Indirect Tax


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

  • If the claimant dealer has purchased goods covered under entries 13 & 14 of schedule D appended to the Act, then he shall be entitled to claim set off in respect of the said goods only to the extent of aggregate of-
  1. The taxes paid or payable under CST, 1956 on the inter-state resale of the corresponding goods,
  2. The taxes paid on the purchases of said goods if are resold locally under the act.
  • The set off as determined under sub-rule (1) above in respect of the said goods shall be claimed only in the month in which corresponding sales of such goods is effected by the claimant dealer:

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.

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