Chapter IX AMENDMENTS TO THE MAHARASHTRA VALUE ADDED TAX ACT, 2002

In the long title of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as “the Value Added Tax Act”), the words “or purchase” shall be deleted.

In the preamble of the Value Added Tax Act, the words “or purchase” shall be deleted.

In section 2 of the Value Added Tax Act,—

1. (1) clauses (1),
2. (2) and (3-a) shall be deleted;
3. (2) after clause (3-a) so deleted, the following clause shall be inserted, namely:— “(3-b) “appointed date for the Maharashtra Goods and Services Tax Act” means the date on which the Maharashtra Goods and Services Tax Act, 2017 comes into force;”;
4. (3) in clause (4), in the Explanation, clause
   • (i) shall be deleted;
5. (4) clause
6. (7) shall be deleted;
7. (5) in clause (8), Exception I, II and III shall be deleted;
8. (6) clause
9. (9) shall be deleted;
10. (7) for clause (12), the following clause shall be substituted, namely:— “(12) “goods” means petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas, aviation turbine fuel and alcoholic liquor for human consumption;”;
11. (8) after clause
12. (14) the following clause shall be inserted, namely:— “(14A) “Maharashtra Goods and Services Tax Act” means the Maharashtra Goods and Services Tax Act, 2017;”;
13. (9) clause (17A) shall be deleted;
14. (10) in clause (20), Explanation IA shall be deleted;
15. (11) in clause (24), in the Explanation, in clause (b), in sub-clause (vi), for the words and brackets “of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), the words “of alcoholic liquor for human consumption” shall be substituted;
16. (12) in clause (25), Explanation IA shall be deleted;
17. (13) clause
18. (27) shall be deleted;
19. (14) in clause (29), the words “or purchase tax leviable or as the case may be,” shall be deleted;
20. (15) in clause (32), Explanation I shall be deleted;
21. (16) in clause (33), Explanation I shall be deleted.

In section 3 of the Value Added Tax Act,––

1. (1) sub-section
2. (1) shall be deleted;
3. (2) in sub-section (2),—
   • (a) for the words “to whom sub-section
4. (1) does not apply and whose turnover either of all sales or, as the case may be, purchases made” the words “whose turnover of all sales of goods” shall be substituted;
   • (b) in the proviso, the words “ and purchases” and the words “or turnover of purchases” shall be deleted;
5. (3) in sub-section (3), the words “or turnover of purchases” shall be deleted;
6. (4) sub-section (5A) shall be deleted;
7. (5) in sub-section (8), the words “or purchases” shall be deleted.

In section 6 of the Value Added Tax Act,––

1. (1) for sub-section (1), the following sub-section shall be substituted, namely:— “(1)There shall be levied a sales tax on the turnover of sales of goods, specified in column
2. (2) in SCHEDULE B at the rates set out against each of them in column
3. (3) of the said Schedule.”;
4. (2) in sub-section
5. (2) , for the word and letter “ Schedule D”, the word “ SCHEDULE B” shall be substituted;

Sections 6A, 6B and 7 of the Value Added Tax Act shall be deleted.

In section 8 of the Value Added Tax Act,—

1. (1) in sub-section (2), the words “and lubricants” shall be deleted;
2. (2) sub-sections (3C) and (3D) shall be deleted.

In section 16 of the Value Added Tax Act,—

1. (1) in sub-section (6), in clause (b), the words “or the turnover of purchases” shall be deleted;
2. (2) after sub-section (6), the following sub-section shall be inserted, namely :— “(6A)The registration of a dealer, who has not effected sale, during the year 2016-17, of any goods, specified in column
3. (2) in SCHEDULE A or, as the case may be SCHEDULE B, as it exists on the appointed date for the Maharashtra Goods and Services Tax Act, shall be deemed to be cancelled with effect from the said appointed date: Provided that, any such dealer, whose registration is deemed to be cancelled, may apply in the prescribed manner for the revocation of the cancellation of his registration, if he intends to carry on the business in these goods.”.

Section 17 of the Value Added Tax Act shall be deleted.

After section 26A of the Value Added Tax Act, the following section shall be inserted, namely:— “26B.The State Government may enact a scheme by a notification in theOfficial Gazette providing for,—

1. (i) the speedy disposal of proceedings of assessments under section 23, rectifications under section 24, review under section 25, appeals under section 26, refund proceedings and recovery proceedings;
2. (ii) criterion for selection of cases for assessment; and
3. (iii) criterion for selection of cases for withdrawal of pending proceedings referred in clause (i).”.

In section 30 of the Value Added Tax Act, in sub-section (2), after the second proviso, the following proviso shall be added, namely :— “Provided also that, in case a dealer, whose registration is deemed to be cancelled under sub-section (6A) of section 16 , files an annual revised return, as provided under clause

1. (b) or, as the case may be, clause (c), of sub-section

1. (4) of section 20, for any period starting from the 1st April 2017, then the interest shall be payable on the excess amount of tax, payable as per such annual revised return from the prescribed dates by the prescribed class of dealers.”.

