(1)
¦ÉÉMÉ SÉÉ®ú--¤É----1
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ
¦ÉÉMÉ SÉÉ®ú--¤É
´É¹ÉÇ 5, +ÆEòú 2]
MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
[{ÉÞ¹`ä 14, ËEò¨ÉiÉ : ¯û{ɪÉä 20.00
|ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉÉxÉä ¨É½þÉ®úɹ]Åõ +ÊvÉÊxɪɨÉÉÆx´ÉªÉä iɪÉÉ®ú Eäò±Éä±Éä (¦ÉÉMÉ BEò, BEò-+ +ÉÊhÉ BEò-±É ªÉÉƨÉvªÉä
|ÉʺÉrù Eäò±Éä±Éä ÊxÉªÉ¨É ´É +Énäù¶É ªÉÉÆ´ªÉÊiÉÊ®úCiÉ) ÊxÉªÉ¨É ´É +Énäù¶É.
RNI No. MAHBIL/2009/31743
=tÉäMÉ, >ðVÉÉÇ ´É EòɨÉMÉÉ®ú ʴɦÉÉMÉ
¨ÉÉnùÉ¨É EòɨÉÉ ¨ÉÉMÉÇ, ½ÖþiÉÉi¨ÉÉ ®úÉVÉMÉÖ°ü SÉÉèEò,
¨ÉÆjÉɱɪÉ, ¨ÉÖƤÉ<Ç 400 032, ÊnùxÉÉÆEò 31 Êb÷ºÉå¤É®ú 2018
+ÊvɺÉÚSÉxÉÉ
¨É½þÉ®úɹ]Åõ +ÉètÉäÊMÉEò Ê´ÉEòÉºÉ +ÊvÉÊxɪɨÉ, 1961.
Gò¨ÉÉÆEò +ɪÉb÷ÒºÉÒ. 2018/|É. Gò. (469)/=-14.----¨É½þÉ®úɹ]Åõ +ÉètÉäÊMÉEò Ê´ÉEòÉºÉ +ÊvÉÊxɪɨÉ, 1961 (1962 SÉÉ ¨É½þÉ. iÉÒxÉ) SÉä Eò±É¨É 2,
JÉÆb÷ (MÉ) +x´ÉªÉä |ÉnùÉxÉ Eäò±É䱪ÉÉ ¶ÉCiÉÒSÉÉ ´ÉÉ{É®ú Eò°üxÉ ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ªÉÉuùÉ®äú ªÉÉ ºÉÉä¤ÉiÉ VÉÉäb÷hªÉÉiÉ +ɱÉä±Éä +xÉÖºÉÚÊSÉiÉ =±±ÉäJɱÉä±Éä IÉäjÉ “ +ÉètÉäÊMÉEò
IÉäjÉ ” ¨½þhÉÚxÉ VÉɽþÒ®ú Eò®úÒiÉ +ɽäþ.
+xÉÖºÉÚSÉÒ
¨ÉÉèVÉä xÉÉMÉä´ÉÉb÷Ò, iÉɱÉÖEòÉ VÉɱÉxÉÉ, ÊVɱ½þÉ VÉɱÉxÉÉ
+. Gò.
MÉ]õ xÉƤɮú
IÉäjÉ
(½äþC]õ®ú +É®ú)
1
224 {ÉèEòÒ
1.20
BEÚòhÉ ...
1.20
SÉiÉÖ:ºÉÒ¨ÉÉ.----
=kÉ®äúºÉ
: ¨ÉÉèVÉä xÉÉMÉä´ÉÉb÷Ò MÉ]õ xÉƤɮú 223.
nùÊIÉhÉäºÉ
: ¨ÉÉèVÉä xÉÉMÉä´ÉÉb÷Ò MÉ]õ xÉƤɮú 224 {ÉèEòÒ.
{ÉÚ´ÉæºÉ
: +ÊiÉ. VÉɱÉxÉÉ ]õ{{ÉÉ-2 +ÉètÉäÊMÉEò IÉäjÉÉSÉÒ ½þqù.
{ÉζSɨÉäºÉ
: ¨ÉÉèVÉä xÉÉMÉä´ÉÉb÷Ò MÉ]õ xÉƤɮú 224 {ÉèEòÒ.
¨É½þÉ®úɹ]ÅõÉSÉä ®úÉVªÉ{ÉÉ±É ªÉÉÆSªÉÉ +Énäù¶ÉÉxÉÖºÉÉ®ú ´É xÉÉ´ÉÉxÉä,
b÷Éì. xÉÉ. EòÉå. ¦ÉÉäºÉ±Éä,
¶ÉɺÉxÉÉSÉä ={É ºÉÊSÉ´É.
2
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
INDUSTRIES, ENERGY AND LABOUR DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya, Mumbai 400 032, dated 31st December 2018
NOTIFICATION
MAHARASHTRA INDUSTRIAL DEVELOPMENT ACT, 1961.
No. IDC 2018/C.R. (469)/Ind.14.—In exercise of the powers conferred by clause (g) of section
2 of the Maharashtra Industrial Development Act, 1961 (Mah. III of 1962), the Government of
Maharashtra hereby declares the area mentioned in the Schedule appended hereto to be an
industrial area for the purposes of the said Act.
Schedule
Village Nagewadi, Taluka Jalna, District Jalna
Sr. No.
Gat No.
Area
(Hectare Are)
1
224 Part
1.20
Total ...
1.20
Boundaries.—
On the North by
:
Village Nagewadi Gut No. 223.
On the South by
:
Village Nagewadi Gut No. 224 pt.
On the East by
:
Boundary of MIDC PH-II Industrial area.
On the West by
:
Village Nagewadi Gut No. 224 Pt.
By order and in the name of the Governor of Maharashtra,
DR. N. K. BHOSALE,
Deputy Secretary to Government.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
3
Ê´ÉkÉ Ê´É¦ÉÉMÉ
¨ÉÉnùÉ¨É EòɨÉÉ ¨ÉÉMÉÇ, ½ÖþiÉÉi¨ÉÉ ®úÉVÉMÉÖ°ü SÉÉèEò,
¨ÉÆjÉɱɪÉ, ¨ÉÖƤÉ<Ç 400 032, ÊnùxÉÉÆEò 30 ¨ÉÉSÉÇ 2016
+ÊvɺÉÚSÉxÉÉ
¨É½þÉ®úɹ]Å õ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002.
