Rate Schedule under the MAHARASHTRA VALUE ADDED TAX (MVAT) ACT - 2002, Up to 30.06.2017.
Tel Ghani Units registered under the Khadi and Village Industries Commission Act, 1956 or, as the case may be, with the Khadi and Village Industries Board constituted under the Bombay Khadi and Village Industries Act,1960 for a turnover not exceeding rupees twenty lakh in a financial year.
The Unit shall be certified by the Joint
Commission
er of Sales Tax
( Registration ) in Mumbai and the concernced
Joint
Commission er of Sales Tax (VAT Administrati on) in the rest of the State.
Aanganwadi Centres under the Integrated Child Develpoment
Scheme as specified in the Government Resolution, Women and Child Development Department, No. ICDS-2008/CR59/Taxation5, dated the 24th August, 2009.
certified as "invalid carriage" in the
Registration issued under the Motor
Vehicles Act, 1988.
- The dealer effecting sale of such motor vehicles specified in
retain a copy of the Certificate of
Registration issued under the Motor
Vehicles Act, 1988.
And exceptions
2013 and ending on the 31st March, 2014
- | 1.1% | 1.4.2013 to
Palladium, Rhodium, Ruthenium and alloys of any of them.(****)
| 1% | 1.4.2014 to
SCHEDULE applies, when sold on or after the 1st April 2013.
| - | 1% | 1.4.2013 to
2013 and ending on the 31st March 2014;
| - | 1.1% | 1.4.2013 to
| Agricultural machinery and implements, other than tractors, trailers, semi-trailers, oil engines, electric motors, pumps, electric pumping sets, capacitors of all types and pipes of all types. | 4% | 1.4.2005 to
| All equipments for electronic communication by wireless or by wire including Private Branch Exchange (P.B.X) and Electronic Private Automatic Branch Exchange (E.P.A.B.X) | 5.5% | 1.4.2016 to
Private Automatic Branch Exchange (E.P.A.B.X)
| All kinds of bricks including fly ash bricks and refractory bricks and monolithics, asphaltic roofing tiles, earthen roofing tiles. | 5% | 1.4.2010 to
| All types of yarn whether covered with any material or not other than cotton and silk yarn in hank; sewing thread; waste of any of them | 4% | 1.4.2005 to
| (a) Cotton yarn but not including cotton yarn waste; | 4% | 1.4.2010 to
| Aluminum conductor steel reinforced. | 4% | 1.4.2005 to
| Aluminum conductor steel reinforced. | 5% | 1.4.2010 to
| Aluminum conductor steel reinforced. | 5.5% | 1.4.2016 to
| Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette. | 4% | 1.4.2005 to
| Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette. | 5% | 1.4.2010 to
| Aluminum, its alloys and products as may be notified, from time to time, by the State Government in the Official Gazette. | 5.5% | 1.4.2016 to
| Arecanut powder, betel nut and raw cashew nut. | 4% | 1.4.2005 to
| Arecanut powder, betel nut and raw cashew nut. | 5% | 1.4.2010 to
| Arecanut powder, betel nut and raw cashew nut. | 5.5% | 1.4.2016 to
| Bagasse. | 4% | 1.4.2005 to
| Bagasse. | 5% | 1.4.2010 to
| Bagasse. | 5.5% | 1.4.2016 to
| Bamboo. | 4% | 1.4.2005 to
| Bamboo. | 5% | 1.4.2010 to
| Bamboo and bamboo products. | 5% | 1.4.2012 to
| Bamboo and bamboo products, excluding those to which entry 27B of Schedule A applies. | 5.5% | 1.4.2016 to
| Bearings. | 4% | 1.4.2005 to
| Bearings. | 5% | 1.4.2010 to
| Bearings. | 5.5% | 1.4.2016 to
| Beedi leaves. | 4% | 1.4.2005 to
| Beedi leaves. | 5% | 1.4.2010 to
| (a) Beedi leaves | 5.5% | 1.4.2016 to
| Beltings. | 5% | 1.4.2010 to
| Beltings. | 5.5% | 1.4.2016 to
| Bicycles, tricycles, cycle rickshaws. | 4% | 1.4.2005 to
| Biomass briquettes. | 4% | 1.4.2005 to
| Biomass briquettes. | 5% | 1.4.2010 to
| Biomass briquettes. | 5.5% | 1.4.2016 to
| Bone meal. | 4% | 1.4.2005 to
| Bone meal. | 5% | 1.4.2010 to
| Bone meal. | 5.5% | 1.4.2016 to
| Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940 (23 of 1940) | 4% | 1.4.2005 to
| Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940) | 5% | 1.4.2010 to
| Bulk drugs, whether imported or manufactured under licence under the Drugs and Cosmetics Act, 1940(23 of 1940) | 5.5% | 1.4.2016 to
| Castings of non-ferrous metals. | 4% | 1.4.2005 to
| Castings of non-ferrous metals. | 5% | 1.4.2010 to
