Maharashtra Amends VAT Rules

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Nov. 14 – The government of Maharashtra has decided to make amendments to the rules and regulations in the Value Added Tax Rules (2005), to dispense with the condition of the previous publication thereof under the proviso to sub-section (4) of section 83 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005).

Therefore, in exercise of the powers presented by sub-sections (1), (2) and (3) read with the proviso to sub-section (4) of section 83 of the said Act, and of all other powers enabling it in this behalf, the Government of Maharashtra has made the following amendments.

1. These rules may be called the Maharashtra Value Added Tax (Fifth Amendment) Rules (2011)

2. In rule 54 of the Maharashtra Value Added Tax Rules (2005), for clause (i), the following text shall be substituted and shall be deemed to have been substituted with effect from May 1, 2011. Namely, the purchase of liquor covered under entries 1, 2 and 3 of Schedule ‘D’ appended to the Act except when the said goods are:

  • Sold in the course of inter-state trade or commerce or in the course of export out of the territory of India or are sent, not by reason of sale, outside the state to any place within India by the claimant dealer to his own place of business, or the place of business of an agent or where the claimant dealer is a commission agent, to the place of business of his principal; and
  • Sold from customs bond to outbound ships and aircraft.

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