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SCHEDULE D
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LIST OF GOODS FOR WHICH THE RATE OF TAX IS UPTO 60%
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| Sr No. |
Name of the commodity |
Rate of Tax
|
Date of effect |
| 1 |
Foreign liquor as defined from time to time in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953
|
20% |
1.4.2005 to 30.6.2009 |
| 1 |
Foreign liquor as defined from time to time in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953
|
25% |
1.7.2009 to 31.7.2009 |
| 1 |
Foreign liquor as defined from time to time in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.
|
25% |
1.8.2009 to 30.4.2011 |
| 1 |
Foreign liquor as defined from time to time in rule 3(6) (1) of the Bombay Foreign Liquor Rules, 1953 excluding wine.
|
50% |
1.5.2011 to date |
| 2 |
Country liquor, as defined in Maharashtra Country Liquor Rules, 1973
|
20% |
1.4.2005 to 30.6.2009 |
| 2 |
Country liquor, as defined in Maharashtra Country Liquor Rules, 1973
|
25% |
1.7.2009 to 30.4.2011 |
| 2 |
Country liquor, as defined in Maharashtra Country Liquor Rules, 1973
|
50% |
1.5.2011 to date |
| 3 |
Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export), Rules 1963.
|
20% |
1.4.2005 to 30.6.2009 |
| 3 |
Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export), Rules 1963.
|
25% |
1.7.2009 to 31.7.2009 |
| 3 |
Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export), Rules 1963.
|
25% |
1.8.2009 to 30.4.2011 |
| 3 |
Liquor imported from any place outside the territory of India, as defined from time to time in rule 3(4) of Maharashtra Foreign Liquor (Import and Export), Rules 1963 excluding wine.
|
50% |
1.5.2011 to date |
| 3A |
Wines, as defined, from time to time, in rule 3(6)(1) of the Bombay Foreign Liquor Rules, 1953 and in rule 3(4) of the Maharashtra Foreign Liquor (Import and Export) Rules, 1963.
|
20% |
1.8.2009 to date |
| 4 |
Molasses, rectified spirit |
20% |
1.4.2005 to 31.1.2008 |
| 4 |
Molasses, rectified spirit, absolute alcohol and extra neutral alcohol.
|
20% |
1.2.2008 to date |
| 5 |
High Speed Diesel Oil
(a) When delivered,-
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|
|
| |
(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 Mumbai; and
|
34%+ One rupee per litre
|
1.4.2005 to 15.6.2006 |
| |
(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 Mumbai; and
|
33%+ One rupee per litre
|
16.6.2006 to 30.11.2006
|
| |
(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 Mumbai; and
|
28% |
1.12.2006 to 6.6.2008 |
| |
(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 Mumbai; and
|
26% |
7.6.2008 to date |
| |
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
33%+ One rupee per litre
|
16.6.2006 to 30.11.2008
|
| |
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
28% |
1.12.2006 to 6.6.2008 |
| |
(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
26% |
7.6.2008 to date |
| |
(b) in circumstances other than mentioned in clause (a) above |
31%+ One rupee per litre
|
1.4.2005 to 15.6.2006 |
| |
(b) in circumstances other than mentioned in clause (a) above |
30%+ One rupee per litre
|
16.6.2006 to 30.11.2006
|
| |
(b) in circumstances other than mentioned in clause (a) above |
25% |
1.12.2006 to 6.6.2008 |
| |
(b) in circumstances other than mentioned in clause (a) above |
23% |
7.6.2008 to date |
| 6 |
Aviation Turbine Fuel (Duty paid) (other than that covered by entry 8 of the schedule C)
|
25% |
1.4.2005 to date |
| 6 |
Aviation Turbine Fuel (Duty paid) (other than those covered by entry 8 of schedule C and entry 11 and entry 11A of this Schedule).
|
25% |
1.4.2008 to date |
| 7 |
Aviation Turbine Fuel (Bonded) |
30% |
1.4.2005 to date |
| 8 |
Aviation Gasoline (Duty paid) |
10% |
1.4.2005 to date |
| 9 |
Aviation Gasoline (Bonded) |
24% |
1.4.2005 to date |
| 10 |
Any other kind of Motor Spirit
(a) When delivered,-
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|
|
| |
(i) to a retail trader for trading from place the of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
30% + One rupee per litre
|
1.4.2005 to 15.6.2006 |
| |
(i) to a retail trader for trading from place the of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
28% + One rupee per litre
|
16.6.2006 to 6.6.2008 |
| |
(i) to a retail trader for trading from place the of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
26% + One rupee per litre
|
7.6.2008 to 21.04.2017 |
| |
(i) to a retail trader for trading from place the of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai; and
|
26% + Nine rupee per litre |
22.04.2017 to date |
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(ii) to a person other than the retail trader having place of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai.
|
28% + One rupee per litre
|
16.6.2006 to 6.6.2008 |
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(ii) to a person other than the retail trader having place of-- of business situated within the geographical limits of the Municipal Corporations of the Brihan Mumbai, Thane and Navi Mumbai.
|
26% + One rupee per litre
|
7.6.2008 to date |
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(b) In circumstances other than mentioned in clause (a) above. |
27% + One rupee per litre |
16.6.2006 to 6.6.2008 |
| |
(b) In circumstances other than mentioned in clause (a) above. |
25% + One rupee per litre |
7.6.2008 to 21.04.2017 |
| |
(b) In circumstances other than mentioned in clause (a) above. |
25% + Nine rupee per litre |
22.04.2017 to date |
| 11 |
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.
|
4% |
1.4.2008 to 31.3.2010 |
| 11 |
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 date on which Goods & Services Act comes into force, whichever is earlier.
|
4% |
1.4.2008 to 31.3.2011 or date on which Goods & Services Act comes into force, whichever is earlier.
|
| 11 |
Aviation Turbine Fuel (Duty paid) when sold within Maharashtra excluding the geographical limits of Brihan Mumbai Corporation, Pune Municipal Corporation and Raigad District other than that covered under entry 11A of this Schedule during the period starting on 1st April 2008 and ending on 31st March 2012
|
4% |
1.4.2011 to 31.3.2012 |
| 11A |
Aviation Turbine fuel (Duty paid) sold within the state of Maharashtra during the period stating on 1st April 2017 and ending on 31st Match 2027 for flights under Regional connectivity Scheme as communicated by Airport Authority of India, subject to the conditions notified from time to time by the State Government, in the Official Gazette. |
1% |
1.04.2017 to date |
| 12 |
Tobacco, manufactured tobacco and products thereof but excluding (a) beedi and unmanufatured tobacco whether sold under brand name or not (b) cigar and cigarettes to which entry 14 of this schedule applies.
|
20% |
w.e.f. 1.4.2013 to date |
| 13 |
Aerated and Carbonated on-alcoholic beverage whether or not containing sugar or other sweetening matter or flavour or any other additives.
|
20% |
1.5.2011 to date |
| 14 |
Ciagr and cigarettes |
25% |
1.4.2013 to date |