Gò¨ÉÉÆEò ¨ÉÚ´ÉEò. 1516/|É.Gò. 31/Eò®úÉvÉÉxÉ-1.----¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002(2005SÉÉ ¨É½þÉ.9) SªÉÉ Eò±É¨É 9SªÉÉ
={É-Eò±É¨É (1) uùÉ®äú |ÉÉ{iÉ ZÉɱÉ䱪ÉÉ +ÊvÉEòÉ®úÉÆSÉÉ ´ÉÉ{É®ú Eò°üxÉ, ¨É½þÉ®úɹ]Å õ¶ÉɺÉxÉ, ªÉÉuùÉ®äú =Hò +ÊvÉÊxɪɨÉÉºÉ VÉÉäb÷±É䱪ÉÉ +xÉÖºÉÚSÉÒ ‘Eò’ +ÉÊhÉ ‘MÉ’
¨ÉvªÉä, ÊnùxÉÉÆEò 1 BÊ|É±É 2016 {ÉɺÉÚxÉ JÉɱÉÒ±É|ɨÉÉhÉä ºÉÖvÉÉ®úhÉÉ Eò®úÒiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
BEò. +xÉÖºÉÚSÉÒ Eò ¨ÉvªÉä,---
(1) xÉÉån ù9Eò SªÉÉ ºiÉÆ¦É (2) ¨ÉvÉÒ±É, “ ÊnùxÉÉÆEò 31 ¨ÉÉSÉÇ 2016” ªÉÉ +ÆEò ´É ¶É¤nùÉÆ Bä´ÉVÉÒ “ ÊnùxÉÉÆEò 31 ¨ÉÉSÉÇ 2017” ½äþ +ÆEò ´É ¶É¤n
ùnùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ ;
(2) xÉÉånù 12Eò Bä´ÉVÉÒ, JÉɱÉÒ±É xÉÉån ùnùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“12Eò (1) ®úÉVªÉ¶ÉɺÉxÉ, ´Éä³ýÉä´Éä³ýÒ, ®úÉVÉ{ÉjÉÉiÉ +ÊvɺÉÚSÉÒiÉ Eò®úÒ±É +¶ÉÒ
EìòxºÉ®ú´É®úÒ±É ={ÉSÉÉ®úÉEòÊ®úiÉÉ ´ÉÉ{É®úhªÉÉiÉ ªÉähÉÉ®úÒ +Éè¹ÉvÉä.
(2) ¥Éäº] õEìòxºÉ®úSªÉÉ ÊxÉnùÉxÉɺÉÉ`öÒ ´ÉÉ{É®úhªÉÉiÉ ªÉähÉÉ®úÒ ¨Éì¨ÉÉäOÉÉ¡òÒ
¨ÉʶÉxºÉÂ.
(3) xÉÉånù 13 xÉÆiÉ®ú, JÉɱÉÒ±É xÉÉån ùnùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“13Eò
®úÉVªÉÉiÉÒ±É ºÉÉ´ÉÇVÉÊxÉEò {ÉÊ®ú´É½þxÉ ={ÉGò¨ÉÉÆxÉÉ ºÉÉ´ÉÇVÉÊxÉEò
´ÉɽþiÉÖEòÒºÉÉ`öÒ Eäò±Éä±ÉÒ ¤Éì]õ®úÒ ËEò´ÉÉ ½þɪɥÉÒb ÷<±ÉäC]ÅõÒEò
¤ÉºÉäºÉSÉÒ Ê´ÉGòÒ.
(4) xÉÉånù 27 Eò xÉÆiÉ®ú, JÉɱÉÒ±É xÉÉån ùnùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“27JÉ
¤ÉÉƤÉÚSÉä ¡òÌxÉSÉ®ú ´ÉMɳýiÉÉ, ¤ÉÉƤÉÚ{ÉɺÉÚxÉ ¤ÉxÉʴɱÉä±ÉÒ ½þºiÉEò±ÉÉ
=i{ÉÉnùxÉä.
98
¤ÉÖvÉ´ÉÉ®úú, ¨ÉÉSÉÇ 30, 2016/SÉèjÉ 10, ¶ÉEäò 1938
{ÉÖføÒ±É +ÊvɺÉÚSÉxÉÉ, <iªÉÉnùÒ +ºÉÉvÉÉ®úhÉ ®úÉVÉ{ÉjÉ ¨½þhÉÚxÉ iªÉÉÆSªÉÉ{ÉÖfäø nù¶ÉÇʴɱÉ䱪ÉÉ ÊnùxÉÉÆEòÉÆxÉÉ |ÉʺÉrù ZÉɱªÉÉ +ɽäþiÉ :-----
¶ÉÚxªÉ ]õCEäò ;
¶ÉÚxªÉ ]õCEäò ;
¶ÉÚxªÉ ]õCEäò ;
¦ÉÉMÉ SÉÉ®ú--¤É----2
4
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
(5) xÉÉånù 51 SªÉÉ ºiÉÆ¦É (2) ¨ÉvªÉä,---
(Eò) ={É-xÉÉånù (ºÉÉiÉ) ¨ÉvªÉä “]õÉì´Éä±É” ªÉÉ ¶É¤nùÉBä´ÉVÉÒ “EåòpùÒªÉ =i{ÉÉnùxÉ ¶ÉÖ±Eò +ÊvÉÊxɪɨÉ, 1985 (1986 SÉÉ 5) SªÉÉ ¶ÉÒ¹ÉÇ
¤ÉÉ¤É Gò. 6304 92 60 JÉɱÉÒ ºÉ¨ÉÉʴɹ]õ +ºÉ±Éä±Éä ]õÉì´Éä±É” ½äþ +ÆEò, EÆòºÉ ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(JÉ) “ ÊnùxÉÉÆE 31 ¨ÉÉSÉÇ 2016” ªÉÉ +ÆEò ´É ¶É¤nùÉÆBä´ÉVÉÒ ÊnùxÉÉÆEò “31 ¨ÉÉSÉÇ 2017” ½äþ +ÆEò ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(6) xÉÉånù 59 ¨ÉvªÉä, ºiÉÆ¦É (2) ¨ÉvÉÒ±É, ÊnùxÉÉÆEò “31 ¨ÉÉSÉÇ 2016” +ÆEò ´É ¶É¤nùÉÆBä´ÉVÉÒ ÊnùxÉÉÆEò “31 ¨ÉÉSÉÇ 2017” ½äþ +ÆEò ´É ¶É¤nù nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(7) xÉÉånù 59 xÉÆiÉ®ú JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :----
“59Eò EåòpùÒªÉ ¨ÉÉä]õÉ®ú ´ÉɽþxÉ ÊxɪɨÉ, 1989 ¨ÉvªÉä Ê´ÉʽþiÉ Eäò±É䱪ÉÉ ]äõº]õÓMÉ BVÉxºÉÒVÉ +x´ÉªÉä +ÊvÉEÞòiÉ Eäò±É䱪ÉÉ
¶ÉÚxªÉ ]õCEäò ;
´ªÉÉ{ÉÉ-ªÉÉÆxÉÒ, +{ÉÆMÉ ´ªÉCiÉÓSªÉÉ ´ÉɽþxÉÉƨÉvªÉä ¡äò®ú¤Énù±É Eò®úhªÉɺÉÉ`öÒ Eäò±Éä±ÉÒ Ê®ú]ÅõÉäÊ¡ò]õ ÊEò]õSÉÒ Ê´ÉGòÒ.
