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Body NOTIFICATION No. VAT-1505/CR-114 Taxation-1, Dated 1st June, 2005

In exercise of the powers conferred by entry 39 of  Schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005) and in supersession of Government Notification, Finance Department, No. VAT-1505/ CR-114/ Taxation-1, dated the 1st April 2005, the Government of Maharashtra hereby,  specifies the following goods of intangible or incorporeal nature for the purposes of the said entry, namely:-

 

Serial No.

Name of the goods of intangible or incorporeal nature

(1) (2)
(1) Patents
(2) Trade marks
(3) Import licences including special import licences, duty free advance licences and any other scrips issued under the Foreign Trade (Development and Regulation ) Act, 1992.
(4) Export Permit or licence or quota
(5) Software packages
(6) Omitted w.e.f. 1-1-2011
(7) Technical know-how
(8) Goodwill
(9) (9) Copyrights excluding those for distribution and exhibition of cinematographic films in theaters and cinema halls.
(10) Designs registered under the Designs Act, 1911.
(11) SIM cards used in Mobile Phones
(12) Franchise, that is to say, an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified or associated with the franchisor, whether or not a trade mark, service mark, trade name or logo or any symbol, as the case may be, is involved.
(13) Live telecast rights of events performed in Maharashtra.