Maharashtra Tax Laws (Levy, Amendment and Validation) Act, 2015

1. (1) This Act may be called the Maharashtra Tax Laws (Levy,Amendment and Validation) Act, 2015.
2. (2) Save as otherwise provided in this Act,—
   • (a) sections 2 to 5, sub-section
3. (1) of section 6 and sections 7 to 11 shall come into force with effect from the 1st April 2015;
   • (b) sub-section
4. (2) of section 6 shall come into force with effect from the 1st May 2015.

AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

In section 12B of the Maharashtra Purchase Tax on Sugarcane Act, 1962, in clause(e), for the word and figures “year2013-14” the words and figures “years 2013-14 and 2014-15” shall be substituted.

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

AMENDMENTS TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

InSCHEDULE Iappended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, in entry 1, for clause (b), the following clause shall be substituted, namely:— “(b)

1. (i) in case of a male, exceed Rs. 7,500. .175 per month. but do not exceed Rs. 10,000;
2. (ii) in case of a female, do not exceed. .Nil.”. Rs. 10,000;

In section 2 of the Maharashtra Value Added Tax Act, 2002 (hereinafter, in this Chapter, referred to as “the ValueAdded Tax Act”),—

1. (1) in clause(20), afterExplanation I, the followingExplanation shall be inserted, namely:— “Explanation—IA.—Purchase price shall not include the amount of service tax levied or leviable under the Finance Act, 1994 and collected separately by the seller.”;
2. (2) in clause (25), afterExplanationI, the followingExplanation shall be inserted, namely:— “Explanation—IA.—Sale price shall not include the amount of service tax levied or leviable under the Finance Act, 1994 and collected separately from the purchaser.”.

In section 20 of the Value Added Tax Act,—

1. (1) in sub-section(4), in the proviso, for the words “the aforesaid clauses” the words, brackets and letters “clause(a) or, as the case may be, clause (b),” shall be substituted;
2. (2) in sub-section(6), for the words “two thousand” the words “one thousand” shall be substituted.

In section 30 of the Value Added Tax Act, in sub-section (2), after the proviso, the following proviso shall be added, namely:— “ Provided further that, in case a dealer files an annual revised return, as provided under clause

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

1. (4) of section 20, then the interest shall be payable on the excess amount of tax, as per such annual revised return, from the dates mentioned in column
2. (2) of the Table, till the date of payment of such excess amount of tax. TABLE

Registration status in the year for which annual revised return is filed Interest to be computed from

1. (1) (2)
   • (a) Dealer, holding certificate of registration for whole year. 1st October of the year, to which the annual revised return relates.
   • (b) Certificate of registration granted, effective from any date up to the 30th September of the year to which revised return relates. 1st October of the year, to which the annual revised return relates.
   • (c) Certificate of registration cancelled, effective on any date after the 30th September of the year to which revised return relates. 1st October of the year, to which the annual revised return relates.
   • (d) Certificate of registration granted, effective from any date after the 30th September of the year to which revised return relates. effective date of registration.
   • (e) Certificate of registration cancelled, effective on any date prior to the 30th September of the year to which revised return relates. effective date of cancellation of registration.”.

In section 44 of the Value Added Tax Act, after sub-section(4), the following sub-section shall be inserted, namely:— “(4A)For the purposes of this Act, in case of amalgamation, merger or, as the case may be, demerger, the transfer of business shall be deemed to have taken effect either from,

1. (i) the date of the order of the High Court, the Tribunal or the Central Government, or
2. (ii) the date on which the Registrar of Companies notifies the amalgamation, merger or as the case may be, demerger, as opted by the company.”.

In section 47 of the Value Added Tax Act,—

1. (1) in sub-section(1),—
   • (a) for the word “Court” the words “Court, Tribunal ” shall be substituted;
   • (b) for the words “ending on the date of the order,” the words “ending on the date, as opted by the company, to be the date of the order or the date on which the Registrar of Companies notifies the amalgamation,” shall be substituted;
2. (2) in sub-section (2), for the words “the date of the said order” in both the places where they occur, the words“such date, as opted by the company under sub-section (4A) of section 44” shall be substituted;
3. (3) in sub-section(2A),—
   • (a) in clause (a),—
     • (i) for the word, “Court” the words “Court, Tribunal ” shall be substituted;
     • (ii) for the words “order to the date of the order” the words “order to the date, as opted by the company, to be the date of the order or the date on which the Registrar of Companies notifies the demerger” shall be substituted;
   • (b) in clause (b), for the words “ the date of the said order” wherever they occur, the words “such date, as opted by the company under sub-section (4A) of section 44” shall be substituted.