nùÉäxÉ. +xÉÖºÉÚSÉÒ MÉ ¨ÉvªÉä,---
(1) ʶɹÉÇEòɨÉvªÉä, “2% ËEò´ÉÉ 3% ËEò´ÉÉ 4% ËEò´ÉÉ 5%” ½äþ +ÆEò, ÊSÉx½þ ´É ¶É¤nùÉÆBä´ÉVÉÒ “2% iÉä 5.5% ªÉÉ nù®ú¨ªÉÉxÉ (nùÉäx½þÒ ºÉʽþiÉ)”
½äþ +ÆEò, ÊSÉx½þ, EÆòºÉ ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(2) ºiÉÆ¦É (3) ¨ÉvªÉä,---
(BEò) +xÉÖGò¨ÉÉÆEò 1, 2 +ÉÊhÉ 3, ªÉÉ xÉÉånùӺɨÉÉä®ú VÉälÉä VÉälÉä “5%” ½þÉ +ÆEò +ÉÊhÉ ÊSÉx½þ +ºÉä±É iÉälÉä iÉälÉä “5.5%” ½äþ +ÆEò
+ÉÊhÉ ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(nùÉäxÉ) +xÉÖGò¨ÉÉÆEò 4 SÉÒ ={É-xÉÉånù (JÉ), ªÉÉ xÉÉånùҺɨÉÉä®ú “5%” ªÉÉ +ÆEò ´É ÊSÉx½þÉBä´ÉVÉÒ “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(iÉÒxÉ) +xÉÖGò¨ÉÉÆEò 5, 6, 7, 9, 11, 12, 13,14, 15, 16, 17, 17Eò, 18, 19, 21, 23 +ÉÊhÉ 24, ªÉÉ xÉÉånùӺɨÉÉä®ú VÉälÉä VÉälÉä
“5%” ½þÉ +ÆEò ´É ÊSÉx½þ +ºÉä±É iÉälÉä iÉälÉä “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(SÉÉ®ú) +xÉÖGò¨ÉÉÆEò 25 SÉÒ ={É-xÉÉånù (JÉ), ªÉÉ xÉÉånùӺɨÉÉä®ú “5%” ªÉÉ +ÆEò ´É ÊSÉx½þÉBä´ÉVÉÒ “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
({ÉÉSÉ) +xÉÖGò¨ÉÉÆEò 26, 28, 31, 31Eò, 32, 33, 34, 35, 36, 37, 38, 39, 41, 43, 44, 46, 47, 50, 53, 53Eò,
54, 55JÉ, 56, 59, 61, 62, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75, 75Eò, 76, 77, 79,
80, 81, 82, 82Eò, 83, 83Eò, 84, 85, 85Eò, 87, 88, 89, 90, 91, 92, 93, 94, 96, 97, 98, 99 +ÉÊhÉ
100, ªÉÉ xÉÉånùӺɨÉÉä®ú VÉälÉä VÉälÉä “5%” ½þÉ +ÆEò ´É ÊSÉx½þ +ºÉä±É iÉälÉä iÉälÉä “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ
+ɽäþiÉ;
(ºÉ½þÉ) +xÉÖGò¨ÉÉÆEò 101 SÉÒ ={É-xÉÉånù (JÉ), ªÉÉ xÉÉånùҺɨÉÉä®ú “5%” ªÉÉ +ÆEò ´É ÊSÉx½þÉBä´ÉVÉÒ “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(ºÉÉiÉ) +xÉÖGò¨ÉÉÆEò 103, 105, 107, 108Eò, 110, 112,113, 114, 115 +ÉÊhÉ 116, ªÉÉ xÉÉånùӺɨÉÉä®ú VÉälÉä VÉälÉä “5%” ½þÉ +ÆEò
´É ÊSÉx½þ +ºÉä±É iÉälÉä iÉälÉä “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(3) xÉÉånù 3 xÉÆiÉ®ú JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :
“3Eò
EòÉ]äõ®úÒ iÉÉ®úÉ, iÉÉ®äúSÉÒ VÉɳýÒ, +ÉÊhÉ ºÉÉJɳýÒ nÖù´ÉÉ.
5.5%”;
(4) xÉÉånù 10 Bä´ÉVÉÒ JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :-
“10.ú
+xÉÖºÉÚSÉÒ ‘Eò’ ¨ÉvÉÒ±É xÉÉånù 27JÉ VªÉɱÉÉ ±ÉÉMÉÚ ½þÉäiÉä
5.5%”;
iÉä ´ÉMɳÚýxÉ ¤ÉÉƤÉÚ +ÉÊhÉ ¤ÉÉƤÉÚSÉÒ =i{ÉÉnùxÉä.
(5) xÉÉånù 25 ¨ÉvªÉä, ={É-xÉÉånù (JÉ) xÉÆiÉ®ú, JÉɱÉÒ±É ={É-xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“(MÉ) ºÉ®úEòÒ (MÉÉäʺÉÊ{ÉªÉ¨É BºÉ{ÉÒ{ÉÒ)
2 %”;
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
5
(6) xÉÉånù 29 ¨ÉvªÉä, ={É-xÉÉånù (Eò) ¨ÉvªÉä,---
(Eò) ºiÉÆ¦É (2) ¨ÉvªÉä, JÉÆb÷ (BEò) ¨ÉvªÉä, “ ¶Éɨ{ÉÚ ’’ ªÉÉ ¶É¤nùÉxÉÆiÉ®ú “ Eäò¶É iÉä±É ’’ ½äþ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ ;
(JÉ) ºiÉÆ¦É (3) ¨ÉvªÉä, “ 5%’’ ªÉÉ +ÆEò +ÉÊhÉ ÊSÉx½þÉBä´ÉVÉÒ “ 5.5% ’’ ½äþ +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ ;
(7) xÉÉånù 29Eò ¨ÉvªÉä,---
(Eò) ={ÉxÉÉånù (PÉ) xÉÆiÉ®ú, JÉɱÉÒ±É ={É-xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“ (Róû) <ÆVÉäC¶ÉxɺÉÉ`öÒ +ºÉ±Éä±Éä ÊxÉVÉÈiÉÖEò {ÉÉhÉÒ.
5.5% ’’;
(JÉ) ºiÉÆ¦É (3) ¨ÉvªÉä, “ 5%’’ ªÉÉ +ÆEò +ÉÊhÉ ÊSÉx½þÉBä´ÉVÉÒ “ 5.5%’’
½äþ +ÆEò +ÉÊhÉ ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(8) xÉÉånù 30 Bä´ÉVÉÒ JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :---
“30 (Eò) JÉÉtiÉä±É, +¶ÉÖvnù º´É¯û{ÉÉiÉÒ±É JÉÉtiÉä±É +ÉÊhÉ ºÉ®úEòÒ
{Éåb÷ ´ÉMɳýiÉÉ <iÉ®ú {Éåb÷.
