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1
RNI No. MAHBIL /2009/37831
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Ê´ÉkÉ Ê´É¦ÉÉMÉ
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+ÊvɺÉÚSÉxÉÉ
¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002
Gò¨ÉÉÆEò ¨ÉÚ´ÉEò-1520/|É.Gò. 34/Eò®úÉvÉÉxÉ-1.------¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002 (2005 SÉÉ ¨É½þÉ. 9) SªÉÉ Eò±É¨É 9 SªÉÉ ={É-
Eò±É¨É (1) uùÉ®äú |ÉÉ{iÉ ZÉɱÉ䱪ÉÉ +ÊvÉEòÉ®úÉÆSÉÉ ´ÉÉ{É®ú Eò°üxÉ, ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ªÉÉuùÉ®äú +ÊvÉÊxɪɨÉÉºÉ VÉÉäb÷±É䱪ÉÉ +xÉÖºÉÚSÉÒ “JÉ” ¨ÉvªÉä, ÊnùxÉÉÆEò 1 BÊ|ɱÉ,
2020 {ÉɺÉÚxÉ JÉɱÉÒ±É|ɨÉÉhÉä ºÉÖvÉÉ®úhÉÉ Eò®úÒiÉ +ɽäþ, ¨½þhÉVÉäSÉ :-----
¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002 ¨ÉvÉÒ±É +xÉÖºÉÚSÉÒ “JÉ”ö ¨ÉvÉÒ±É,
xÉÉånù 10 ¨ÉvªÉä,
(Eò) JÉÆb÷ (Eò) SªÉÉ, ={ÉJÉÆb÷ (BEò) +ÉÊhÉ ={É JÉÆb÷ (nùÉäxÉ) SªÉÉ ºiÉÆ¦É (3) ¨ÉvÉÒ±É “26 % + |ÉiÉÒ Ê±É]õ®ú ºÉÉiÉ ¯û{ɪÉä ¤ÉÉ®úÉ
{ÉèºÉä”ö ªÉÉ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nùÉÆBä´ÉVÉÒ “26 % + |ÉiÉÒ Ê±É]õ®ú +É`ö ¯û{ɪÉä ¤ÉÉ®úÉ {ÉèºÉä”ö ½äþ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ
ªÉäiÉ +ɽäþiÉ ;
(JÉ) JÉÆb÷ (JÉ) SªÉÉ, ºiÉÆ¦É (3) ¨ÉvÉÒ±É “25 % + |ÉiÉÒ Ê±É]õ®ú ºÉÉiÉ ¯û{ɪÉä ¤ÉÉ®úÉ {ÉèºÉä”ö ªÉÉ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nùÉÆBä´ÉVÉÒ
“25 % + |ÉiÉÒ Ê±É]õ®ú +É`ö ¯û{ɪÉä ¤ÉÉ®úÉ {ÉèºÉä”ö ½äþ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
¨É½þÉ®úɹ]ÅõÉSÉä ®úÉVªÉ{ÉÉ±É ªÉÉÆSªÉÉ +Énäù¶ÉÉxÉÖºÉÉ®ú ´É xÉÉ´ÉÉxÉä,
VÉ. Ê´É. Ênù{É]äõ
¶ÉɺÉxÉÉSÉä ={ɺÉÊSÉ´É
2
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, ¨ÉÉSÉÇ 30, 2020/SÉèjÉ 10, ¶ÉEäò 1942
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated 30th March 2020.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002
No VAT-1520/CR-34/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 amends
SCHEDULE ‘B’ appended to the said Act, with effect from the 1st April 2020, as follows :—
In the Maharashtra Value Added Tax Act, 2002,
In Schedule ‘B’, in entry 10,
(a) in sub-entry (a), against clauses (i) and (ii), in column (3), for the figures, signs and words,
“26% + Seven rupees and twelve paise per litre”, the figures, signs and words, “26% + Eight rupees and
twelve paise per litre” shall be substituted;