In Schedule C appended to the Value Added Tax Act,—

1. (1) in entry 4, the followingExplanation shall be added andshall be deemed to have been added with effect from the 1st April 2005, namely:— “Explanation.—For the purposes of this entry, as it stood from time to time, the “sewing thread” shall include embroidery thread.”;
2. (2) in entry 91, the followingExplanation shall be added and shall be deemed to have been added with effect from the 1st April 2005, namely :— “Explanation.—For the purposes of this entry, as it stood from time to time, “spices” shall include spices in all forms, varieties and mixtures of any of the spices.”.

In section 2 of the Maharashtra Entertainments Duty Act (hereinafter, in this Chapter, referred to as “the Entertainments Duty Act”),—

1. (1) clause(d-1) shall be deleted ;
2. (2) after clause (f-a1), the following clauses shall be inserted, namely :— “(f-a2) “local authority” means,—
   • (i) a “Municipality” as defined in clause
   • (e) of article 243P of the Constitution ;
     • (ii) a “Zilla Parishads” as constituted under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ;
     • (iii) “Cantonment Board”, as defined in section 3 of the Cantonments Act, 2006 ; (f-a3) “Chief Officer” means a person appointed or deemed to be appointed as Chief Officer under the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965; (f-a4) “Chief Executive Officer” of the Zilla Parishads means the Chief Executive Officer of a Zilla Parishad appointed under section 94 of Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961 ; (f-a5) “Chief Executive Officer” of the Cantonment Board means the person appointed as the Chief Executive Officer of a cantonment under the Cantonments Act, 2006; (f-a6) “Municipal Commissioner” means the Municipal Commissioner for the Municipal Corporation appointed under the Mumbai Municipal Corporation Act or as the case may be, under the Maharashtra Municipal Corporations Act ;”.

In theSCHEDULE appended to the Maharashtra Tax on theEntry of Goods into Local Areas Act, 2002, after entry 16, the following entry shall be added, namely:— “17. Goods covered by clauses(iv) and

1. (v) of entry. .5%.”. 55 of Schedule C, appended to the Maharashtra Value Added Tax Act, 2002.

In section 23 of the Value Added Tax Act,—

1. (1) in sub-section (5),—
   • (a) in clause(a), for the words “During the course of any proceedings under this Act, if the prescribed authority is satisfied” the words “Where the prescribed authority has reason to believe” shall be substituted;
   • (b) in clause(d), after the proviso, the following proviso shall be added, namely:— “ Provided further that, in case a notice is issuedunder this sub-section on or after the 1st April 2015, no order of assessment under this sub-section shall be made after the expiry of six years from the end of the year, containing the transaction or, as the case may be, claim.”;
2. (2) in sub-section(11), for the brackets, figures and word “(3) or (4)” in both the places where they occur, the brackets, figures and words “(3),(4) or, as the case may be, (5)” shall be substituted;
3. (3) in sub-section(12), for the brackets, figures and word “(3) or(4)” the brackets, figures and words “(3),(4) or, as the case may be, (5)” shall be substituted.

Section 3AA of the Entertainments Duty Act shall be deleted.

In section 3A of the Entertainments Duty Act,––

1. (1) for the words “State Government” the words “local authority” shall be substituted;
2. (2) the words, figure and letters “and a surcharge provided by section 3AA” shall be deleted.

In section 4 of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 2 of the Maharashtra Municipal Corporations Act (hereinafter, in this Chapter, referred to as “the Municipal Corporations Act”), clauses (6A), (31A), (42), (70A), (70B) and (70C) shall be deleted.

In section 32 of the Municipal Corporations Act,-

1. (1) in sub-section (4), the words “octroi or” shall be deleted;
2. (2) in sub-section (5), the word “octroi” shall be deleted.

In section 99 of the Municipal Corporations Act, the words, brackets and letters “excluding local body tax under clause

1. (aaa) thereof” shall be deleted.

Sections 99A, 99B, 99C and 99D of the Municipal Corporations Act shall be deleted.

In section 127 of the Municipal Corporations Act, in sub-section (2), clauses (a),

1. (aa) and
2. (aaa) shall be deleted.

In section 128 of the Municipal Corporations Act, in clause (5), the words “octroi and ” shall be deleted.

Section 146 alongwith the heading “Exemptions from Octroi” of the Municipal Corporations Act shall be deleted.

In section 149 of the Municipal Corporations Act, sub-section

1. (6) shall be deleted.

Chapter XIA and sections 152A to 152O of the Municipal Corporations Act shall be deleted.

Chapter XIB and sections 152P, 152Q, 152R, 152S and 152T of the Municipal Corporations Act shall be deleted.

Sections 398 and 398-1A of the Municipal Corporations Act shall be deleted.

In section 466 of the Municipal Corporations Act, in sub-section (1), in para (A),—

1. (1) in clause (a), the words “octroi and ” shall be deleted;
2. (2) in clause (b), the words “octroi and ” shall be deleted;
3. (3) clause
   • (c) shall be deleted;
4. (4) clause
   • (e) shall be deleted;
5. (5) clause
   • (g) shall be deleted.