(JÉ) ËVÉÊVɱÉÒ iÉä±É, B®Æúbä÷±É iÉä±É, ¥ÉÉxÉ iÉä±É ºÉʽþiÉ ´Éxɺ{ÉiÉÒ iÉä±É.
º{ɹ]õÒEò®úhÉ: {ÉÉSɶÉä ʨÉʱÉʱÉ]õ®ú{ɪÉÈiÉSªÉÉ ËEò´ÉÉ
ºÉ¨ÉiÉÖ±ªÉ ËEò´ÉÉ iªÉÉ{ÉäIÉÉ Eò¨ÉÒ ¨ÉÉ{ÉÉSªÉÉ EòÉähÉiªÉɽþÒ
+É´Éä¹]õxÉÉiÉÒ±É JÉÉä¤É®äú±É iÉä±É, Ê´ÉEò±ªÉÉºÉ ªÉÉ xÉÉånùÒiÉ
+ÆiɦÉÚÇiÉ ½þÉäiÉ +ºÉ±ªÉÉSÉä ¨ÉÉxÉhªÉÉiÉ ªÉähÉÉ®ú xÉɽþÒ.
(9) xÉÉånù 68 ¨ÉvÉÒ±É, ={É-xÉÉånù (iÉÒxÉ) ´ÉMɳýhªÉÉiÉ ªÉäiÉ +ɽäþ;
(10) xÉÉånù 79 xÉÆiÉ®ú, JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :-
“79Eò {±Éìκ]õEò +lÉ´ÉÉ VÉèÊ´ÉEò EòSÉ-ªÉÉ{ÉɺÉÚxÉ ¤ÉxÉʴɱÉä±Éä {ÉɪɮúÉäʱÉÊºÉºÉ iÉä±É.
5.5%”;
(11) xÉÉånù 82Eò xÉÆiÉ®ú, JÉɱÉÒ±É xÉÉånù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ:-
ú“82JÉ ®úÉVªÉÉiÉ {ÉÚ´ÉÔSªÉÉ ]õ{{ªÉÉ´É®ú |É´Éä¶É Eò®ú +lÉ´ÉÉ Ê´ÉGòÒEò®ú ¦É®ú±Éä±ÉÉ
5.5%”;
+ºÉä±É +¶ÉÉ {ÉÖxÉ®úÉÊvÉ{ÉiªÉÒiÉ ´ÉɽþxÉÉÆSÉÒ ¤ÉÄEòÉ ´É Ê´ÉkÉÒªÉ ºÉƺlÉÉÆxÉÒ
Eäò±Éä±ÉÒ Ê´ÉGòÒ.
(12) xÉÉånù 102 ´ÉMɳýhªÉÉiÉ ªÉäiÉ +ɽäþ;
(13) xÉÉånù 104 ¨ÉvªÉä,-
(Eò) ºiÉÆ¦É (2) ¨ÉvÉÒ±É, ={É-xÉÉånù (MÉ) ¨ÉvªÉä “bÅ÷Éì<ÈMÉ SÉÉ®úEòÉä±É” ªÉÉ ¶É¤nùÉxÉÆiÉ®úü{ÉäÎxºÉ±É {Éä]õÒ, Ëb÷Eò, M±ªÉÚκ]õCºÉ, º]äõ{ɱɮú
Ê{ÉxºÉ, ]äõ{É Êb÷º{ÉäxºÉºÉÇ, b÷º]õºÉÇ, ¡òÉ<DZºÉ” ½äþ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
(JÉ) ºiÉÆ¦É (3) ¨ÉvªÉä, VÉälÉä VÉälÉä “5%” ½þÉ +ÆEò +ÉÊhÉ ÊSÉx½þ +ºÉä±É, iÉälÉä iÉälÉä “5.5%” ½äþ +ÆEò +ÉÊhÉ ÊSÉx½þ nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(14) xÉÉånù 107 ¨ÉvÉÒ±É, ={ÉxÉÉånù (11) ¨ÉvªÉä, º{ɹ]õÒEò®úhÉÉxÉÆiÉ®ú, JÉɱÉÒ±É JÉÆb÷ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþ, ¨½þhÉVÉäSÉ :-
“(Uô) ºÉä´ÉxÉɺÉÉ`öÒ Ênù±ÉÉ +ºÉä±É iªÉÉ´ªÉÊiÉÊ®úHò |ÉÊGòªÉÉ Eäò±É䱪ÉÉ, +ƶÉiÉ:
|ÉÊGòªÉÉ Eäò±É䱪ÉÉ, +ƶÉiÉ: ʶÉVɴɱÉ䱪ÉÉ, iɪÉÉ®ú-ʨɸÉhÉ,
JÉÉhªÉɺÉÉ`öÒ iɪÉÉ®ú, ºÉÉä±É±É䱪ÉÉ (shelled) ¨ÉvÉÖ¨ÉCªÉÉSÉÒ,---
(BEò) MÉÉä`öʴɱÉ䱪ÉÉ ÎºlÉiÉÒiÉ, ´ÉÉ
(nùÉäxÉ) ½þ´ÉɤÉÆnù b÷¤ªÉÉiÉ, ´ÉÉ
(iÉÒxÉ) ´ªÉÉ{ÉÉ®ú xÉɨÉÉJÉɱÉÒ
+ºÉä±É ´ÉÉ xɺÉä±É, +¶ÉÒ Eäò±Éä±ÉÒ Ê´ÉGòÒ.
