What is Local Body Tax


What is Local Body Tax...  in Marathi ... Click Here

L.B.T. Rates (Pune City) ... Click Here

L.B.T. Rates (Navi Mumbai) ... Click Here

L.B.T. Rates (Vasai Virar) ... Click Here

Documents required for LBT Registration ... Click Here

LBT Amnesty Scheme 2015 Notification (Marathi & English) ... Click Here

Local Body Tax Amnesty Scheme Application Form (VVMC) ... Click Here


Local Body Tax

255 comments:

  1. Please clarify if the dealer 'A' is registered in Vasai . He had purchased material from some other party located out of Vasai and supplied that material to another party who is located out side Vasai. In this case, is he liable to pay local body tax on this material which did not enter into Vasai limits.

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    Replies
    1. Yes u have to pay lbt for that too.......

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  2. ‘Dealer A’ will have to pay the L.B.T. on Purchases made outside Vasai. But he can recover the L.B.T. from his client by adding the cost in its Sale Rate

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  3. Please confirm what is the percentage of the tax.

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  4. Mr. Sadashiv Khobare .. Thanks for visiting Amazing Maharashtra.. For your query regarding the percentage of LBT... Please click the link "LOCAL BODY TAX RATE - C.H. WISE" which I have posted in my earlier comment

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  5. How to calculate LBT while costing for Purchasing goods.

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  6. a) If i am a dealer registered outside the LBT Zone and if i am selling goods to a party who is inside LBT zone . Do i need to charge him LBT? Since i am outside am i liable to take LBT registration

    b) My second query is if a dealer is outside LBT zone selling goods to another dealer who is again outside LBT zone, are goods allowed to enter the LBT zone and pass through. ??

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  7. @Ashish... L.B.T. will be applicable on Gross Purchase Value... If your Bill Amount or amount payable to Party is Rs. 1500/- and the rate of L.B.T. is 1.3%, then your LBT liability for that purchase/bill is Rs.20/-. LBT is payable on a monthly basis by the 10th of the next month. Vendor/supplier will not charge the LBT extra in their bill. If the vendor or supplier is a trader and he is in LBT Zone then he will add the LBT cost in their sale rate.

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  8. @Jaya Parmar... Thanks for visiting Amazing Maharashtra... regarding your queries

    A] You did not need to take registration... but you have to mention LBT Registration Number of your customers in your Sales/Tax Invoice

    B] Yes.. It is allowed... but they will check your documents at LBT Naka.

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  9. @Jaya Parmar... Customer / Purchaser will pay the L.B.T. to the local body... you do not need to charge

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  10. Local Body Tax ... Sales Register Format ... Click Here

    Purchase Register Fomat ... Click Here

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  11. we import water tanks from Nashik and are based at Andheri K east,what would be the percentage paid and where does one have to pay it

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  12. @Zahid... LBT would be introduced into Mumbai’s civic body from October 1, 2013 … so don’t worry about LBT. But you have to pay the Octroi.

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  13. i m a wholesaler of gold what tax i have to pay for doing business in thane area and i have to pay tax on sale or on my stock and if i go to thane and i cant able to sale my stock in that area then what about tax

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  14. @Kishor Jain ... If your shop is in Thane area and you are purchasing Gold from outside Thane then 0.2% LBT will be applicable on Gross Purchase Value. LBT is applicable on Purchase not Sale.. If you are selling Items outside Thane region and that area falls under LBT then the customer will pay the LBT on his purchase.

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  15. Hi,
    By applying LBT Electronics & Electrical price go up or down?????

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  16. @spsahoo... It will go down... as Octroi Duty is 4.5% and LBT is 1.5%

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  17. we import material from foreign and stocks ex taloja (new mumbai) , my vat registration is in mumbai , but as sales made ex taloja (new mumbai ) no octroi is applicable , what will be the scenario in LBT

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  18. IS IT A FAIR PRACTICE TO MAKE DOUBLE TAXATION IN ONE STATE MVAT AND LBT ALSO , BOTH TAX WILL BE IN MAHARASHTRA GOVERMENT POCKET ONLY

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  19. @Tausif... If you are importing and exporting then there will be no LBT. You have to only produce proof of export. But if you only importing material from outside India and that the material used, consumed or sale in India then you have to pay the Local Body Tax on all the imports.

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  20. Hello Shridhar,

    First of all..you are doing great job clearing doubts of everyone!

