Amendments in Schedule A and Schedule C of MVAT as applicable from 1st April 2015

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.

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