(b) in sub- entry (b), in column (3), for the figures, signs and words, “25% + Seven rupees and
twelve paise per litre”, the figures, signs and words “25% + Eight rupees and twelve paise per litre” shall
be substituted;
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, ¨ÉÉSÉÇ 30, 2020/SÉèjÉ 10, ¶ÉEäò 1942
3
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Gò¨ÉÉÆEò ¨ÉÚ´ÉEò-1520/|É.Gò. 35/Eò®úÉvÉÉxÉ-1.------¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002 (2005 SÉÉ ¨É½þÉ. 9) SªÉÉ Eò±É¨É 9 SªÉÉ ={É-
Eò±É¨É (1) uùÉ®äú |ÉÉ{iÉ ZÉɱÉ䱪ÉÉ +ÊvÉEòÉ®úÉÆSÉÉ ´ÉÉ{É®ú Eò°üxÉ, ¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ªÉÉuùÉ®äú +ÊvÉÊxɪɨÉÉºÉ VÉÉäb÷±É䱪ÉÉ +xÉÖºÉÚSÉÒ “JÉ” ¨ÉvªÉä, ÊnùxÉÉÆEò 1 BÊ|ɱÉ,
2020 {ÉɺÉÚxÉ JÉɱÉÒ±É|ɨÉÉhÉä ºÉÖvÉÉ®úhÉÉ Eò®úÒiÉ +ɽäþ, ¨½þhÉVÉäSÉ :-----
¨É½þÉ®úɹ]Åõ ¨ÉÚ±ªÉ´ÉÌvÉiÉ Eò®ú +ÊvÉÊxɪɨÉ, 2002 ¨ÉvÉÒ±É +xÉÖºÉÚSÉÒ “JÉ”ö ¨ÉvÉÒ±É,
xÉÉånù 5 ¨ÉvªÉä,
(Eò) JÉÆb÷ (Eò) SªÉÉ, ={ÉJÉÆb÷ (BEò) +ÉÊhÉ ={É JÉÆb÷ (nùÉäxÉ) SªÉÉ ºiÉÆ¦É (3) ¨ÉvÉÒ±É “24 %ö ªÉÉ +ÆEò +ÉÊhÉ ÊSÉx½þÉBä´ÉVÉÒ
“24 % + |ÉiÉÒ Ê±É]õ®ú BEò ¯û{ɪÉä ”ö ½äþ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ ;
(JÉ) JÉÆb÷ (JÉ) SªÉÉ, ºiÉÆ¦É (3) ¨ÉvÉÒ±É “21 %”ö ªÉÉ +ÆEò +ÉÊhÉ ÊSÉx½þÉBä´ÉVÉÒ “21 % + |ÉiÉÒ Ê±É]õ®ú BEò
¯û{ɪÉä ”ö ½äþ +ÆEò, ÊSÉx½þ +ÉÊhÉ ¶É¤nù nùÉJÉ±É Eò®úhªÉÉiÉ ªÉäiÉ +ɽäþiÉ;
¨É½þÉ®úɹ]ÅõÉSÉä ®úÉVªÉ{ÉÉ±É ªÉÉÆSªÉÉ +Énäù¶ÉÉxÉÖºÉÉ®ú ´É xÉÉ´ÉÉxÉä,
VÉ. Ê´É. Ênù{É]äõ
¶ÉɺÉxÉÉSÉä ={ɺÉÊSÉ´É
4
¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, ¨ÉÉSÉÇ 30, 2020/SÉèjÉ 10, ¶ÉEäò 1942
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated 30th March 2020.
NOTIFICATION
MAHARASHTRA VALUE ADDED TAX ACT, 2002
No VAT-1520/CR-35/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 amends
SCHEDULE ‘B’ appended to the said Act, with effect from the 1st April 2020, as follows :—
In the Maharashtra Value Added Tax Act, 2002,
In Schedule ‘B’, in entry 5,
(a) in sub-entry (a), against clauses (i) and (ii), in column (3), for the figures and signs,
“24% ”, the figures, signs and words, “24% + One rupee per litre” shall be substituted;
(b) in sub- entry (b), in column (3), for the figures and signs, “21% ”, the figures, signs and words
“21% + One rupee per litre” shall be substituted;
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.