    Here are some of mine -

    1. I am a wholesale trader in Pune.I understand If I buy goods from outside Pune, I need to pay LBT to govt on my purchase value.Please correct if am wrong.
    2. Now if I see the same goods to Pune retailers then will the LBT be applicable again on those goods? If yes who should pay it?

    3. If I sell the same goods outside Pune (where LBT is not applicable) then will I get any LBT refund? If yes what is its percentage?

    Thanks
    Mohit Makhija

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  21. Hi Mohit.. Thanks for the comment :)

    Regarding your queries

    1. YES, You need to pay LBT to Government.

    2. If you are purchasing and/or selling the goods within Pune limits then there will be no Local Body Tax. But If you are purchasing from outside Pune and Selling in Pune .. in that case you can recover the L.B.T. amount which you paid to the Government from your customer by simply adding/amortizing in your sale rate.

    3. No Refund

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  22. Hi shridhar,

    is their having any kind of process or exemption option like N forms and all like octroi.

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  23. Hi Sandeep... If you are exporting the material which you have imported earlier then there will be no LBT. But if you are sourcing material from India and your consignment is passed via LBT Zone for the purpose of export in such scenario LBT will be applicable.

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  24. i am shopkeepee in thane.my purchasing &selling in thane.is lbt registration compulsory for me

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  25. AS SAID EARLIER WE ARE IMPORTERS , 1ST WE PAY CUSTOMS DUTIES THEN EXCISE DUTY THEN SERVICE TAX THEN TDS THEN MVAT OR CST THEN NEWLY LBT THEN FINALLY INCOME TAX , SUCH A LONG LIST TO PAY TAXES AND NOW NEW LOCAL BODY TAX INTRODUCED (IS IT FAIR TO COLLECT SO MUCH TAX IN THE NAME OF DIFFRENT HEADS )

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  26. SR: Please clarify I have registered business in Vasai and i am buying good from Mumbai and bill to Mumbai base client in this case i am liable to pay LBT on material which did not enter into Vasai limits.

    If yes then who will pay LBT client or Me?

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  27. @Sonu Siddiqui... Registration is mandatory... If you are buying/selling within Thane region then there will be no LBT... but you have to keep records of all the purchases and sales made... as there is a yearly Audit.. You have to show all the documents to Auditors

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  28. @SR... You are liable to pay the Local Body Tax... as you are registered in Vasai and you are doing trading business.. Buying from Mumbai and selling to Mumbai based clients... but you can recover the Local Body Tax from your clients by adding the cost in your sale rate

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    Replies
    1. @SR... They means pay the LBT from your profit

      Delete
  29. @Tausif Ahmed…

    Custom duty is applicable on Imports (Central Government)
    Excise Duty is applicable on manufacturing and trading (Central Government)
    If you are giving services to clients then service tax applicable
    TDS – Tax Deducted at Source… mainly FD/Interest/Rent/Labour Job/Commission
    MVAT – State Government Revenue – on Sales
    CST - Central Government Revenue – on Sales
    Income Tax – on your income
    Now LBT … LBT is a new version of Octroi… not new…

    What you forgot
    Professional Tax, Works Contract Tax :)

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    Replies
    1. Is it fair for maharashtra government to collect MVAT and LBT on sales , different taxes by same government on same invoice , will surely create hassle for the business peoples ,

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    2. How can maharashtra government charge two taxes on one material MVAT + LBT , if they want money they must increase MVAT % , why to put another burden in the name on LBT on local maharashtrian public

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  30. How LBT is applicable to a Flour Mill, where only grinding services are provided?

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  31. Hello Sir,

    (a) Who is liable to Pay LBT?

    (b) On which value surcharge is levied?

    and

    (c) Same can be collected from customer?

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  32. @Tausif Ahmed... The government will implement GST within 1-2 years.. Then there will be only one Tax “Goods and Service Tax”… all the other taxes and duties will be scrapped.... :)

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  33. @Ganesh Gunjal... Purchaser/Importer liable to pay the LBT.. There is no surcharge but the percentage of LBT depends on what product you are purchasing or importing... you can recover the LBT amount from your customer.

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  34. @Prem Anand ... Kindly elaborate your business activity

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  35. A Company registered in mumbai imports goods. Stocks the goods outside muncipal limits, thus not paying octrio. Sells all goods outside limits of Mumbai. Presently not incurring Octrio since goods are not consumed in Mumbai.
    If same struture then as per your answers before LBT payable then.
    IF registration changed to outside mumbai ( outside municipality limits is LBT payable then.

