Amendment of section 2 of Mah. IX of 2005

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.