The MADHYA PRADESH VAT ACT, 2002

madhya-pradesh · 2002

The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.

S. 1Flat plate solar collectors 2
S. 2Section 2 defines key terms used in the Madhya Pradesh VAT Act, 2002, including "Appellate Board," "Appellate Authority," "Assistant Commissioner," and "Business."
S. 3Section 3 covers the taxation of sales of precious and semi-precious stones, whether loose or in jewelry.
S. 4All kinds of bricks including brickbats, jhama, fly ash bricks, refractory bricks , asphaltic roofing and earthen tiles
S. 5Section 5 of the Madhya Pradesh VAT Act, 2002 specifies VAT rates for various types of yarn, sewing thread, and CFL bulbs.
S. 5BSection 5B exempts electric/battery-run two-wheelers from internal combustion engine tax.
S. 5C[All kinds of plywood, block board, particle board] Upto 15
S. 6Section 6 exempts various khadi, handloom, and Khadi-garment products from VAT.
S. 7Section 7 of the Madhya Pradesh VAT Act, 2002 specifies tax treatment for certain types of conductors starting from August 1, 2009.
S. 8Section 8 specifies conditions for kerosene oil sold via Public Distribution System and old motor cars as per government notification.
S. 9Section 9 of the Madhya Pradesh VAT Act, 2002 exempts rolled gold and imitation gold articles and jewelry from tax.
S. 10Solar power generating system
S. 11Section 11 allows certain registered dealers to opt for a fixed tax rate instead of regular tax, but they lose input tax credit eligibility.
S. 12MP Vat (Amendment) Ordinance, 2008 (No
S. 1336A
S. 14Section 14 exempts bicycles, tricycles, cycle rickshaws, and their parts and accessories from Madhya Pradesh VAT.
S. 15Fishnet and Fishnet fabrics 79 (1) (2) (3) [415A
S. 16Napa slabs (rough flooring stones), neemach stones, shahabad stones 16
S. 17Section 17 of the Madhya Pradesh VAT Act, 2002 regulates tax on buckets, ghamelas, taslas, and tagadis made from various materials.
S. 18Section 18 of the Madhya Pradesh VAT Act, 2002 exempts certain plastic, PVC, or rubber footwear sold at prices not exceeding Rupees 250 from VAT.
S. 194Bulk drugs
S. 20MP Vat (Amendment) Act, 2009 ( No
S. 21Notification No
S. 22Notification No
S. 23Section 23 mandates the Commissioner to assess or reassess a registered dealer based on evidence and documents provided, or assess the dealer if they fail to comply with tax return requirements.
S. 23ASection 23A establishes the Appellate Authority and Board for handling tax appeals in Madhya Pradesh.
S. 24MP Vat (Second Amendment) Act, 2010 (No
S. 25—
S. 26—
S. 27Section 27 lists items exempt from VAT, including stamps, postal items, rupee notes, and cheques.
S. 28Raw wool 19
S. 29Section 29 exempts carboxyamide-function compounds and imine function compounds from VAT.
S. 30Section 30 exempts specified goods like aviation fuel, coal, crude oil, and machinery from Madhya Pradesh VAT.
S. 31Section 31 imposes a 5% VAT rate on edible oils and oil cake, excluding cotton seed oil cake, effective from August 1, 2009.
S. 32—
S. 33Section 33 of the Madhya Pradesh VAT Act, 2002 exempts exercise, graph, drawing, and laboratory notebooks from tax, while imposing a 4% tax on certain specified fabrics.
S. 34Section 34 exempts certain fabrics not listed in Schedule I from declared goods VAT.
S. 35—
S. 36Section 36 exempts aerated, mineral, distilled, medicinal, ionic, battery, and de-mineralised water from tax.
S. 37—
S. 38—
S. 39Section 39 exempts various handmade goods from bamboo and leather from Madhya Pradesh VAT Act.
S. 40Section 40 of the Madhya Pradesh VAT Act, 2002 exempts hand pumps and certain herbal products from VAT.
S. 41Section 41 lists various goods subject to value-added tax under the Madhya Pradesh VAT Act, 2002.
S. 42—
S. 43Section 43 exempts colouring matter of vegetable or animal origin from tax under the Madhya Pradesh VAT Act, 2002.
S. 44Section 44 of the Madhya Pradesh VAT Act, 2002 specifies the tax rate for compounded rubber that is unvulcanised.
S. 45Section 45 of the Madhya Pradesh VAT Act, 2002 specifies tax rates for hosiery goods and kerosene-based appliances.
S. 46Section 46 exempts compounds of rare earth metals, yttrium, scandium, or their mixtures from tax under the Madhya Pradesh VAT Act.