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  36. @Sanjay Gupta... As I said earlier LBT is a new version of Octroi.. If you are importing or purchasing the goods and keep outside the municipal limit... there is no meaning... because LBT is applicable on purchases made...you have to pay the LBT on purchases made on a monthly basis... the department will cross check your company's purchase records with their records. LBT would be applicable on 1st October in Mumbai... till date you enjoy the loopholes of Octroi System .. :)

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    Replies
    1. As far as my understanding goes. Octrio is payable if the goods enter the muncipality limits of mumbai. And the logic of octrio is if it is consumed in mumbai octrio should be paid.
      If I register my cimpany and carry out business outside mumbai limits where no lbt is applicabke say bhiwandi is the law satisfied and no lbt applicable.
      Is the maharastra govt and the bmc serious for promot8ng small business in mumbai. How do I compete with delhi or any other city if I operate from mumbai. I dont cater to the mumbai marjet at all and only because my company is in mumbai I have to pay lbt
      Pls clarify lbt or octrio is applicabke if goods consumed in kimits of mumbai. If not otherwise why there is a system of N form

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    2. Its the unjust tax that is being levied by. Maharashtara goverment , they are in a day dream of collecting huge amount through LBT , but many association doubt that there will be no business in the near future after imposing LBT , as good from outer state will be cheaper then maharashtra due to this extra Tax system , mumbaikars will not be able to compete in business with out of state business , so naturally its going to drop with sharpp decrease

      Delete
  37. To make my earlier comment clear

    As per the defination of :

    Octroi is a duty collected by on the goods brought into Mumbai for use, consumption and/or sale

    There are lot of companies registered in mumbai having sales all over india. Such companies used to have warehousing outside BMC limits ( their purchase being Imports from foreign countries OR factories outside Mumbai limits ) and they carry out their distribution all over india from their warehouse. If they have any sales in mumbai they used to pay octrio only for the goods getting inside and sold in mumbai.
    The above was perfectly legal way of doing business and in no way contitute " LOOPHOLES IN THE OCTRIO SYSTEM ". I disagree when you say the word LOOPHOLES since it means that the law is being twisted to avoid payment of Octrio

    Now pls suggest how such companies can carry out the above activity within the framework of the law.
    If the company cannot operate without the incidence of Octrio, it will render it out of business since companies registered outside mumbai will have substantial cost savings of Octrio cost.



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  38. Dear Shridhar, Many thanks for your guidance & clarifications on LBT, which have been most useful.
    I have a unit in Navi Mumbai, where I was registered for cess (applicable & inplace of Octroi in Navi Mumbai & pay 1% cess on all purchases in Navi Mumbai.
    a. When I sell in Navi Mumbai, I make the cess a part of my cost.
    b. When I sell outside navi Mumbai within 6 months of purchase, I get a set off / refund of 90% of the cess paid.
    Under LBT will I get any set off or refund on the amt paid on purchases brought into Navi Mumbai & then sold outside Navi Mumbai as applicable under cess ?
    Anita

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  39. @Sanjay Gupta... All municipal corporations in the state of Maharashtra will start implementing LBT within due course.. So there is no escape… and as far as LBT is concerned it is lower than the Octroi. Therefore you are not loosing much more.

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  40. Hi Anita.. Thanks for the Comment :)

    Regarding your query ... No Refund or set-off ... but you can recover your LBT liability from your customer..

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  41. Mr shridhar. The average margins in the business are so low nowadays that it will hardly just cover the octrio payable. How will anyone compete with companies outside maharashtra who save 4.50 % on purchase cost.
    Navi mumbai has cess of 1% instead. Would shifting there save lbt cost.
    The only alternative for business where sales are all over india is to shift from mumbai
    Many thanks for your guidance.

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  42. Mr Mhatre,

    Greetings, We are into service industry (Non Banking Financial Corp) if we buy something (for office use) in other state and take delivery in Maharashtra, do we have to pay LBT?

    1) If Yes, than how can we apply for LBT No. as we do not have CST or VAT no.
    2) If No, than what the documents or certificate to procure for exemption in LBT

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  43. FROM SANJAY JAISINGHANI.

