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No.Sr.DC(A&R)/Adm-3/Notification/2006
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Trade
Cir.- 7 T of 2007 |
Mumbai
Dt: 20.01.2007 |
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Extension of effect of tax rate on essential commodities & articles i.e.
Solapuri chaddar and Towel. |
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Ref: |
1)
Notification No. VAT/1506/CR-130/Taxation-1 dt. 30/9/2006
2)
Notification No. VAT/1506/CR-130-A/Taxation-1 dt. 30/9/2006 |
Gentlemen/Sir/Madam,
Essential commodities covered under some entries of schedule ‘A’ were tax free
upto 30th September 2006 and contra entries of these commodities were
to be taxable @ 4% from 1.10.2006 under schedule ‘C’. Similarly some entries in
schedule ‘C’ were to be taxable @ 12.5% from 1.10.2006, which were taxed @ 4%
upto 30.9.2006.
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By
virtue of amendment to the schedule by notification referred to (1) above, the
benefit of concessional rate is extended as under:
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following entries will be in A schedule and thus the commodities will be
tax free upto 31st March 2007
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(i) Entry 9-A of schedule ‘A’ |
a)
Paddy, rice, wheat and pulses in whole grain, split or broken form ; |
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b) the flour of wheat and rice including atta,
maida, rawa & suji, whether sold singly or in mixed form |
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c)
the flour of pulses including besan when sold singly and not mixed with
flour of other pulses or cereals |
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(ii) Entry 51 of schedule ‘A’ |
i) Papad (except when served for
consumption)
ii) Gur |
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iii)
Chillies, turmeric and tamarind whole, powdered or separated but excluding
chilly seed and tamarind seed when sold in separated from; |
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iv)
coriander seeds, fenugreek and Parsley (Suva) whole or powdered; |
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v)
coconut in shell and separated kernel of coconut, other than copra |
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vi) solapuri chaddars |
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vii) Towels |
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viii) wet dates |
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Commodities covered by the following entries will be taxable @ 4% w. e. f.
01/4/2007
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(i) Entry 20 of schedule ‘C’ |
i)
Paddy and rice, wheat and pulses in whole grain, split or broken form |
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(ii) Entry 37 of schedule ‘C’ |
i)
The flour of wheat and rice including atta, maida, rawa and suji, whether
sold singly or in mixed form |
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ii)
The flour of pulses including besan, whether sold singly or in mixed form |
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(iii) Entry 40 of schedule ‘C’ |
Gur,
jaggary and edible varieties of rub gur |
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(iv)Entry 91 (b) of schedule ‘C’ |
Chillies, turmeric , tamarind, coriander seeds, fenugreek and parsley (suva),
whether whole or powdered |
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(v) Entry 106 (b) of schedule ‘C’ |
Coconut in shell and separated kernel of coconut (excluding Kopra) |
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(vi) Entry C-109 of Schedule ‘C’ |
Papad
except when served for consumption |
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The following commodities will be taxable @
12.5% w. e. f. 01.04.2007
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Wet dates,
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Dry fruits including raisins and currants
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Tea in leaf or powder form including instant
tea
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Solapuri chaddar and Towels covered under
notification No. 1506/CR-118/Tax.-1 dt. 18th June 2005, at serial
No. 11 and 13 to the schedule were to be taxable @ 4% under schedule
entry C-81 (b) w.e.f. 01/10/2006.
By virtue of amendment to the schedule by
the notification referred at serial no. (2) above, effect of the 4% rate is
extended. These articles will be taxable @ 4% w.e.f. 01.4.2007.
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This circular cannot be made use of for legal
interpretation of provisions of laws as it is clarificatory in nature. If any
member of trade has any doubt, he may refer the matter to this office for
further clarification
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You are requested to bring to the notice the
contents of this circular to the members of your association.
Yours faithfully,
(B.C. Khatua)
Commissioner of Sales Tax,
Maharashtra State, Mumbai
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