5.5% ’’;
5.5% ’’;
5.5% ’’;
6
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
(15) xÉÉånù 108 ¨ÉvÉÒ±É, ={É-xÉÉånù (1) ¨ÉvªÉä,---
(Eò) ºiÉÆ¦É (2) ¨ÉvÉÒ±É, JÉÆb÷ (JÉ) ¨ÉvªÉä, ÊnùxÉÉÆEò 31 ¨ÉÉSÉÇ 2016” ªÉÉ +ÆEò ´É ¶É¤nùÉÆBä´ÉVÉÒ ÊnùxÉÉÆEò 31 ¨ÉÉSÉÇ 2017” ½äþ +ÆEò ´É ¶É¤nù
nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(JÉ) ºiÉÆ¦É (3) ¨ÉvªÉä, “5%” ªÉÉ +ÆEò ´É ÊSÉx½þÉBä´ÉVÉÒ “5.5%” +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(16) xÉÉånù 111 ¨ÉvªÉä,----
(Eò) ºiÉÆ¦É (2) ¨ÉvªÉä “+ÉÊhÉ B±É<Çb÷Ò ¤É±¤ÉºÉ” ªÉÉ ¶É¤nùÉÆBä´ÉVÉÒ “B±É<Çb÷Ò ¤É±¤ÉºÉ +ÉÊhÉ B±É<Çb÷Ò ]õªÉÚ¤É ±ÉÉ<Ç]õºÉ” ½äþ ¶É¤nù nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
(JÉ) ºiÉÆ¦É (3) ¨ÉvªÉä, “5%” ªÉÉ +ÆEò ´É ÊSÉx½þÉBä´ÉVÉÒ “5.5%” ½äþ +ÆEò ´É ÊSÉx½þ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
¨É½þÉ®úɹ]ÅõÉSÉä ®úÉVªÉ{ÉÉ±É ªÉÉÆSªÉÉ +Énäù¶ÉÉxÉÖºÉÉ®ú ´É xÉÉ´ÉÉxÉä,
®úÉ. nù. ¦ÉMÉiÉ,
¶ÉɺÉxÉÉSÉä ={É ºÉÊSÉ´É.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
7
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai-400032, dated the 30th March 2016.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1516/C.R. 31/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 2016, amends SCHEDULES ‘A’and ‘C’
appended to the said Act, as follows, namely :—
In the Maharashtra Value Added Tax Act, 2002,—
(I) In SCHEDULE A,—
(1) in entry 9A, in column (2), for the figures, letters and word, “31st March 2016”
the figures, letters and word “ 31st March 2017 ” shall be substituted ;
(2) for entry 12A, the following entry shall be substituted, namely :—
‘‘ 12A (1) Drugs for treatment of Cancer, as may be notified
Nil %’’;
from time to time, by the State Government, in the OfficialGazette.
(2) Mammography machines, used for the diagnosis of Breast Cancer. Nil %’’;
(3) after entry 13, the following entry shall be inserted, namely :—
‘‘13A
Hybrid electric buses and battery operated buses, sold
Nil %’’;
to public transport undertakings in the State, for public
transportation.
(4) after entry 27A, the following entry shall be inserted, namely :—
‘‘27B
Handicraftsmade of bamboo, excluding bamboo
Nil %”;
furniture.
(5) in entry 51, in column (2),—
(a) in sub-entry (vii), after the word “Towels” the words, figures and brackets
“ covered under tariff item No. 63049260 of the Central Excise Tariff Act, 1985
(5 of 1986) ” shall be added;
(b) the figures, letters and word “31st March 2016” the figures, letters and
word, “31st March 2017” shall be substituted;
(6) in entry 59, in column (2), for the figures, letters and word, “31st March 2016”
the figures, letters and word “31st March 2017” shall be substituted;
(7) after entry 59, the following entry shall be inserted, namely :—
‘‘59A
Retrofit kits, used to modify the vehicles of the
Nil %”.
handicapped persons sold by the dealers, authorized by the
testing agencies prescribed in the Central Motor Vehicle
Rules, 1989.
(II) In Schedule C,—
(1) in the heading, for the figures, signs and words “2% or 3% or 4% or 5%”, the
words, figures and signs “between 2% to 5.5% (including both)”, shall be substituted ;
¦ÉÉMÉ SÉÉ®ú--¤É----3
8
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
(2) in column (3),—
(i) against entries at serial numbers 1, 2 and 3,for the figure and sign “5%”,
wherever it occurs, the figures and sign “5.5%” shall be substituted ;
(ii) against sub-entry (b) of entry at serial number 4, for the figure and sign
“5%”, the figures and sign “5.5%” shall be substituted ;
(iii) against entries at serial numbers 5, 6, 7, 9, 11, 12, 13, 14, 15, 16, 17, 17A,
18, 19, 21, 23 and 24 for the figure and sign “5%”, wherever it occurs, the figures
and sign “5.5%” shall be substituted;
(iv) against sub-entry (b) of entry at serial number 25, for the figure and sign
“5%”, the figures and sign “5.5%” shall be substituted;
(v) against entries at serial numbers 26, 28, 31, 31A, 32, 33, 34, 35, 36, 37,
38, 39, 41, 43, 44, 46, 47, 50, 53, 53A, 54, 55B, 56, 59, 61, 62, 64, 65, 66, 67, 69, 70,
71, 72, 73, 74, 75, 75A, 76, 77, 79, 80, 81, 82, 82A, 83, 83A, 84, 85, 85A, 87, 88, 89,
90, 91, 92, 93, 94, 96, 97, 98, 99 and 100, for the figure and sign “5%”, wherever it
occurs, the figures and sign “5.5%” shall be substituted;
(vi) against sub-entry (b) of entry at serial number 101, for the figure and sign
“5%”, the figures and sign “5.5%” shall be substituted;
(vii) against entries at serial numbers103, 105, 107, 108A, 110, 112, 113, 114,
115 and 116, for the figure and sign “5%”, wherever it occurs, the figures and sign
“5.5%” shall be substituted;
(3) after entry 3, the following entry shall be inserted, namely :—
‘‘ 3A
Barbed wire, wire mesh and chain link.
5.5%”;
(4) for entry 10, the following entry shall be substituted, namely :—
”10.
Bamboo and bamboo products, excluding those to which entry
27B of Schedule A applies.
5.5%”;”
(5) in entry 25, after sub-entry (b), the following sub-entry shall be added, namely:-
(c) Cotton seed (Gossypium Spp)
2%”;
(6) in entry 29, in sub-entry (a),—
(a) in column (2), in clause (i), after the word “shampoos” the words, “ hair
oils” shall be inserted;
(b) in column (3), for the figure and sign “5 %”, the figures and sign “5.5%,”
shall be substituted;
(7) in entry 29A,—
(a) after clause (d), the following clause shall be added, namely :—
“(e) Sterile water for injection.
5.5%”;
(b) in column (3), for the figure and sign “5 %”, the figures and sign “5.5%,”
shall be substituted;
(8) for entry 30, the following entry shall be substituted, namely :—
“ 30 (a) Edible oil, edible oil in unrefined form and oil cakes
5.5%”;
excluding sarki pend.
(b) Vegetable oil including gingili oil, castor oil and bran oil. 5.5%”;
Explanation.— Coconut oil, measuring 500 ml or its equivalence in weight or
less and sold in any form of packaging shall be deemed to be not covered by this
entry.
(9) in entry 68, sub-entry (iii) shall be deleted;
(10) after entry 79, the following entry shall be inserted, namely :—
”79A Pyrolysis oil made from plastic scrap and organic waste.
5.5%;
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
9
(11) after entry 82A, the following entry shall be inserted, namely :—
“ 82B Repossessed motor vehicles, sold by banks and financial
institutions, on which entry tax or, as the case may be, sales tax,
has been paid at an earlier stage in the State.