    I AM IN BUSINESS OF MANUFACTURING GOODS OF CONFECTIONERY AND EXPORTING IT THROUGH MERCHANT EXORTER IN AFRICAN COUNTRY . I GET ALL BENEFITS FROM GOVERNMENT LIKE VAT AND EXCISE REFUNDS . CAN I GET BENEFIT OF LBT AS PER RULE 28(6).

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  44. is it true that every professional like c.a , advocate has to get registered under lbt ?
    if yes how do i get copy of information or notification

    barbhayahitesh@gmail.com

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  45. I am Starting my new business, I hve Vat registration of Nallasopara,
    I purchased goods from mumbai & sale it to Non LBT Zone area.
    Do, I need to Registration for LBT no. ?

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  46. @Pravin N... Yes, you have to take registration

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  47. @Sanjay… If you are doing import / export then there will be no Local Body Tax.. But if you are procuring material from India and then exporting ... then you have to pay the Local Body Tax

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  48. @Subrata.. You have to pay the Local Body Tax...

    Documents required for registration of Local Body Tax - Click Here

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  49. Sir,

    We are the manufacturer of cement , we regularly transfer our cement to have selling depots by way of stock transfer in Nagpur amravathi.
    areas .

    is LBT applicable on stock transfer if enter of goods into nagpur?

    If so on what value ( consider there would be no selling price for stock transfer).

    Can we collect the amount from customers at the time of sale? if so what are the thing to be done in invoice ?

    Please suggest , Shall be grateful to you....Dileep Kumar

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  50. Hello Sir,
    Thanks For the guidelines, here are some queries.
    Will you tell us about Payment procedure of LBT?
    &
    Return and Return Filing Procedure?

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  51. We are exporters of Whole and powdered spices situated in Navi Mumbai . We procure from all over India. We do not sell any goods locally. Are we liable to pay LBT
    Regards
    Anil Malani

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  52. Dear Shridhar,

    Just went through your comments and it solved most of my queries. I still have a few though and would appreciate if you could solve them.

    1. I am located in Bhayandar and we purchase material from Vasai. Now both of them are different LBT zones. Am I required to pay LBT in Bhayandar or I do not have to pay as my vendor has already paid it in Vasai.

    2. One of my products has two parts for instance. If I buy those parts from outside the LBT zone, assemble them in the LBT zone and sell it outside LBT zone, can my product be considered a trading item?

    3. If I procure some items from outside the LBT zone (pan India) into the LBT zone and then export it, will I have to pay the LBT?

    4. On my purchase of goods, I have to pay LBT. But do I need to pay LBT on the transportation cost incurred in getting these goods in?
    The local office says we have to pay but in the return forms there is no column to fill in these costs.

    Your help would be much appreciated.

    Regards,
    Neel

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  53. Just a small addition to my previous comment. Our company is a star export house and I went through Notification No. LBT-0209/CR-65/09/UD-34, and under section 28.6, it states the following.

    "(6) The register dealer who is exporting the goods outside the territory
    of India, shall be exempt from the levy of the Local body Tax in respect of
    the value of the goods used for the purpose of such export."

    Does this mean that if I am procuring goods (raw material, semi finished, finished) from outside LBT area into an LBT zone but then exporting the goods outside the territory of India then I am exempt from LBT all together?

    Thanks in advance for the help.

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  54. hi sridhar,

    just wanted to know wether this LBT is applicable on the new flat purchase too. Please clarify.

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  55. HI SHRIDHAR
    I M INTO TEXTILE MANUFACTURING. I have registered off in bhiwandi. i buiy grey from bhiwandi & send it for dyeing at dombivali where there is no octroi now as well. then the goods coem back to bhiwandi where we pack it & sell it all over india
    1) in which stage i will have to pay LBT.
    2)what is the percentage of LBT on cloth textile fabrics
    3) any setoff at any place or any form needed like r form at any stage??

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  56. Please mention local body tax for PUNA city

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  57. Dear Sir,

    We are importing goods from Europe and stocking in Bhiwandi Warehouse and resale to other states. We are registered in Mumbai whether on our Import Purchase LBT is applicable since Bhiwandi is outside octroi limit.

    Regards,

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  58. Sir we are in textile in surat we purchse yarn from south and send it to job work in tarapur and after that send grey to proccess for dyeing and sell it from surat then will i liable to pay lbt

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  59. DEAR SIR,

    WE ARE RETAILER OF FURNITURE. WE SALE FURNITURE TO CUSTOMER ALL OVER MAHARASHTRA.