S. 47Goods on which duty is or may be levied under the Madhya Pradesh Excise Act, 1915 (No
S. 484Fabrics on which additional excise duty is levied or leviable under the Central Excise Tariff Act, 1985 (No
S. 49Sugar on which additional excise duty is levied or leviable under the Central Excise and Tariff Act, 1985 (No
S. 50—
S. 51Section 51 of the Madhya Pradesh VAT Act, 2002 specifies the VAT rate for various Information Technology products and equipment up to July 31, 2009.
S. 52—
S. 53Sabai grass and it's rope
S. 54Khoa (Mawa) and cheese 5 (from 01- 08-2009) 20 4 *55
S. 55Section 55 lists various industrial inputs and packing materials exempt from VAT under the Madhya Pradesh VAT Act, 2002.
S. 56—
S. 57—
S. 58Section 58 mandates transit pass issuance for vehicles crossing the state, tracking goods, and penalties for non-compliance.
S. 59—
S. 60Section 61 mandates dealers to provide a declaration for goods transported by rail, with one copy retained by the office and one taken with the goods.
S. 61Section 61 exempts hinges, nails, rivets, and similar fasteners from tax under the Madhya Pradesh VAT Act, 2002.
S. 62Section 62 mandates agents and transporters in Madhya Pradesh to provide business info and maintain records, with penalties for non-compliance.
S. 63Power to call for information from banking companies and non-banking financial companies or insurance companies
S. 6420Pipes of all varieties including G
S. 65Section 65 of the Madhya Pradesh VAT Act, 2002 imposes a 20% tax on moulded plastic footwear, hawai chappals, and straps not listed in Schedule I.
S. 66Section 66 exempts esters of other inorganic acids and their derivatives from Madhya Pradesh VAT.
S. 67Section 67 exempts ethers, ether-alcohols, ether-phenols, peroxides, ketone peroxides, and their derivatives from tax.
S. 68—
S. 69Section 69 exempts ethylene diamine tetra acetic acid and its derivatives from tax under the Madhya Pradesh VAT Act, 2002.
S. 70Section 70 determines tax rates on goods and allows the Commissioner to review and amend these rates.
S. 71Section 71 exempts certain finishing agents and dye carriers used in textile, paper, leather industries from Madhya Pradesh VAT.
S. 72Section 72 exempts renewable energy devices and parts from tax under the Madhya Pradesh VAT Act, 2002.
S. 73Section 73 of the Madhya Pradesh VAT Act, 2002 regulates safety matches under the act's provisions.
S. 74Section 74 allows the State Government to issue orders to resolve any transition-related doubts or difficulties in implementing the Act.
S. 75Unbranded broomsticks12
S. 76Section 76 adjusts VAT rates for sewing and knitting machines and their parts from July 2009.
S. 77Section 77 exempts ships and water vessels, including non-mechanized boats, from Madhya Pradesh VAT.
S. 78Section 78 specifies the tax treatment for glass fibres and related articles under the Madhya Pradesh VAT Act, 2002.
S. 79—
S. 80Section 80 exempts spectacles, their parts, contact lenses, and lens cleaners from VAT in Madhya Pradesh.
S. 81Section 81 exempts specified spices from VAT in Madhya Pradesh.
S. 82—
S. 83Section 83 exempts glycosides and their derivatives from VAT in Madhya Pradesh.
S. 84Sugar other than those specified in Schedule I 4 43/4 3/484A
S. 85Section 85 exempts sales of products from Research and Training Institutes with an annual turnover below rupees twenty-five lacs from tax.
S. 86—
S. 87[ Tobacco and tobacco products other than those specified in schedule I - 1
S. 88—
S. 89Section 89 imposes tax on halogenated, sulphonated, nitrated, or nitrosated derivatives of phenols and phenol alcohols.
S. 90Section 90 exempts tractors, power tillers, threshers, harvesters, and their parts from tax.
S. 91—
S. 92Transmission towers 5 (from 01- 08-2009) 20 93 Umbrella (except garden umbrella) and parts thereof [Upto 31
S. 93—
S. 94Section 94 specifies goods including hydrides, nitrites, azides, cilidides, and borides for tax purposes.
S. 95—
S. 96—
S. 97—
S. 98Section 98 exempts writing instruments, geometry boxes, crayons, pencils, and sharpeners from tax.
S. 99—
S. 100Section 100 exempts certain embroidery and zari articles from tax under the Madhya Pradesh VAT Act, 2002.
S. 101Section 101 of the Madhya Pradesh VAT Act, 2002 exempts clay, lignite from value added tax.
S. 102—
S. 103Lime, Lime stone, clinker and dolomite
S. 104Section 104 specifies tax rates for linear alkyl benzene sulphonic acid and alfa olefin sulphonate effective from 01-08-2009.
S. 105Section 105 of the Madhya Pradesh VAT Act, 2002 exempts certain plastic materials and stainless steel sheets from VAT starting from August 1, 2009.