5.5%”;
(12) entry 102 shall be deleted;
(13) in entry 104,—
(a) in column (2), in sub-entry (c), after the words “ drawing charcoals” the
words “, pencil box, gum, glue sticks, stapler pins, tape dispensers, dusters, files”
shall be inserted;
(b) in column (3), for the figure and sign “5 %”, wherever it occurs, the figures
and sign “5.5% shall be substituted;
(14) in entry 107, in sub-entry (11), after Explanation, the following clause shall
be added, namely :—
“(g) Processed, semi-processed, semi cooked, ready-mix, ready to eat, shelled
sweet corn whether or not sold,—
(i) in a frozen state, or
5.5%”.
(ii) in a sealed container, or
(iii) under a brand name
except when served for consumption.
(15) in entry 108, in sub-entry (1),—
(a) in column (2), in clause (b), for the figures, letters and word “31st March
2016” the figures, letters and word “31st March 2017” shall be substituted;
(b) in column (3), for the figure and sign “5%” the figures and sign “5.5%”
shall be substituted.
(16) in entry 111,—
(a) in column (2), for the words “ and LED bulbs” the words, ’’ LED bulbs
and LED tube lights” shall be substituted;
(b) in column (3) for the figure and sign “5%” the figures and sign “5.5%” shall
be substituted.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
¦ÉÉMÉ SÉÉ®ú--¤É----3+
10
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
99
¤ÉÖvÉ´ÉÉ®úú, ¨ÉÉSÉÇ 30, 2016/SÉèjÉ 10, ¶ÉEäò 1938
Ê´ÉkÉ Ê´É¦ÉÉMÉ
¨ÉÉnùÉ¨É EòɨÉÉ ¨ÉÉMÉÇ, ½ÖþiÉÉi¨ÉÉ ®úÉVÉMÉÖ°ü SÉÉèEò,
¨ÉÆjÉɱɪÉ, ¨ÉÖƤÉ<Ç, 400 032, ÊnùxÉÉÆEò 30 ¨ÉÉSÉÇ 2016.
+ÊvɺÉÚSÉxÉÉ
¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002.
Gò¨ÉÉÆEò. ¨ÉÚ´ÉEò. 1516/|É.Gò. 51/Eò®úÉvÉÉxÉ-1.– ¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002 (2005 SÉÉ ¨É½þÉ.9) SªÉÉ Eò±É¨É 42 +x´ÉªÉä
|ÉÉ{iÉ ZÉɱÉ䱪ÉÉ +ÊvÉEòÉ®úÉÆSÉÉ ´ÉÉ{É®ú Eò°üxÉ, ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ, ªÉÉuÉ®äú, ¶ÉɺÉxÉ +ÊvɺÉÚSÉxÉÉ, Ê´ÉkÉ Ê´É¦ÉÉMÉ, Gò¨ÉÉÆEò ¨ÉÚ´ÉEò. 1505/|É.Gò.-105/Eò®úÉvÉÉxÉ-1,
ÊnùxÉÉÆEò 1 VÉÚxÉ 2005 ¨ÉvªÉä, ÊnùxÉÉÆEò 1 BÊ|É±É 2016 {ÉɺÉÚxÉ JÉɱÉÒ±É|ɨÉÉhÉä ºÉÖvÉÉ®úhÉÉ Eò®úÒiÉ +ɽäþ, ¨½þhÉVÉäSÉ :----
BEò. =CiÉ +ÊvɺÉÚSÉxÉä±ÉÉ VÉÉäb÷±É䱪ÉÉ +xÉÖºÉÚSÉÒ¨ÉvªÉä,----
(1) xÉÉånù 1 ¨ÉvªÉä,------
(Eò) ºiÉÆ¦É (4) ¨ÉvªÉä “ xÉÉånùhÉÒEÞòiÉ ´ªÉÉ{ÉÉ-ªÉÉÆSªÉÉ ¤ÉɤÉiÉÒiÉ ” ªÉÉ ¶É¤nùÉÆ{ÉɺÉÚxÉ ºÉÖ¯û ½þÉähÉÉ-ªÉÉ ´É “ =±ÉÉføɱÉÒSªÉÉ 10 ]õCEäò ” ªÉÉ +ÆEò
´É ¶É¤nùÉÆxÉÒ ºÉÆ{ÉhÉÉ-ªÉÉ ¨ÉVÉEÖò®úÉBä´ÉVÉÒ JÉɱÉÒ±É JÉÆb÷ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ, ¨½þhÉVÉäSÉ :------
“ (BEò) xÉÉånùhÉÒEÞòiÉ ´ªÉÉ{ÉÉ-ªÉÉÆSªÉÉ ¤ÉɤÉiÉÒiÉ, VªÉÉ ´É¹ÉÉÇiÉ +É{ɺɨÉä³ý ªÉÉäVÉxÉäSÉÉ ±ÉÉ¦É PÉähªÉÉSÉÒ <SUôÉ +ɽäþ, iªÉÉ ´É¹ÉÉÇSªÉÉ ±ÉMÉiÉSªÉÉ
¨ÉÉMÉÒ±É ´É¹ÉÉÇiÉ VÉ®ú Ê´ÉGòÒSÉÒ =±ÉÉføÉ±É ¯û{ɪÉä 3 EòÉä]õÒ{ÉäIÉÉ +ÊvÉEò xɺɱªÉɺÉ, ºiÉÆ¦É (3) ¨ÉvªÉä Ê´ÉÊxÉÌnù¹]õ Ê´ÉGòÒSªÉÉ =±ÉÉføɱÉÒSªÉÉ 5 % ;
(nùÉäxÉ) xÉÉånùhÉÒEÞòiÉ ´ªÉÉ{ÉÉ-ªÉÉÆSªÉÉ ¤ÉɤÉiÉÒiÉ, VªÉÉ ´É¹ÉÉÇiÉ +É{ɺɨÉä³ý ªÉÉäVÉxÉäSÉÉ ±ÉÉ¦É PÉähªÉÉSÉÒ <SUôÉ +ɽäþ, iªÉÉ ´É¹ÉÉÇSªÉÉ ±ÉMÉiÉSªÉÉ
¨ÉÉMÉÒ±É ´É¹ÉÉÇiÉ VÉ®ú Ê´ÉGòÒSÉÒ =±ÉÉføÉ±É ¯û{ɪÉä 3 EòÉä]õÒ{ÉäIÉÉ +ÊvÉEò +ºÉ±ªÉɺÉ, ºiÉÆ¦É (3) ¨ÉvªÉä Ê´ÉÊxÉÌnù¹]õ Ê´ÉGòÒSªÉÉ =±ÉÉføɱÉÒSªÉÉ 8 % ;
(iÉÒxÉ) +xÉÉånùhÉÒEÞòiÉ ´ªÉÉ{ÉÉ-ªÉÉÆSªÉÉ ¤ÉɤÉiÉÒiÉ, ºiÉÆ¦É (3) ¨ÉvªÉä Ê´ÉÊxÉÌnù¹]õ Ê´ÉGòÒSªÉÉ =±ÉÉføɱÉÒSªÉÉ 10 %.