    IF WE SALE THE FURNITURE ( BED, WARDROBE ETC.) TO THE CUSTOMER AT THANE. WHO WILL PAY THE LBT. WHO SHOULD GET REGISTERED TO PAY THE LBT.

    IN MUMBAI THERE IS NOT LBT NOW. BUT IN THANE THERE IS LBT. SHOULE WE GET REGISTERED IN THANE AS OUR PLACE OF BUSINESS IS IN MUMBAI. THEN HOW TO PAY LBT. PLEASE GUIDE US

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  60. Dear Sir,

    We have a manufacturing unit in Thane. We buy raw material from thane itself, process it and sell at retail shops in thane, mumbai, navi mumbai, pune etc. Pls clarify at what stage we will have to pay the LBT. Is there any waiver for micro small scale industries. Also, when is it that the LBT officials can official collect the taxes. Because there are few people who are targetting small enterpreneurs who take up stalls in exhibitions and collecting random amounts from them in the name of LBT.

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  61. If i purchase material from Pune where LBT is charged on my Invoice now i am having my office in Nagpur so i sold it from my nagpur office should i need to pay LBT on that bill again as i purchased it from Outside Nagpur and i sold it to Amravati Customer that again Outside Nagpur now should he has to Pay LBT Again

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  62. Is LBT payable only on goods or even labour charges ?

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  63. @anacable ... If you are doing a labor job.. You have to pay the Local Body Tax on Labor Amount

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  64. @Vishal Rathi... If you are in LBT Zone and if you purchase material from outside then you have to pay the Local Body Tax.. But if you purchase the material within the zone then there will be no local body tax

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  65. @Vidula... LBT is applicable in Thane City from 1/04/2013. The Due Date for LBT Payment for the month of April is 10/05/2013. LBT is to be deposited in banks only. So don’t pay any amount by cash to anyone.

    Regarding your query… If you purchase material within thane … then there will be no LBT. And as far as your sales is concerned, your customers have to pay the LBT for their purchases...

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  66. @Vijay Walawalkar.. Your based is Mumbai… so till date there is no LBT… If you are selling furniture to your customer in Thane… then the liability of LBT goes to your customer.

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  67. @Yusuf Mukadam... Till date there is no LBT in Mumbai City.. LBT would be applicable in Mumbai by 01/10/2013. after that you have to pay the Local Body Tax on your imports as your business is registered in Mumbai

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  68. @Dipti... We will update it very soon.

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  69. @Mukul ... LBT is applicable on building materials not on purchase of the flat / shop

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  70. Hello Sir,
    Thanks For the guidelines, here are some queries.
    Will you tell us about Payment procedure of LBT?
    &
    Return and Return Filing Procedure?

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  71. IS ibt PAYBLE ON INTERSTATE PURCHASE

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  72. Sir,

    I have couple of queries:

    1) I am a trader based out of Mumbai. If I purchase goods from outside Maharashtra and sell it to a customer who is also outside Maharashtra (goods do not enter MH). Then is LBT payable then?

    2) Supoose I purchase goods from a local Mumbai trader who has already paid LBT on his purchase. then do i also need to pay LBT on my purchase from him?

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  73. If I am paying labour charges, whether I have to pay LBT on such payment of labour charges ?

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  74. my main point is i am in mumbai i have yarn coming to mumbai i manurfcture fabrics and pay octroi on yarn ,

    i buy some yarn outside mumbai and gett procesing of fabric in bhiwand a an seelthe fabric also at bhiwandi (nothing come to mumbai if i keep seperate recorda how is lbt charged

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  75. I have purchased a Honda bike in Ghansoli, Navi Mumbai and its on road cost is Rs. 60K. Let me know how much LBT i will have to pay to dealer, as dealer is asking me to pay 4% LBT on top of the earlier payment of 60K, while my bike is currently with the dealer for RC book, etc...

    ReplyDelete
  76. Hi,

    I have purchased a new Honda bike on April 11, 2013 in Ghansoli, Navi Mumbai and its on road cost is Rs. 60K. My bike is with the dealer for RC book processing, etc. While dealer is asking me to pay 4% LBT on top of full payment done earlier. What should i do?

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  77. Dear Shridhar,

    what is the percentage of LBT is applicable on a 2 wheeler costing 82000/- ?? i have purchased this vehical from bhiwandi.. and the registration of the vehical is @mumbra location.

