Goods covered under entry C-70 in the Schedule of Maharashtra Value Added Tax Act, 2002

FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru
Chowk,
Mantralaya, Mumbai 400 032, dated
the 27th March 2015.

NOTIFICATION

MAHARASEITRA VALUE ADDED Tax ACT, 2002.

No. VAT 1515/ CR 39(2)/ Taxation-1, – In
exercise of the powers conferred by entry 70 of Schedule C appended to the Maharashtra Value
Added Tax Act, 2002 (Mah_ IX of 2005), the Government of Maharashtra hereby
with effect from the 1st April 2015, notifies the following goods more
particularly described in the SCHEDULE appended hereto, to be the paper,
whether sold under
generic name or any brand name or otherwise for the purpose of the said entry, namely:—

SCHEDULE

Types of paper covered from time to time, under the heading,
sub-headings or tariff items, as the case may be, listed below of the Central
Excise Tariff Act, 1985 (5 of 1986)1—

 

Sr. No.

Heading

Sub-heading

Tariff Item


Description
of goods

 

1.

4707

 

 

Recovered (waste and scrap)
paper or
paperboard.

 

2.

4801

 

 

Newsprint, in rolls or sheets.

3.

4802

 

 

Uncoated paper and paperboard,
of a kind used
for
writing, printing or other graphic purposes, and non-perforated punch card and punch tape paper, in rolls or
rectangular (including square) sheets of any size, other than paper of Heading
4801 or 4803; hand­made paper and paperboard and all types of paper stationery
for computer, excluding item falling under tariff item 4802 54 50.

 

4.

4804

 

 

Uncoated kraft paper and paperboard, in rolls
or sheets, other than that of
heading 4802 or 4803.

5.

4805

 

 

Other uncoated paper and paperboard,. in
rolls
or sheets, not further worked or
processed than as
specified in Note-3 of chapter 48 of Central Excise Tariff Act, 1985 (5 of 1936).

 

6.

4806

 

 

Vegetable parchment, greaseproof papers,
tracing papers and glassine and
other glazed transparent
or translucent papers, in rolls or sheets.

7.

4807

 

 

Composite paper and paperboard (made bysticking flat layers of paper or paperboard together with an adhesive), not
surface-coated or
impregnated, whether or not internally reinforced, in rolls or sheets.

 

8.

4808

 

 

Paper and paperboard, corrugated
(with or without glued flat surface sheets), creped, crinkled, embossed or perforated,
in rolls or sheets, other than paper of the kind described in heading 4803.

 

9.

4809

 

 

Carbon paper, self-copy paper and other
copying or transfer
papers (including coated or impregnated
paper for duplicator stencils or offset plates), whether or not printed, in
rolls or sheets.

 

10.

4810

 

 

Paper and paperboard, coated on one or both sides with kaolin (china clay) or other inorganic
substances, with or without a binder, and with no other coating, whether
or not surface-coloured, surface-decorated or printed, in
rolls or rectangular (including square) sheets, of any size.

 

11.

4811

 

 

Paper, paperboard, cellulose wadding and webs of cellulose
fibres, coated, impregnated, covered, surface-coloured, surface-decorated
or printed, in rolls or rectangular
(including square) sheets, of any size, other than
goods of the kind described in heading 4803, 4809 or 4810.

 

12.

4813

 

 

Cigarette paper, whether or not cut to
size or in the form of booklets or tubes.

 

13.

4816

 

 

Carbon-paper, self-copy paper and other copying or transfer
papers (other than those of heading 4809), duplicator stencils and offset
plates, of paper, whether or not put up in boxes.

 

14.

4820

 

48204000 

Manifold business forms.

15.

4823

 

48232000 

Filter paper and paperboard

16.

 

 

48234000

Rolls,
sheets and dials, printed for self-recording apparatus                                     .

 

17.

3 703

 

 

Ammonia Paper.

 

 

Note.—(1) The Rules for
the interpretation of the provisions of the Central Excise Tariff Act, 1985 read
with the Explanatory Notes as updated from time to time, published by
the Customs Co-operation Council, Brussels apply for the interpretation
of this notification.

(2)    Where any
commodities are described against any heading or, as the case may be,
sub-heading and the aforesaid description is different in any manner from the
corresponding description in the Central Excise Tariff Act, 1985, then only
those commodities described as aforesaid will be covered by the scope of this notification
and other commodities though covered by the corresponding description in
the Central Excise Tariff will not be covered by the scope of this notification.

(3)    Subject to
Note 2, for the purpose of any entry contained in this notification, where the
description against any heading or, as the case may be, tariff item matches
fully with the corresponding description in the Central Excise Tariff, then all the
commodities covered for the purposes of the said tariff under that heading or
sub-heading will be covered by the scope of this notification.

(4)    Where the
description against any heading or sub-heading is shown as “other”, then the
interpretation as provided in Note 2 shall apply.

By order and
in the name of the Governor of Maharashtra,

O. C. BHANGDIYA,

Deputy Secretary to Government.

ON BEHALF OF G 04’ERN:41ENT
PRINTING, STATIONERY
AND PUBLICATION, PRINTED AND PUBLISHED BY SHRI PARSHI.TRAlvi JAGANNATH.
GOSAVI, PRINTED
AT GOVERNMENT CENTRAL PRESS,
21-A, NETAJI SUBHASH ROAD, CH.ARNI ROAD, MUMBAI 400 004 AND PUB LISKED AT
DIRECTORATE OF GOVERNMENT PRINTING,
STATIONERY AND
PUBLICATION, 21.-A, NETAJI ST:BHASH ROAD, CKARNI ROAD, MUMBAI 400 004. EDITOR .
SFIRI PARS•URAM JAGANNATH
GOM.Itr.

Leave a Reply

Your email address will not be published. Required fields are marked *