S. 106Section 106 of the Madhya Pradesh VAT Act, 2002 outlines provisions for Low Density Polyethylene (LDPE) and Linear Low Density Polyethylene (LLDPE).
S. 107—
S. 108Section 108 exempts processed or preserved vegetables, fruits, and related products from Madhya Pradesh VAT.
S. 109—
S. 110Section 110 of the Madhya Pradesh VAT Act, 2002 exempts various local goods from value-added tax.
S. 111—
S. 112—
S. 113—
S. 114—
S. 115—
S. 116—
S. 117—
S. 118—
S. 119—
S. 120—
S. 121—
S. 122—
S. 123—
S. 124—
S. 125—
S. 126Nucleic acids and their salts and other heterocyclic compounds
S. 127—
S. 128—
S. 129—
S. 130—
S. 131—
S. 132—
S. 133—
S. 134Section 134 exempts petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, and polysulphones from tax.
S. 135—
S. 136—
S. 137Section 137 of the Madhya Pradesh VAT Act, 2002, specifies tax treatment for phosphinates, phosphonates, phosphates, and polyphosphates.
S. 138Section 138 of the Madhya Pradesh VAT Act, 2002, specifies tax treatment for phosphoric esters and their salts, including lactophosphates and derivatives.
S. 139Section 139 exempts pickling preparations, fluxes, soldering materials, and welding electrodes from tax.
S. 140—
S. 141—
S. 142Section 142 exempts primary forms of polyacetals, polyethers, epoxide resins, polycarbonates, alkyd resins, polyallylesters, and other polyesters from tax.
S. 143—
S. 144Section 144 exempts polycarboxylic acids and related chemical derivatives from tax under the Madhya Pradesh VAT Act, 2002.
S. 145—
S. 146—
S. 147—
S. 148—
S. 149Section 149 exempts primary forms of vinyl acetate or other vinyl ester polymers from tax.
S. 150—
S. 151—
S. 152—
S. 153Section 153 exempts certain rubber and plastic preparations from VAT.
S. 154—
S. 155—
S. 156Section 156 exempts quaternary ammonium salts, hydroxides, lecithins, and phosphominolipids from tax under the Madhya Pradesh VAT Act, 2002.
S. 157Section 157 exempts radioactive elements, isotopes, and their compounds from tax under the Madhya Pradesh VAT Act, 2002.
S. 158—
S. 159—
S. 160—
S. 161—
S. 162—
S. 163Section 163 exempts rosin, resin acids, rosin spirit, rosin oils, and run gums from tax under the Madhya Pradesh VAT Act, 2002.
S. 164—
S. 165—
S. 166—
S. 167—
S. 168—
S. 169Section 169 of the Madhya Pradesh VAT Act, 2002 exempts silicon carbide from value added tax.
S. 170—
S. 171—
S. 172—
S. 173Section 173 exempts sodium hydroxide, potassium hydroxides, and sodium or potassium peroxides from tax.
S. 174Section 174 exempts certain sugar derivatives and their salts from VAT under the Madhya Pradesh VAT Act, 2002.
S. 175Section 175 of the Madhya Pradesh VAT Act, 2002 exempts sulphates, alum, feroxo sulphates, and peroxo sulphates from VAT.
S. 176—
S. 177—
S. 178—
S. 179—
S. 180—
S. 181—
S. 182—
S. 183—
S. 184—
S. 185—
S. 186—
S. 187—
S. 188—
S. 189—
S. 190—
S. 191—
S. 192—
S. 193—
S. 194Section 194 of the Madhya Pradesh VAT Act, 2002 exempts certain carboxylic acids and their derivatives from value-added tax.
S. 195—
S. 196Section 196 exempts vegetable alkaloids and their derivatives from tax under the Madhya Pradesh VAT Act, 2002.
S. 197—
S. 198—
S. 199Section 199 exempts specific resin-based products from VAT in Madhya Pradesh.
S. 200—
S. 201—
S. 202—
S. 203Section 203 exempts zinc oxide and zinc peroxide from the applicability of the Madhya Pradesh VAT Act, 2002.
S. 204—
S. 205Section 205 exempts all types of woven bags and sacks for packing goods from tax.
S. 206—
S. 207Aseptic packaging aluminium foil of thickness not exceeding 0
S. 208—
S. 209—
S. 210—
S. 211—
S. 212—
S. 213—
S. 214—
S. 215—
S. 216—
S. 217Such other goods as the State Government may, by notification, specify6 [ Lac and shellac- 1
S. 412Section 412 of the Madhya Pradesh VAT Act, 2002 outlines the procedure for the recovery of unpaid taxes.
S. 41616
S. 485ATatpatti [Upto 31
S. 965A—
S. 2010ALevy of purchase tax on certain goods
S. 207723
S. 4108ASection 4108A of the Madhya Pradesh VAT Act, 2002, previously exempted small industries from VAT on raw potato chips and finger chips until July 31, 2009.