    ReplyDelete
  78. i am manufacturers of steel furniture. what is the tax on me please clarify

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  79. we are manufacturer of industrial capital goods and we have 1 unit within LBT zone and 1 unit outside. We are required to send the finished and semi finished product from 1 unit to 2nd unit for testing and then return to original unit. Earlier we used to do Shera Pass and claim octrooi refund on such cases. What will be the scenario with LBT?? will we get any refund on testing and return cases?? Pls guide. Thanks - Sangamesh Patil

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  80. hello, i am a dealer / traders registered in mumbai andheri, till today we are purchasing locally in mumbai, but deliveries we are taking outside octroi zone in panvel and then same items we are selling and shipping out to other states, so the OCTROI is never applied, so now in such transaction do i have to pay LBT TAX and if yes how much %, thanks for the gyaan in advance

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  81. Hi..whether LBT is applicable on eating house who is purchasing the goods within the LBT zone?
    If it is not applicable..then whether registration is still compulsory?

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  82. hi shridhar

    u doing a grt job of clearing doubts
    i have some doubts
    i am a manufacturer and trader of incense sticks ie agarbatti so will i have to register lbt as we know agarbatti in any form is exempted from lbt

    ReplyDelete
  83. Dear Shridhar,

    We are into distribution of goods and our office is based on Ghatkopar.
    We import goods from Honk Kong and the same goes to our Bhiwandi warehouse which is outside local limits. The same is then distributed throughout India.
    As this is a tax on Purchase and not on sales , are we affected as we do not by anything locally??

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  84. Hi Shridhar,

    My brother is having firm out side LBT limits and also having branch of same firm within LBT limit
    and his purchasing on address out side LBT limits in such case what will be the tax position or he will have to form two separate firms. Pls clarify

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  85. why should lbt shoud only come to mahrashtra why other states doesnt have any local taxes i would suggest plz increase the vat and let every one do the bussines other than paying taxes and cutting the bussines man hand they cant send any goods out side the city the have shop

    ReplyDelete
    Replies
    1. We will not be able to compete with compititors outside our state , because their material will always be cheaper bcz they don't have to pay this extra tax LBT , only maharashtrian are being harasshed in this LBT , can Mr sridhar reply to this

      Delete
    2. Many peoples will get jobless after this LBT , because many business will move out from the state , can we request the government to provide employment for them , also many industries have started shifting from maharashtra to other states but still government have no interest in the state business peoples

      Delete
  86. DEAR SIR,
    I HAD REGISTERED MY COMPANY AT NALASOPARA ADDRESS.
    I AM TRADING IN PLYWOOD, TIMBER, VENEERS, CORIAN IN MUMBAI ONLY.
    I DONT HAVE ANY CLIENT IN REGISTERED AREA.
    CAN YOU GIVE ME GUIDELINE FOR LBT.

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  87. dear sir,

    if goods are purchase within mumbai limit, LBT will be paid, but if same material is purchased again and again in mumbai, do all the purchaser have to pay LBT or just the first purchaser. please clarify.

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  88. I purchased the goods within city limits and sold it to another retailer and then he sold to end customer now how lbt will be charged and if possible can you upload a sample invoice for all
    assuming the turnover is above 5 Lakhs
    Also if I provide service within city limits ( not sale just service like repairing commissioning maintenance) do I need to charge LBT again assuming Turnover above 5 L
    Again Turnover for sales and service will be separate or one

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  89. i am register dealers in navimumbai I import the goods from outside Maharashtra and sales in navimumbai how lbt will be charged sales and purchase

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  90. Hello shridhar

    is this is applicable to kirana stores in kandiwali.
    and how it works for kirana stores.
    Plz rply

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  91. @Kishan Patel... Yes, LBT is applicable to Kirana Stores also... but wait till October for clearer picture

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  92. @Vijay Surve.. LBT is applicable on purchase… you have to pay the Local Body Tax on Purchases made outside Navi Mumbai

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  93. @Abhijeet Bhamburkar.. If you purchase within city limits then there will be no LBT.

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  94. @Mrugesh Shah .. If you purchase within city limits then there will be no LBT … but if you purchase from outside city limit then LBT will be applicable. No LBT on re-selling within city limit.