Schedules A, B and C of the Municipal Corporations Act shall be deleted.

In Schedule D of the Municipal Corporations Act, in Chapter VIII, rules 26, 28 and 29 shall be deleted.

For section 28 of the Value Added Tax Act, the following section shall be substituted, namely:— “28.Where any Court or Tribunal or any Appellate authority or any other authority passes an order in appeal or review which has the effect that,—

1. (i) any tax assessed under this Act or any other Act should have been assessed under the provisions of an Act other than that under which it was assessed, or
2. (ii) any claim allowed or disallowed modifies the tax liability under this Act or any other Act, then in consequence of such order, such turnover or part thereof may be assessed or, as the case may be, tax liability may be determined, under this Act in accordance with the allowance or disallowance of such claim and may be subjected to tax at any time within five years from the date of such order: Provided that, where any assessment has already been made, the assessment shall be modified after giving the dealer a reasonable opportunity of being heard, notwithstanding that any provision regarding limitation applies to such assessment period.”.

In section 2 of the Maharashtra Motor Vehicles Tax Act, for clause (1A), the following clause shall be substituted, namely:— “(1A) “cost of vehicle” in relation to,—

1. (a) a vehicle manufactured in India means, cost as per the final cost mentioned in the purchase invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle which shall include the basic manufacturing cost, Central Goods and Services Tax levied under the Central Goods and Services Tax Act, 2017, Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, Cess under the Goods and Services Tax (Compensation to States) Act, 2017 and Goods and Services Tax under the Maharashtra Goods and Services Tax Act, 2017 and if the vehicle has been sold in the State of Maharashtra from any other State or Union Territory shall include the Goods and Services Tax paid in such State or Union Territory, and
2. (b) a vehicle imported into India irrespective of its place of manufacture means cost as per the landed value of the vehicle consisting of the assessable value under the Customs Act, 1962 and the customs duty paid thereupon, including additional duty paid if any, as endorsed in the Bill of Entry by the Customs Department, and Integrated Goods and Services Tax under the Integrated Goods and Services Tax Act, 2017, and Cess under the Goods and Services Tax (Compensation to States) Act, 2017, if any. Explanation.–(1) The discount given by the manufacturer or the dealer, if any, shall be added in the final cost as mentioned in the purchase invoice.

1. (2) The vehicles sold prior to the date of commencement of the Central Goods and Services Tax Act, 2017, the Integrated Goods and Services Tax Act, 2017, the Goods and Services Tax (Compensation to States) Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 and produced for registration after such date shall be taxed as per the provisions which were in force prior to the Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017;”.

In section 3 of the Entertainments Duty Act,—

1. (1) except sub-sections (6),
2. (7) and (8), for the words “State Government”, wherever they occur, the words “local authority” shall be substituted ;
3. (2) in sub-section (3), in clause (j), for the word “Commissioner” the words “local authority” shall be substituted ;
4. (3) in sub-section (4), in clause (d), for the words “Collector of the District” the following shall be substituted, namely :–– “(i) Municipal Commissioner, in case of a Municipal Corporation, or
   • (ii) Chief Officer, in case of a Municipal Council, or
   • (iii) Chief Executive Officer, in case of a Zilla Parishad or a Cantonment Board, as the case may be,”;
5. (4) in sub-section (13), in clause (b), in sub-clause (i), for the word “Collector” the following shall be substituted, namely :–– “(i) Municipal Commissioner, in case of a Municipal Corporation,
   • (ii) Chief Officer, in case of a Municipal Council,
   • (iii) Chief Executive Officer, in case of a Zilla Parishad or a Cantonment Board, as the case may be,”.

In section 4B of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 3 of the Maharashtra Village Panchayats Act (hereinafter, in this Chapter, referred to as “the Village Panchayats Act”), in section 3, clauses (5), (11A) and (11B) shall be deleted.

Section 124 A of the Village Panchayats Act shall be deleted.

In section 4E of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

AMENDMENTS TO THE MAHARASHTRA MUNICIPAL COUNCILS, NAGAR PANCHAYATS AND INDUSTRIAL TOWNSHIPS ACT, 1965

In section 2 of Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965 (hereinafter, in this Chapter, referred to as “the Municipal Councils Act”), clause (3A) shall be deleted.

In section 87A of the Municipal Councils Act, in sub-section (3), in clause (xi),––

1. (1) in sub-clause (a), the word “cess” shall be deleted;
2. (2) in sub-clause (b), the word “cess” shall be deleted.

In section 105 of the Municipal Councils Act, in sub-section (1), clauses

1. (aa) and
2. (e) shall be deleted.

Chapter IXA and sections 148A to 148O of the Municipal Councils Act shall be deleted.

