Maharashtra Amends VAT Rates of Natural Gas and Undenatured Ethyl Alcohol

Notification No. VAT-1517/CR-136(A)/Taxation-1. Dated 24th August, 2017

In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra, hereby effect from the 24th August 2017, amends the SCHEDULE 'B' appended to the said ACT, as follows namely :-

In the Maharashtra Value Added Tax Act, 2002, in Schedule 'B'

(1) in entry 15, in column (2) for the words "Natural Gas" the words and figures "Natural Gas, other than the Natural Gas, specified in entry 16" shall be substituted;

(2) after entry 15, the following entry shall be added, namely :-

"16.	Natural gas, sold to registered dealer, subject to the following conditions :	3%
	(i) A dealer, who uses the natural gas for use in manufacture of goods, as defined under the act or any other goods, whatsoever, or a dealer, who uses it as fuel. (ii) The purchasing dealer, under this entry, should be certified by the Commissioner in the Proforma 'A'. (iii) The purchasing dealer shall, by the end of the April, furnish to the Commissioner, a statement of account of purchases effected in the immediately preceding financial year, in the Proforma 'B'. Explanation:- For the purposes of this entry, conversion of "natural gas" from one form to another shall not be deemed to be "manufacture".

Proforma-A

This is to certify that M/s............................ holder of TIN............................ w.e.f. ............................... is a manufacturer of goods, as defined under the Act or any other goods, whatsoever.

This certificate is being issued on his application dated ........................, in which he has given an undertaking that the natural gas purchased by him shall not be resold by him.

(Commissioner of Sales Tax),

Maharashtra State, Mumbai.

Proforma-B

Natural Gas Purchase Statement

Sr. No.	Name of the seller	TIN	Invoice No & Date	Purchase amount	Whether used in manufacturing (Yes/No)
				Net	Tax

This is to declare that, the natural gas purchased by me/us as per bills, referred above, has been used in the manufacture of goods within the state. I hereby declare that, the natural gas has not been resold by me and has also not been used for conversion to another form of natural gas.

Date :	(Signature of the authorised person)
	(Name of the person signing the declaration)
	(Status of person signing the declaration in relation to the dealer)

[Notification No. VAT-1517/CR-136(B)/Taxation-1. Dated 24th August, 2017]

In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005), the Government of Maharashtra hereby with effect from the 24th August, 2017 amends the SCHEDULE ' B' appended to the said Act, as follows, namely :-

In the Maharashtra Value Added Tax Act, 2002,-

In SCHEDULE ' B ', after the entry 3B, the following entry shall be inserted, namely :-

"4.

Undenatured ethyl alcohol of any alcoholic strength (including neutral and extra neutral alcohol) when removed for use in production of alcoholic liquors for human consumption.

20 %”

By order and in the name of the Governor of Maharashtra,