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Schedule D
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Email| SCHEDULE - 'D' | ||
| Schedule Entry No | : | D-1 |
| Commodity | : | Foreign liquor |
| Description | : | Foreign liquor as defined, from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953. |
| Rate of Tax | : | 20% |
| Period of operation | : | 01/04/2005 - 30/06/2009 |
| Schedule Entry No | : | D-1 |
| Commodity | : | Foreign liquor |
| Description | : | Foreign liquor as defined, from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953 excluding wine. |
| Rate of Tax | : | 25% |
| Notification Rate | : | 25% |
| Period of operation | : | 01/07/2009 - Till Date |
| References | : |
Mah.Act No.XVII of 2009 Dtd.27/06/2009 |
| Schedule Entry No | : | D-2 |
| Commodity | : | Country liquor |
| Description | : | Country Liquor as defined in the Maharashtra Country Liquor Rules, 1973. |
| Rate of Tax | : | 20% |
| Period of operation | : | 01/04/2005 - 30/06/2009 |
| Schedule Entry No | : | D-2 |
| Commodity | : | Country liquor |
| Description | : | Country Liquor as defined in the Maharashtra Country Liquor Rules, 1973 excluding wine. |
| Rate of Tax | : | 25% |
| Period of operation | : | 01/07/2009 - Till Date |
| References | : |
Mah.Act No.XVII of 2009 Dtd.27/06/2009 |
| Schedule Entry No | : | D-3 |
| Commodity | : | Liquor imported |
| Description | : | Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963. |
| Rate of Tax | : | 20% |
| Period of operation | : | 01/04/2005 - 30/06/2009 |
| Schedule Entry No | : | D-3 |
| Commodity | : | Liquor imported |
| Description | : | Liquor imported from any place outside the territory of India as defined, from time to time, in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963. |
| Rate of Tax | : | 25% |
| Period of operation | : | 01/07/2009 - Till Date |
| References | : |
Mah.Act No.XVII of 2009 Dtd.27/06/2009 |
| Schedule Entry No | : | D-3A |
| Commodity | : | Wine |
| Description | : | Wines, as defined, from to time, in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Mahrashtra Foreign Liquor (Import and Export) Rules,1963. |
| Rate of Tax | : | 20% |
| Notification Rate | : | 20% |
| Period of operation | : | 01/08/2009 - Till Date |
| References | : | No.VAT.-1509/CR-109/Taxation-1 Dtd.01.08.2009 |
| Schedule Entry No | : | D-4 |
| Commodity | : | Molasses |
| Description | : |
Molasses, rectified spirit, absolute alcohol and extra neutral alcohol |
| Rate of Tax | : | 20% |
| Period of operation | : | 01/04/2005 - Till Date |
| Note | : | 1)Substitued for 'Molasses and rectified spirit.' - Ref. Noti. No. VAT- 1507/CR-4/Taxation 1 dt 01/02/08 |
| Schedule Entry No | : | D-5(a)(i) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel Oil (a) When delivered, (i) to a retail trader for trading from a place of business situated within the Geographical limits of the Municipal Corporations of |
| Rate of Tax | : | 34%+ Rs. 1 per Liter |
| Period of operation | : | 01/04/2005 - 15/06/2006 |
| Schedule Entry No | : | D-5(a)(i) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel Oil (a) When delivered, (i) to a retail trader for trading from a place of business situated within the Geographical limits of the Municipal Corporations of |
| Rate of Tax | : | 33%+1rupee per liter |
| Notification Rate | : | 33%+1rupee per liter |
| Period of operation | : | 16/06/2006 - 30/11/2006 |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-5(a)(i) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel Oil (a) When delivered, (i) to a retail trader for trading from a place of business situated within the Geographical limits of the Municipal Corporations of |
| Rate of Tax | : | 28% |
| Notification Rate | : | 28% |
| Period of operation | : | 01/12/2006 - 06/06/2008 |
| References | : | Noti No. VAT-1506/CR-147/Taxation-1 dt. 29/11/2006 |
| Schedule Entry No | : | D-5(a)(i) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel Oil (a) When delivered, (i) to a retail trader for trading from a place of business situated within the Geographical limits of the Municipal Corporations of |
