Value Added Tax
Sales Tax Department
Government of Maharashtra, Mumbai
© Sales tax Department, Government of Maharashtra
No part of this publication may be reproduced or transmitted in any
form for commercial purposes without permission of the
Commissioner of Sales Tax, Maharashtra State.
The web version of this Guide can be downloaded from
www.vat.maharashtra.gov.in for self use only.
1st edition – July 2006
This Guide has been compiled by the Sales Tax Department,
Government of Maharashtra, for information and general guidance.
While every effort is made to ensure that the contents are accurate,
the examples and topics represent the general provisions only. This
Guide reflects the provisions of law at the date of release. This Guide
does not replace the law or affect the rights and obligations under
the law. The readers are advised to refer to Government Gazettes for
“Harmony, indeed, was the reign’s password. The polite arts and
pure sciences flourished. Technology, applied physics, industrial
chemistry and so forth were suffered to thrive ………
The climate seemed to be improving.
Taxation had become a thing of beauty.”
- Vladimir Nabokov, the Pale Fire.
As you may be aware, introduction of Value Added Tax (VAT) in
India is one of the most important fiscal reforms since independence.
It is a positive step towards achieving simplicity and transparency in
the sales tax system. VAT is a progressive sales taxation system
whereby emphasis is given to self-assessment and more trust is
placed on the dealers.
The compilation of this Guide is the maiden attempt by the Sales Tax
Department and it has been compiled to assist you in understanding
the provisions of the Maharashtra Value Added Tax Act, 2002 and
the rules, notifications issued thereunder. This Guide intends to
explain, in plain language, the provisions of t