Section 31A of the Value Added Tax Act shall be deleted.

In section 41 of the Value Added Tax Act, in sub-section (4),—

1. (1) in clause (a), the words “and petroleum products” shall be deleted;
2. (2) in clause (b), in theExplanation, the words “and petroleum products” shall be deleted;
3. (3) clause
   • (c) shall be deleted.

In section 42 of the Value Added Tax Act,—

1. (1) sub-section
2. (1) shall be deleted;
3. (2) in sub-section (2), the portion beginning with the words “who are running any eating house” and ending with the words “or vendors” shall be deleted;
4. (3) after sub-section (2), the following sub-section shall be added and deemed to have been added with effect from the 1st April 2010, namely:— “(3B)The registered dealers, who had undertaken the construction of flats, dwellings or buildings or premises and transferred them in pursuance of an agreement along with the land or interest underlying the land and where,—
   • (a) such agreement is registered on or before the 31st May 2017; and
   • (b) the works contract activity in respect of aforesaid agreement is continued on or after the date notified for the purpose of the Maharashtra Goods and Services Tax Act or, as the case may be, payment is received, then notwithstanding anything contained in sub-section (3A) or, as the case may be, in the Notification, Finance Department, No. VAT/2015/CR-65/Taxation.-1 dated the 9th July 2010, but subject to the conditions stated in column
5. (3) at Serial Number
6. (3) to
7. (5) and
8. (7) of the aforesaid notification, the said dealer shall,—
   • (i) determine the composition amount in lieu of tax payable on the transfer of the goods (whether as goods or in some other form), in execution of the works contract under the Act, at one per cent. of the payment received in respect of said flats, dwellings or buildings or premises till the date immediately preceding the date on which the Maharashtra Goods and Services Tax Act comes into force, and deduct the amount so determined from the composition amount paid as per the aforesaid notification, and
   • (ii) take the credit into the electronic credit ledger prescribed under the Maharashtra Goods and Services Tax Act of the balance unutilized amount remained on the date on which the Maharashtra Goods and Services Tax Act comes into force.” ;
9. (4) sub-sections (3), (3A) and
10. (4) shall be deleted.

In section 45 of the Value Added Tax Act,—

1. (1) in sub-section (2), the words “or purchased” shall be deleted;
2. (2) in sub-section (3),—
   • (a) the words “or purchases”, at both the places where they occur, shall be deleted ;
   • (b) in the proviso, the words “ or purchase ” shall be deleted.

In section 47 of the Value Added Tax Act, after sub-section (2A), the following sub-section shall be inserted, namely:— “(2B) Notwithstanding anything contained in this section, if the order of the Court, Tribunal or the Central Government is passed on or after the appointed date of the Maharashtra Goods and Services Tax Act, then the provisions of the said Act, in this regard, shall be applicable.”.

In section 48 of the Value Added Tax Act,—

1. (1) in sub-section (1), in clause (a),—
   • (a) sub-clauses (i),
     • (iii) and
     • (iv) shall be deleted;
   • (b) in sub-clause (ii), the words “or purchase” shall be deleted;
2. (2) sub-section
3. (3) shall be deleted.

Section 49 of the Value Added Tax Act shall be deleted.

In section 74 of the Value Added Tax Act, in sub-section (3), clause

1. (c) shall be deleted.

For section 84 of the Value Added Tax Act, the following section shall be substituted, namely :— “84 .(1) The Commissioner may, by notification in theOfficial Gazette, require any class of registered dealers, as may be specified in the notification, to declare the details, to the prescribed authority, regarding capital assets and the stock of goods held by them on the day immediately preceding the appointed date for the Maharashtra Goods and Services Tax Act.

1. (2) The Commissioner may, by notification in theOfficial Gazette, require any class of registered dealers, migrating to the Maharashtra Goods and Services Tax Act to furnish any other information in the prescribed manner.”.

Section 87 of the Value Added Tax Act shall be deleted.

In Schedule A appended to the Value Added Tax Act, for the entries 1 to 63, the following entries shall be substituted, namely :— “1Toddy and Arak-Nil 2Goods supplied from bond to foreign going ships and aircrafts.Nil.”.

Schedules B, C, and E appended to the Value Added Tax Act shall be deleted.

Schedule D appended to the Value Added Tax Act shall be renamed as Schedule B thereof and in Schedule B as so renamed,—

1. (a) entry 4 shall be deleted ;
2. (b) in entry 6, in column (2), for the figures and words “ entry 8 of SCHEDULE C, entry 11 and entry 11A ” the figures and words “ entry 11, 11A and entry 13 ” shall be substituted. ” ;
3. (c) for entries 12, 13 and 14 the following entries shall be substituted, namely :—

aircraft. Explanation.—for the purposes of this entry, “ Turbo-prop Aircraft ” means an aircraft deriving thrust mainly from propeller, wich may be driven by either turbine engine or piston engine.