| Castings of non-ferrous metals. | 5.5% | 1.4.2016 to
| Centrifugal, monobloc and submersible pumps and parts thereof. | 4% | 1.4.2005 to
1.4.2010
| Clay including fire clay, fine china clay and ball clay. | 4% | 1.5.2005 to
| Clay including fire clay, fine china clay and ball clay. | 5% | 1.4.2010 to
| Clay including fire clay, fine china clay and ball clay. | 5.5% | 1.4.2016 to
| Coal including coke in all its forms but excluding charcoal. | 4% | 1.4.2005 to
| Coffee beans and seeds, cocoa pod, green tea leaf and chicory. | 4% | 1.4.2005 to
| Coffee beans and seeds, cocoa pod, green tea leaf and chicory. | 5% | 1.4.2010 to
| Coffee beans and seeds, cocoa pod, green tea leaf and chicory. | 5.5% | 1.4.2016 to
| Coir and coir products excluding coir matresses. | 4% | 1.4.2005 to
| Coir and coir products excluding coir matresses | 5% | 1.4.2010 to
| Coir and coir products excluding coir matresses | 5.5% | 1.4.2016 to
| Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste. | 4% | 1.4.2005 to
| Cotton, that is to say, all kinds of cotton (indigenous or imported) in its unmanufactured state, whether ginned or unginned, baled, pressed or otherwise including cotton waste. | 5% | 1.5.2011 to
| Crucibles | 4% | 1.4.2005 to
| Crucibles | 5% | 1.4.2010 to
| Crucibles | 5.5% | 1.4.2016 to
| Crude oil, that is to say, crude petroleum oils, and crude oils obtained from bituminous minerals (such as shale, calcareous rock, sand), whatever their composition, whether obtained from normal or condensation oil deposits or by the destructive distillation of bituminous minerals and whether or not subjected to all or any of the following processes:- | 4% | 1.4.2005 to
| Dehydrated or processed vegetables and mushrooms. | 4% | 1.4.2005 to
| Dehydrated or processed vegetables and mushrooms. | 5% | 1.4.2010 to
| Dehydrated or processed vegetables and mushrooms. | 5.5% | 1.4.2016 to
distributed or sold under licence granted under the Drug and
Cosmetics Act, 1940 (23 of 1940), but does not include mosquito repellants in any form.
preparations conforming to the following description:-
| 4% | 1.2.2006 to
preparations conforming to the following description:-
| 5% | 1.4.2010 to
preparations conforming to the following description:-
| 5% | 1.4.2013 to
preparations conforming to the following description:-
| 5.5% | 1.4.2016 to
Government under sub-clause (iv) of clause (b) of section 3 of Drugs and Cosmetics Act, 1940.
| 4% | 1.5.2005 to
Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.
| 5% | 1.4.2010 to
Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.
| 5.5% | 1.4.2016 to
Government under sub-clause (iv) of clause (b) of section 3 of Drugs & and Cosmetics Act, 1940.
| Edible oils, oil cakes and excluding cotton seeds oil cakes and deoiled cakes. | 4% | 1.4.2005 to
| Electrodes. | 4% | 1.4.2005 to
| Electrodes. | 5% | 1.4.2010 to
| Electrodes. | 5.5% | 1.4.2016 to
| Exercise book, graph book and laboratory note book | 4% | 1.4.2005 to
| (a) Ferrous and non-ferrous domestic utensils, whether coated with any material or not other than those made from precious metals, | 4% | 1.5.2005 to
| Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators but not including disinfectants. | 4% | 1.4.2005 to
| Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants. | 4% | 1.5.2005 to
| Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants. | 5% | 1.4.2010 to
| Fertilizers including biofertilisers, insecticides, pesticides, fungicides, weedicides, rodenticides, herbicides, antispouring products, plant growth promoters or regulators and micronutrients but not including disinfectants. | 5.5% | 1.4.2016 to
| Fibres of all types and fibre waste | 4% | 1.4.2005 to
| Fibres of all types and fibre waste | 5% | 1.4.2010 to
| Fibres of all types and fibre waste | 5.5% | 1.4.2016 to
| Fireclay, coal, ash, coal boiler ash, coal cinder ash, coal powder clinker. | 4% | 1.4.2005 to
| Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker. | 5% | 1.4.2010 to
| Fireclay, coal ash, coal boiler ash, coal cinder ash, coal powder clinker. | 5.5% | 1.4.2016 to
|