In section 5 of the Entertainments Duty Act, for the word “Collector” wherever it occurs, the words “local authority” shall be substituted.

In section 6 of the Entertainments Duty Act, in sub-sections

1. (1) and (2), for the word “Collector” the words “local authority” shall be substituted.

In section 8 of the Entertainments Duty Act, for the portion beginning with “The Commissioner” and ending with “the State Government” the words “Any officer duly authorized by the local authority” shall be substituted.

In section 9A of the Entertainments Duty Act, for the words “State Government”, wherever they occur, the words “local authority” shall be substituted.

In section 9B of the Entertainments Duty Act, for the word “Government” the words “local authority” shall be substituted.

In section 9C of the Entertainments Duty Act, for the word “Collector” the words “local authority” shall be substituted.

In section 9D of the Entertainments Duty Act, for the word “Collector” the words “local authority” shall be substituted.

In section 10 of the Entertainments Duty Act,—

1. (1) the existing section 10 shall be re-numbered as sub-section
2. (1) thereof; and in sub-section
3. (1) as so re-numbered, for the words “State Government” wherever they occur, the words “local authority” shall be substituted ;
4. (2) after sub-section
5. (1) as so re-numbered, the following sub-section shall be added, namely :–– “(2) For the purposes of sub-section
6. (1) , the powers of the local authority shall be exercised by
   • (i) the Municipal Commissioner, in case of a Municipal Corporation,
   • (ii) the Chief Officer, in case of a Municipal Council,
   • (iii) the Chief Executive Officer, in case of a Zilla Parishad,(iv) the Chief Executive Officer, in case of a Cantonment Board, in their respective jurisdiction.”.

In section 10A of the Entertainments Duty Act, for the word “Collector”, wherever it occurs, the following shall be substituted, namely :–– “(i) Municipal Commissioner, in case of a Municipal Corporation,

1. (ii) Chief Officer, in case of a Municipal Council,
2. (iii) Chief Executive Officer, in case of a Zilla Parishad,(iv) Chief Executive Officer, in case of a Cantonment Board”.

In section 12 of the Entertainments Duty Act, for the words “State Government”, at both the places where they occur, the words “State Government and local authority” shall be substituted.

Section 13 of the Entertainments Duty Act shall be deleted.

Schedule appended to the Entertainments Duty Act shall be deleted.

AMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS, TRADES, CALLINGS AND EMPLOYMENTS ACT, 1975

In Schedule I appended to the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the following entry shall be substituted, namely:— “20A. Persons, registered under the Maharashtra 2500 per Goods and Services Tax Act, 2017. annum.”.

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.

1. (1) Notwithstanding anything contained in any judgment, decree or order of any Court or Tribunal to the contrary, any amendments made in the Mumbai Municipal Corporation Act, the Maharashtra Entertainments Duty Act, the Maharashtra Municipal Corporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra Village Panchayats Act, the Maharashtra Municipal Councils, Nagar Panchayats and Industrial Townships Act, 1965, the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975 and the Maharashtra Value Added Tax Act, 2002 by this Act, those laws and all rules, regulations, orders, notifications, form, certificates and notices, appointments and delegation of powers issued under those laws which are in force immediately before the appointed day of the Maharashtra Goods and Services Tax Act, 2017 shall, subject to the other provisions of this Act, in so far as they apply, continue to have effect after the appointed day of the Maharashtra Goods and Services Tax Act, 2017 for the purposes of the levy, returns, assessment, re-assessment, appeal, determination, revision, rectification, reference, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of Entitlement, collection or deduction of tax at source, refund or set off of any tax, withholding of any refund, exemption from payment of tax, collection of statistics, the power to make rules, the imposition of any penalty, or of interest or forfeiture of sum where such levy, returns assessment, re-assessment, appeal, determination, revision, rectification, reference, limitation, payment and recovery, calculation of cumulative quantum of benefits, exemption from payment of tax and deferment of due date for payment of tax, cancellation of the certificate of entitlement, collection, deduction of tax at source, refund, set-off, withholding of any refund, exemption, collection of statistics, the power to make rules, limitation, production and inspection of accounts and documents and search of premises, transfer of proceedings, penalty, interest or forfeiture of any sum relates to any period ending before the appointed day of the Maharashtra Goods and Services Tax Act, 2017 or for any other purpose whatsoever connected with or incidental to any of the purposes aforesaid and whether or not the tax, penalty, interest, sum forfeited or tax deducted at source, if any, in relation to such proceedings is paid before or after the appointed day of the Maharashtra Goods and Services Tax Act, 2017.
2. (2) Without prejudice to the provisions contained in the foregoing sub-section, the provisions of section 7 of the Maharashtra General Clauses Act, shall apply in relation to the repeal of any of the provisions of the Acts referred to in sub-section (1).