With reference to Notification No VAT 1515/CR-169/Taxation -1 Section 9 of MVAT, the Government of Maharashtra hereby, with effect from 2nd January 2016, amends schedule ‘A’, after entry 12A the following entry inserted with NIL %. Drugs and medical equipments used in dialysis for the treatment of patients suffering from kidney disease as may be notified from time to time by State Government, in the official Gazette.
With reference to Notification No VAT 1515/ CR-158/ Taxation 1in the Maharashtra Value Added Tax Rules 2005, after rule 15A, the following rule shall be added namely :-
Section 52 B. Set off in respect of certain goods covered under schedule D of the Act:-
Notwithstanding anything contained in Rules 52, 53 and 54
Provided that nothing in this rule shall apply to the purchases of such goods which are sold in the course of export of goods out of the territory of India.