| Rate of Tax | : | 26% |
| Period of operation | : | 07/06/2008 - Till Date |
| References | : | Noti No. VAT-1508/CR-72/Taxation-1 dt. 06/06/2008 |
| Schedule Entry No | : | D-5(a)(ii) |
| Commodity | : | High Speed Diesel Oil to other person |
| Description | : |
High Speed Diesel Oil (a) When delivered, (ii) to a person other |
| Rate of Tax | : | *34%+ Rs.1per Liter |
| Notification Rate | : | 4% |
| Period of operation | : | 01/04/2005 - 15/06/2006 |
| Comments | : |
* As per notification no. 1505/CR-108/Taxation-1, for the figure "31", |
| Schedule Entry No | : | D-5(a)(ii) |
| Commodity | : | High Speed Diesel Oil to other person |
| Description | : |
High Speed Diesel Oil (a) When delivered, (ii) to a person other |
| Rate of Tax | : | *33%+ Rs.1per Liter |
| Period of operation | : | 16/06/2006 - 30/11/2006 |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Comments | : |
* As per notification no. 1505/CR-108/Taxation-1, for the figure "31", the figure "34" shall be substituted. |
| Schedule Entry No | : | D-5(a)(ii) |
| Commodity | : | High Speed Diesel Oil to other person |
| Description | : |
High Speed Diesel Oil (a) When delivered, (ii) to a person other than the retail trader having place of business situated within the geographical limits of Municipal Corporation |
| Rate of Tax | : | 28% |
| Notification Rate | : | 28% |
| Period of operation | : | 01/12/2006 - 06/06/2008 |
| References | : | Noti No. VAT-1506/CR-147/Taxation-1 dt. 29/11/2006 |
| Comments | : |
* As per notification no. 1505/CR-108/Taxation-1 , for the figure "31", |
| Schedule Entry No | : | D-5(a)(ii) |
| Commodity | : | High Speed Diesel Oil to other person |
| Description | : |
High Speed Diesel Oil (a) When delivered, (ii) to a person other |
| Rate of Tax | : | 26% |
| Period of operation | : | 07/06/2008 - Till Date |
| References | : | Noti No. VAT-1508/CR-72/Taxation-1 dt. 06/07/2006 |
| Comments | : |
* As per notification no. 1505/CR-108/Taxation-1 , for the figure "31", |
| Schedule Entry No | : | D-5(b) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel (b) In circumstances other |
| Rate of Tax | : | 31%+ Rs. 1 per liter |
| Period of operation | : | 01/04/2005 - 15/06/2006 |
| References | : | Rate has been increased to 34% + Rs. one per liter by GNFD No. VAT-1505/CR-108/Taxation-1 dt. 01/04/2005 |
| Schedule Entry No | : | D-5(b) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel (b) In circumstances other |
| Rate of Tax | : | 30%+ Rs. 1 per liter |
| Period of operation | : | 16/06/2006 - 30/11/2006 |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-5(b) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel (b) In circumstances other |
| Rate of Tax | : | 25% |
| Notification Rate | : | 25% |
| Period of operation | : | 01/12/2006 - 06/06/2008 |
| References | : | Noti No. VAT-1506/CR-147/Taxation-1 dt. 29/11/2006 |
| Schedule Entry No | : | D-5(b) |
| Commodity | : | High Speed Diesel Oil |
| Description | : |
High Speed Diesel (b) In circumstances other |
| Rate of Tax | : | 23% |
| Notification Rate | : | 4% |
| Period of operation | : | 07/06/2008 - Till Date |
| References | : | Noti No. VAT-1508/CR-72/Taxation-1 dt. 06/07/2008 |
| Schedule Entry No | : | D-6 |
| Commodity | : | Aviation Turbine Fuel (Duty paid) |
| Description | : | Aviation Turbine Fuel (Duty paid) ( other than that covered by entry 8 of Schedule C). |
| Rate of Tax | : | 25% |
| Period of operation | : | 01/04/2005 - 31/03/2008 |
| Schedule Entry No | : | D-6 |
| Commodity | : | Aviation Turbine Fuel (Duty paid) |
| Description | : | Aviation Turbine Fuel (Duty paid) ( other than that covered by entry 8 of Schedule C and entry 11 of this SCHEDULE). |
| Rate of Tax | : | 25% |
| Period of operation | : | 01/04/2008 - Till Date |
| References | : | Ref. Noti No. VAT-1508/CR-44/Taxation-1 dt. 29/03/2008 |
| Note | : | 1)Substituted w.e.f. 01/04/2008 - Ref. Noti No. VAT-1508/CR-44/Taxation-1 dt. 29/03/2008 |