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  95. @Shakshi… Yes.. You have to pay the LBT on Imported purchase… but you can recover the LBT amount from your client

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  96. @Nitin Sanklecha… please provide me the details… where the business is registered.. Where are your branches… business activity .. Manufacturing / Trading / Jobworker

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  97. @Purushottam Dabi … please tell us where your business is registered.. If you are doing business in the Vasai Virar region then there will 3% LBT

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  98. Dear Mr. Mhatre,
    Please clarify is there any thing like local panchayat Tax (just like LBT) in Bhiwandi. Some are talking about such taxes too. and further can you please clarify about the unsold stocks after 1st oct 13. Is LBT applicable to them too?

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  99. why is govt not ready to replace lbt with increase in vat...there should not any prob in this and at the same time they would get more revenue also

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  100. TAX TAX TAX - LBT - LOOTO BUSINESS TRADERS KO

    Kal Tak Muhabbat jatate the, ghar kyon nahi ate hon,
    aaj tane deto hon, ghar kyon rehte ho.

    Dadagiri Kam karon Sonia ko naman karo LBT ka bol bala hai or aaj se sare shehar mein tala hai.

    Vat bharne ka time hai, Octroi pe Trucko ki line hai.

    Maal sara pada hai, federation bandh pe ada hai.

    Sarkar sunti nahi Vyapari ki Ginti Nahi, Vyapari sare chor hai yeh chauhanji ka shor hai.

    Vat Bharo to LBT aisi hai Sarkar ki Niti.

    Barat lekar aayenge suna hai jail me lejaienge.

    Vyapari se kar lenge, Bangaliyon ko Ghar denge.

    Tax Sare, desh ko develop ke liyen hai, Sirf paise hi to politician ke envelope ke liye hai.

    144 dhara lagao, morcho ke bara bajao, vyapari ko reject karo, Ambani ko protect karo.

    Bill Sare Bogus illegal hai, interest or penalty legal hai.

    LBT sirf ek chota tax, Vyapari please relax.

    ReplyDelete
  101. Hi Shridhar,

    I m doctor by profession, how L.B.T. is going to affect me or my profession.. kindly clear my doubts.

    Thanks.

    ReplyDelete
  102. @Amit Bhoir… LBT would be applicable in Mumbai on October. You have to pay the LBT from October Onwards on your purchases and it will not apply for opening Stock.. And regarding LPT.. I really don't have any idea.. :)

    ReplyDelete
  103. @Himesh… ask Congress Government.. Why they are not implementing GST :)

    ReplyDelete
  104. @Sunny Arora.. If you are purchasing within the LBT zone then there will be NO LBT.. Yes, Registration is mandatory.

    ReplyDelete
  105. @Gunjan Khatri… If you are purchasing locally and keeping the Raw Material Outside.. Then there will be no Local Body Tax.. :)

    ReplyDelete
  106. @Ashwani Vishwakarma... In which Municipal Zone your business is registered ?

    ReplyDelete
  107. Hello Shridhar Sir,

    Due to LBT, will there be increase in the prices for high end mobile phone?

    ReplyDelete
  108. We have business outside Maharashtra but sale good across India including Maharashtra. Till now we were paying Octroi, how will position will change now.

    ReplyDelete
  109. my qui is if i purchase material in circle of LBT zone and sell in out of lbt zone like gujarat should i pay lbt or not and second qui is can i charge lbt from my coustomer whose outsider of lbt zone

    ReplyDelete
  110. Hi Shrihdar ,I am in business of flour mill it's called "aata chakki",This is a cash business . Sir, I want to know is it LBT applicable in this business and if yes how would be calculating .

    Regards ,
    Hemant

    ReplyDelete
  111. Hello Sir,
    I am a retailer, situated in Andheri.
    I purchase goods from Mumbai and sell it Within Mumbai.
    Do i need to register for LBT.
    How many times does one need to pay LBT.
    Does a company who manufacture Goods and is not registered how can he pay LBT?

    ReplyDelete
  112. Join our movement against LBT which is an illegitimate tax being a dual tax only for the state of Maharashtra. Like our Facebook page - "LBT HATAO" and follow us on twitter at #LBThatao. Show your support and make it count.

    ReplyDelete
  113. My company is into Packers and Movers So do I need to pay LBT when I shifting the household item from Thane to any part of area

    ReplyDelete
  114. is it reasonable that goods has not entered octroi limits and still lbt is charged?IS IT REFUNDABLE?

    ReplyDelete
  115. where can one find rules and regulations of lbt?

