The Government of Maharashtra note vide notification no. VAT. 1516/CR 123/ Taxation-1, dated 16th September, 2016 – IncreasedRate of Tax in respect of Schedule C, Schedule D-10 (Petrol) and Schedule E goods;
VAT rate under the Maharashtra VAT Act is increased for most of the commodities w.e.f. 17.9.16 as under:
Goods taxable @5.5% – increased to 6%
Goods taxable @12.5% – increased to 13.5%
Below are the Extracts of the Notification:
MAHARASHTRA VALUE ADDED TAX ACT, 2002.
No. VAT. 1516/CR 123/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 17th September 2016 amends Schedule C, D and E appended to the said Act, as follows, namely :
In the Maharashtra Value Added Tax Act, 2002,

1. In Schedule C,

(1) in the heading, for the figures and sign 5.5% , the figure and sign 6% , shall be substituted;
(2) in column (3),
(i) against entries at serial numbers 1, 2, 3 and 3A for the figures and sign 5.5% , wherever it occurs, the figure and sign 6% , shall be substituted ; (ii) against sub-entry (b) of entry at serial number 4, for the figures and sign 5.5% , the figure and sign 6% , shall be substituted ;
(iii) against entries at serial numbers 5, 6, 7, 9, 10, 11, 12, 13, 14, 15, 16, 17, 17A, 18, 19, 21, 23 and 24 for the figures and sign 5.5% , wherever it occurs, the figure and sign 6% , shall be substituted ;
(iv) against sub-entry (b) of entry at serial number 25, for the figures and sign 5.5% , the figure and sign 6% , shall be substituted ;
(v) against entries at serial numbers 26, 28, 29, 29A, 30, 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, 79A, 80, 81, 82, 82A, 82B, 83, 83A, 84, 85, 85A, 87, 88, 89, 90, 91, 92, 93, 94, 96, 97, 98, 99 and 100, for the figures and sign 5.5% , wherever it occurs, the figure and sign 6% , shall be substituted ;
(vi) against sub-entry (b) of entry at serial number 101, for the figures and sign 5.5% , the figure and sign 6% , shall be substituted;
(vii) against entries at serial numbers 103, 104, 105, 107, 108, 108A, 110, 111, 112, 113, 114, 115 and 116, for the figures and sign 5.5% , wherever it occurs, the figure and sign 6% , shall be substituted.

1. In Schedule D , in entry 10,

(a) in sub-entry (a), against clauses (i) and (ii), in column (3), for the figures, signs and words 26% + Four rupees fifty paise per litre, the figures, signs and words 26% + Six rupees per litre , shall be substituted; (b) in sub-entry
(b), in column (3), for the figures, signs and words, 25%+ Four rupees fifty paise per litre the figures, signs and words 25% + Six rupees per litre , shall be substituted.
III. In Schedule E,
(a) in the heading, for the figures and sign, 12.5% , the figures and sign 13.5% , shall be substituted;
(b) in entry 1, in column (3), for the figures and sign 12.5% , the figures and sign 13.5% , shall be substituted.
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