| Schedule Entry No | : | D-7 |
| Commodity | : | Aviation Turbine Fuel (Bonded) . |
| Description | : | Aviation Turbine Fuel (Bonded) . |
| Rate of Tax | : | 30% |
| Period of operation | : | 01/04/2005 - Till Date |
| Schedule Entry No | : | D-8 |
| Commodity | : | Aviation Gasoline (Duty paid) |
| Description | : | Aviation Gasoline (Duty paid) |
| Rate of Tax | : | 10% |
| Period of operation | : | 01/04/2005 - Till Date |
| Schedule Entry No | : | D-9 |
| Commodity | : | Aviation Gasoline (Bonded) |
| Description | : | Aviation Gasoline (Bonded) |
| Rate of Tax | : | 24% |
| Period of operation | : | 01/04/2005 - Till Date |
| Schedule Entry No | : | D-10(i) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : |
Any Kind of Motor Spirit. (i) When delivered (a) to a retail trader for trading from a |
| Rate of Tax | : | 30% + Rs.1 per liter |
| Period of operation | : | 01/04/2005 - 15/06/2006 |
| Schedule Entry No | : | D-10(i) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : |
Any Kind of Motor Spirit. (a) When delivered (i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi |
| Rate of Tax | : | 28% + Rs.1 per liter |
| Period of operation | : | 16/06/2006 - 06/06/2008 |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-10(i) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : |
Any Kind of Motor Spirit. (a) When delivered (i) to a retail trader for trading from a place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi |
| Rate of Tax | : | 26% + Rs.1 per liter |
| Period of operation | : | 07/06/2008 - Till Date |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-10(ii) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : | Any other kind of Motor Spirit. (b) when delivered in circumstances other than those mentioned in clause (a) above. |
| Rate of Tax | : | 29% + Rs.1 per liter |
| Period of operation | : | 01/04/2005 - 15/06/2006 |
| Schedule Entry No | : | D-10(ii) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : | Any other kind of Motor Spirit. (b) when delivered in circumstances other than those mentioned in clause (a) above. |
| Rate of Tax | : | 27% + Rs.1 per liter |
| Period of operation | : | 16/06/2005 - 06/06/2008 |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-10(ii) |
| Commodity | : | Any other kind of Motor Spirit |
| Description | : | Any other kind of Motor Spirit. (b) when delivered in circumstances other than those mentioned in clause (a) above. |
| Rate of Tax | : | 25% + Rs.1 per liter |
| Notification Rate | : | 4% |
| Period of operation | : | 07/06/2008 - Till Date |
| References | : |
Noti.No.VAT-1506/CR-91/Taxation - 01 dated 15/06/2006 |
| Schedule Entry No | : | D-11 |
| Commodity | : | Aviation Turbine Fuel( Duty paid) |
| Description | : | Aviation Turbine Fuel( Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1st April 2008 and ending on 31st March 2010 . |
| Rate of Tax | : | 4% |
| Period of operation | : | 01/04/2008 - 31/03/2010 |
| References | : | No. VAT- 1508/CR-44/Taxation –1. |
| Note | : | 1)Added w.e.f 01/04/2008 - Ref. Noti. No. VAT- 1508/CR-44/Taxation 1. |
| Schedule Entry No | : | D-11 |
| Commodity | : | Aviation Turbine Fuel( Duty paid) |
| Description | : | Aviation Turbine Fuel( Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation and Pune District during the period starting on 1st April 2008 and ending on "31st March 2011 or the date on which the goods and Services Tax Act comes into force, whichever is earlier." |
| Rate of Tax | : | 4% |
| Notification Rate | : | 4% |
| Period of operation | : | 01/04/2010 - Till Date |
| References | : |
Ref.Noti.No.VAT.1509/CR-156/Taxation-1. dtd.30.03.2010 |
| Schedule Entry No | : | D-12 |
| Commodity | : | Tobacco, Cigar, Cigarates |
| Description | : | Tobacco, manufactured tobacco and products thereof including cigar and cigarates but excluding those to which entry of SCHEDULE A and of SCHEDULE C applies. |
| Rate of Tax | : | 20% |
| Period of operation | : | 01/07/2009 - Till Date |
| References | : | Maharashtra Act No.XVII of 2009 Dtd.27/06/2009 |