Maharashtra VAT - Commercial Tax Rules & VAT Return Guide

The Value Added Tax was first implemented in Maharashtra in 2005. Since 1 July 2017, GST has replaced Maharashtra VAT for almost all goods; as of July 2026, Maharashtra VAT continues to apply only to items kept outside GST, chiefly petroleum products and liquor for human consumption. There were 5 different categories based on the type of goods sold under this pre-GST VAT regime, with each category attracting a different VAT rate. This list, retained below for historical reference, was provided on the official website of the tax department.

Maharashtra VAT Rates

Based on the type of goods being sold, they can be classified into 5 categories with each category attracting a certain VAT rate. Goods belonging to schedule A such as manual agricultural equipment and fire and electricity and other basic necessities such as salt are VAT exempt. Jewellery, both original and imitation, precious stones and precious metals fall in schedule B and attract a VAT of 1%, goods in Schedule C attract a VAT of anywhere between 2% to 5% and these goods include automated machinery used in agriculture, paper, drugs etc. Other goods such as foreign alcohol, wine, cigarettes, aerated drinks fall into schedule D and attract a VAT exceeding 20% and those goods that do not fall in any of the aforementioned schedules attract a VAT of 13%. The list of schedules and their commodities can be found on the official website of the commercial tax department of Maharashtra

Maharashtra VAT Registration