(JÉ) ºiÉÆ¦É (5) ¨ÉvªÉä,-----
(BEò) +]õ (iÉÒxÉ) ¨ÉvªÉä, “ ¨ÉÖƤÉ<ǨÉvªÉä Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (xÉÉånùhÉÒ) ªÉÉÆSªÉÉEòbä÷ +ÉÊhÉ <iÉ®ú ¤ÉɤÉiÉÒiÉ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú
ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ) ” ªÉÉ EÆòºÉ ´É ¶É¤nùÉÆBä´ÉVÉÒ, “ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ) ËEò´ÉÉ, ªÉlÉÉκlÉiÉÒ, ºÉƤÉÆÊvÉiÉ
xÉÉäb÷±É ʴɦÉÉMÉÉSÉä Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ ” ½äþ EÆòºÉ ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
11
(nùÉäxÉ) +]õ (ºÉÉiÉ) xÉÆiÉ®ú, Ê´ÉÊxÉÌn¹]õ +]õÒ nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ, ¨½þhÉVÉäSÉ :-----
“ (+É`ö) VÉÉä ´ªÉÉ{ÉÉ®úÒ +É{ɺɨÉä³ý ªÉÉäVÉxÉäiÉÚxÉ ¤Éɽäþ®ú {Ébä÷±É ËEò´ÉÉ, ªÉlÉÉκlÉiÉÒ, +É{ɺɨÉä³ý ªÉÉäVÉxÉäSÉÉ ±ÉÉ¦É PÉähªÉÉºÉ +{ÉÉjÉ
`öõ®äú±É, iªÉÉ´Éä³ýÒ iªÉÉxÉä JÉ®äúnùÒ Eäò±Éä±ÉÉ ¨ÉÉ±É +É{ɺɨÉä³ý ªÉÉäVÉxÉäiÉÚxÉ ¤Éɽäþ®ú {Éb÷iÉÉxÉÉSªÉÉ ÊnùxÉÉÆEòÉºÉ Ê¶É±±ÉEò +ºÉ±ªÉɺÉ, +ÉÊhÉ iªÉÉ´É®ú
iªÉÉxÉä {ÉÚ´ÉÔ ´ÉVÉÉ´É]õÒSÉÉ nùÉ´ÉÉ Eäò±ÉÉ xɺɱªÉɺÉ, iÉÉä +É{ɺɨÉä³ý ªÉÉäVÉxÉäiÉÒ±É ´ªÉÉ{ÉÉ®úÒ xɺÉiÉÉxÉÉ nùÉJÉ±É Eò®úɴɪÉÉSªÉÉ {Éʽþ±ªÉÉ Ê´É´É®úhÉɨÉvªÉä
´ÉVÉÉ´É]õÒSÉÉ nùÉ´ÉÉ Eò°ü ¶ÉEäò±É ;
(xÉ>ð) ªÉÉ +ÊvɺÉÚSÉxÉä +ÆiÉMÉÇiÉ ´ªÉÉ{ÉÉ®úÒ +É{ɺɨÉä³ý ªÉÉäVÉxÉÉ º´ÉÒEÞòiÉ Eäò±ªÉÉSªÉÉ ÊnùxÉÉÆEòÉºÉ iªÉÉSªÉÉEòbä÷ ʶɱ±ÉEò +ºÉ±É䱪ÉÉ
¨ÉɱÉÉSªÉÉ ºÉÉ`ö¬ÉSªÉÉ JÉ®äúnùÒ´É®ú ´ÉVÉÉ´É]õÒºÉÉ`öÒ Eäò±Éä±ÉÉ nùÉ´ÉÉ ¨ÉÉMÉä PÉä<DZÉ. +¶ÉÉ |ÉEòÉ®úSªÉÉ ´ÉVÉÉ´É]õÒSÉÒ ®úCEò¨É, iÉÉä +{ɺɨÉä³ý ªÉÉäVÉxÉÉ
º´ÉÒEòÉ®ú±ªÉÉxÉÆiÉ®úSªÉÉ iªÉÉSªÉÉ +É{ɺɨÉä³ý ªÉÉäVÉxÉäJÉɱÉÒ±É {Éʽþ±ªÉÉ Ê´É´É®úhÉɺÉÉä¤ÉiÉ ¦É®äú±É. ”
(2) xÉÉånù 2 ¨ÉvªÉä,------
(Eò) ºiÉÆ¦É (4) ¨ÉvªÉä, “ ¥Éäb÷ºÉ½þ ” ½þÉ ¶É¤n nùÉäx½þÒ Ê`öEòÉhÉÒ, VÉälÉä VÉälÉä +ºÉä±É, iÉälÉä iÉälÉä “ ¥Éäb÷´ÉMɳÚýxÉ ” ½þÉ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ
ªÉäiÉ +ɽäþ ;
(JÉ) ºiÉÆ¦É (5) ¨ÉvªÉä, +]õ (SÉÉ®ú) ¨ÉvªÉä, “ ¨ÉÖƤÉ<ÇiÉÒ±É ´ªÉÉ{ÉÉ-ªÉÉxÉä Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (xÉÉånùhÉÒ) ªÉÉÆSªÉÉEòbä÷ +ÉÊhÉ <iÉ®ú
´ªÉÉ{ÉÉ-ªÉÉÆxÉÒ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ) ” ªÉÉ EÆòºÉ ´É ¶É¤nùÉÆBä´ÉVÉÒ, “ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ)
ËEò´ÉÉ, ªÉlÉÉκlÉiÉÒ, ºÉƤÉÆÊvÉiÉ xÉÉäb÷±É ʴɦÉÉMÉÉSÉä Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ ” ½þä EÆòºÉ ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
(3) xÉÉånù 3 ¨ÉvÉÒ±É ºiÉÆ¦É (5) ¨ÉvªÉä,------
(Eò) +]õ (BEò) ¨ÉvªÉä, JÉÆb÷ (Eò) ¨ÉvªÉä “ {ÉxxÉÉºÉ ±ÉÉJÉ ” ªÉÉ ¶É¤nùÉÆBä´ÉVÉÒ “ BEò Eò®úÉäb÷ ” ½þä ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ ;
(JÉ) +]õ (ºÉ½þÉ) ´ÉMɳýhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
(4) xÉÉånù 4 ¨ÉvªÉä, +]õ (SÉÉ®ú) ¨ÉvªÉä, “ ¨ÉÖƤÉ<Ç Ê´É¦ÉÉMÉÉiÉÒ±É ´ªÉÉ{ÉÉ-ªÉÉÆxÉÒ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (xÉÉånùhÉÒ) ¨ÉÖƤÉ<Ç ´É <iÉ®ú ʴɦÉÉMÉÉiÉÒ±É
´ªÉÉ{ÉÉ-ªÉÉÆxÉÒ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ) ” ªÉÉ EÆòºÉ ´É ¶É¤nùÉÆBä´ÉVÉÒ, “ ºÉƤÉÆÊvÉiÉ Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ (´½ìþ]õ |ɶÉɺÉxÉ) ËEò´ÉÉ,
ªÉlÉÉκlÉiÉÒ, ºÉƤÉÆÊvÉiÉ xÉÉäb÷±É ʴɦÉÉMÉÉSÉä Ê´ÉGòÒEò®ú ºÉ½þ+ɪÉÖCiÉ ” ½äþ EÆòºÉ ´É ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
nùÉäxÉ.
