geographical limits of Municipal Corporation
\nof the Brihan\u00a0 Mumbai , Thane, Navi
\nMumbai and within such other areas for such period as may be notified by the
\nState Government in the Official Gazette.<\/p>\n
\nabove.<\/p>\n\n \n \n D-10<\/td>\n \n
\nsituated within the geographical limits of Municipal Corporations of the
\nBrihan Mumbai, Thane, Navi Mumbai and within such other areas for such
\nperiod, as may be notified by the State Government in the Official Gazette;
\nand<\/p>\n
\nbusiness situated within the geographical limits of the Municipal
\nCorporations of the Brihan Mumbai, Thane, Navi Mumbai and within such other
\nareas for such period as may be notified by the State Government in the
\nOfficial Gazette.<\/p>\n
\nclause(a) above.<\/td>\n\n \n \n D-13<\/td>\n Aerated and Carbonated non-alcoholic beverage whether or not
\ncontaining sugar or other sweetening matter or flavour or any other
\nadditives.<\/td>\n20%<\/td>\n 25%<\/td>\n<\/tr>\n \n D-14<\/td>\n Cigar and cigarettes.<\/td>\n 25%<\/td>\n 35%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\nby entry D-38 continues to be 40% and 20% respectively. Earlier, the State\u00a0Government had issued a notification u\/s 41(5) of the MVAT Act on 30th April\u00a02011 providing for partial exemption\/exemption from payment of tax, as per
\nSchedule entry in certain circumstances. The taxation scheme had been explained\u00a0elaborately in the Trade Circular No ST of 2011 dated 4th May 2011. All the\u00a0guidelines given in the said Trade Circular continue to be applicable, except\u00a0for the change in formula contained in the notification dated 30th April 2011.\u00a0The said notification u\/s 41(5) has now been amended with effect from 1st\u00a0<\/sup>October 2015 (Reference No. 2).. In view of the amendment, the tax liability of\u00a0different types of liquor dealers is explained as follows:<\/p>\n