ºÉnù®ú +ÊvɺÉÚSÉxÉäºÉ VÉÉäb÷±É䱪ÉÉ xɨÉÖxÉÉ-4Eò ¨ÉvªÉä, “ ¯û{ɪÉä {ÉxxÉÉºÉ ±ÉÉJÉ ” ªÉÉ ¶É¤nùÉÆBä´ÉVÉÒ, “ ¯û{ɪÉä BEò Eò®úÉäb÷ ” ½äþ ¶É¤nù nùÉJɱÉ
Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ.
¨É½þÉ®úɹ]ÅõÉSÉä ®úÉVªÉ{ÉÉ±É ªÉÉÆSªÉÉ +Énäù¶ÉÉxÉÖºÉÉ®ú ´É xÉÉ´ÉÉxÉä,
®úÉ. nù. ¦ÉMÉiÉ,
¶ÉɺÉxÉÉSÉä ={É ºÉÊSÉ´É.
12
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk,
Mantralaya Mumbai 400 032, dated 30th March 2016
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX Act, 2002.
No. VAT. 1516/CR 51/Taxation-1.—In exercise of the powers conferred by section 42 of the
Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra
hereby, with effect from the 1st April, 2016 amends the Government Notification, Finance
Department, No. VAT. 1505/CR-105/Taxation-1, dated the 1st June 2005, as follows, namely :—
I.
In the Schedule appended to the said notification,—
(1) in entry 1,-
(a) in column (4), for the portion beginning with the figures and words “5 per cent. of
the turnover” and ending with the words “an unregister dealer”, the following shall be
substituted, namely :—
“(i) 5 per cent. of the turnover of sales, referred to in column (3), in the case of a
registered dealer, whose turnover of such sales, does not exceed rupees three crore in the
previous year, to which the composition scheme is desired ;
(ii) 8 per cent. of the turnover of sales, referred to in column (3), in the case of a
registered dealer, whose turnover of such sales exceeds rupees three crore in the previous
year, to which the composition scheme is desired ;
(iii) 10 per cent. of the turnover of sales, referred to in column (3), in the case of an
unregistered dealer.”;
(b) in column (5),—
(i) in condition (iii), for the words and brackets, “Joint Commissioner of Sales Tax
(Registration) in case of the dealers in Mumbai and in other cases, to the Joint
Commissioner of Sales Tax (VAT Administration) concerned” the words and brackets “Joint
Commissioner of Sales Tax (VAT Administration) concerned or, the Joint Commissioner
of Sales Tax of the concerned Nodal Division as the case may be” , shall be substituted;
(ii) after condition (vii), the following shall be added, namely :—
“(viii) The dealer who opts out or, as the case may be, ceases to be eligible for the
composition scheme, may claim set-off in his first return to be uploaded as a non-
composition dealer, after opting out of composition scheme on the purchases of goods
which are held in stock on the date of opting out of the composition scheme and on
which he had not claimed set-off earlier.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
13
(ix) The dealer opting for the composition scheme under this notification shall
reverse the set-off, claimed by him on the purchase of goods which are held in the stock
on the date of opting for the composition scheme. Such amount of set-off shall be paid
by him alongwith his first return of composition scheme, after opting for the composition
scheme.”;
(2) in entry 2,-
(a) in column (4), for the word “including” at both the places, wherever it occurs, the
word “excluding” shall be substituted ;
(b) in column (5), in condition (iv), for the words and brackets, “Joint Commissioner of
Sales Tax (Registration) in case of dealers in Mumbai and in other cases, to the Joint
Commissioner of Sales Tax (VAT Administration) concerned” the words and brackets “Joint
Commissioner of Sales Tax (VAT Administration) concerned or, the Joint Commissioner of
Sales Tax of the concerned Nodal Division as the case may be”, shall be substituted ;
(3) in entry 3, in column (5),—
(a) in condition (i), in clause (a), for the words “ fifty lakh” the words “one crore” shall
be substituted ;
(b) condition (vi) shall be deleted ;
(4) in entry 4, in condition (iv), for the words and brackets, “Joint Commissioner of
Sales Tax (Registration) in case of the dealers in Mumbai and in other cases, to the
concerned Joint Commissioner of Sales Tax (VAT Administration)” the words and brackets
“Joint Commissioner of Sales Tax (VAT Administration) concerned or, the Joint
Commissioner of Sales Tax of the concerned Nodal Division as the case may be”, shall be
substituted.
II.
In Form 4A appended to the said notification, for the words “rupees fifty lakh” the
words “rupees one crore” shall be substituted.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
14
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ ¦ÉÉMÉ SÉÉ®ú-¤É, MÉÖ¯û´ÉÉ®ú iÉä ¤ÉÖvÉ´ÉÉ®ú, VÉÉxÉä´ÉÉ®úÒ 10-16, 2019/{ÉÉè¹É 20-26, ¶ÉEäò 1940
REVENUE AND FORESTS DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 31st March 2016.
NOTIFICATION
MAHARASHTRA LAND REVENUE CODE, 1966.
No. Jamin-2016/C.R. 82/J-1.—In exercise of the powers conferred by section 330A of the
Maharashtra Land Revenue Code, 1966 (Mah. XLI of 1966), and of all other powers enabling it in
that behalf, the Government of Maharashtra hereby directs that the powers of the State
Government conferred,—
(a) under sub-section (1) of section 37A of the said Code, in so far as the they relate to
granting prior permission of the State Government for sale or transfer of any Government
land or Nazual land, and
(b) under sub-section (2) of said section 37A, in so far as they relate to recovery of such
premium or charge and share of unearned income, for the permission granted in pursuance
of clause (a),
shall also be exercisable by the concerned District Collector, within the limits of his jurisdiction,
subject to such terms and conditions as may be specified, by general or special order, issued by
the Government, from time to time.
By order and in the name of the Governor of Maharashtra,
MANU KUMAR SRIVASTAVA,
Principal Secretary to Government.
100
MÉÖ°ü´ÉÉ®úú, ¨ÉÉSÉÇ 31, 2016/SÉèjÉ 11, ¶ÉEäò 1938
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD, PRINTED AT
GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY
AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.