    ReplyDelete
  116. if a dealer imports goods from outside india and his material is unloaded at nhava sheva port and he sells the material at kalamboli steel market nhava sheva then is he liable to pay lbt.

    ReplyDelete
  117. Dear Shridhar,

    If i am purchasing good from local & selling also in local, do i have to pay LBT on that?

    Regards,
    Dinesh

    ReplyDelete
  118. where this lbt tax money going to use?is there is an transparency of using lbt tax money. wht r business people get benefit by paying this tax.

    ReplyDelete
  119. Is LBT applicable in Dist Raigad..

    ReplyDelete
  120. very impressive, Mr Mhatre . unfortunately , there is no other site from where we could get clarifications , the way you have managed. Kudos.
    I have a query - our company is reigistered in Navi mumbai. we import material from abroad , store the material in Bhiwandi and sell it all over India. My queries are :
    Where do I register and pay LBT - Navi Mumbai or Bhiwandi? Our VAT registeration is in Belapur .
    Does it make sense to register for VAT also in Bhiwandi ??

    ReplyDelete
  121. I am a trader with office in mumbai, i purchase goods from outside mumbai and sell directly to clients outside mumbai (outside octroi limits). Physical material does not come to mumbai(municipal limits). How will LBT affect me in this case ?

    ReplyDelete
  122. LBT was replace Octrai.Octrai was given by traders when they get material from outside the city. Now local corporation wants all retailers to pay LBT. WHY? all are not getting material from outside the city. Most of the retailers get it wholesale dealers in the city. Then why should they pay LBT.Please clear it

    ReplyDelete
  123. hi sridhar, i am purchasing a flat in thane. and as per the new rule i have been asked to pay 1% extra on the total flat cost as a LBT. so can you please let me know how it is been levied on the purchaser of the flat

    ReplyDelete
  124. @Vibes2388… The current rate of Octroi is 4.5% and LBT is in around 1.5%... so prices will go down.

    ReplyDelete
  125. @Pawan Rastogi… If your business is registered outside Maharashtra State then you do not have to Pay LBT. But whenever you supply the goods in Maharashtra State, please mention LBT number of your customers in your Tax invoices.

    ReplyDelete
  126. @Farmood Shaikh.. If you purchase the goods within LBT zone and sell outside Maharashtra State then there will be no Local Body Tax. And regarding your second query.. If you are purchasing the material from the outside LBT zone in that only scenario you can recover the LBT cost from your customers.

    ReplyDelete
  127. @Hemant Varma.. Basically you are doing job-work.. So you can pay the LBT amount in lump-sum.

    ReplyDelete
  128. @Mukul .. LBT is applicable from 01/04/2013 in Thane and the Flat which you are going to purchase is a ready flat then please don’t pay any amount in the name of LBT to builders.

    ReplyDelete
  129. @Saurin Gada.. Yes, you have to register your business.. Registration of the Local Body Tax is mandatory..

    ReplyDelete
  130. @Hridesh Mehtani.. Local Body Tax is applicable all over Maharashtra

    ReplyDelete
  131. @alp.. Thanks for the comments :)
    Regarding your query.. Please take Local Body Tax’s registration in Bhiwandi

    ReplyDelete
  132. @Dinesh Kadam… No.. You do not have to pay the Local Body Tax on purchases made within LBT Zone

    ReplyDelete
  133. Neha

    Hi Shridhar...First of all i luvd d site and cld undrstand a lot abt LBT...Jst confirm hve i understood correct

    and lbt is only on purchases..

    I stay in Thane and buy goods from thane and sell in thane itself - no lbt
    I buy from mumbai sell in mumbai - yes lbt
    i buy from mumbai sell in thane - yes lbt
    i buy from thane and sell in mumbai - yes lbt

    ReplyDelete
  134. Are aechitects covered under LBT?

    ReplyDelete
  135. We are into real estate business in virar. we use to purchase the building material from both ie Vasai-Virar limit and outside too.Confirm whether in following cases LBT is applicable or not.

    1) Purchased material from outside Vasai-Virar limits and vendor does not have LBT No.

    2) Purchased material from outside Vasai-Virar limits and Vendor has LBT no.

    3) Purchased material from Vasai-Virar and Vendor does not have LBT no.

    4) Purchased material from Vasai-Virar and vendor has LBT no.

    Do the needful at earliest.

    ReplyDelete
  136. Hi Shridhar...

    First of all i luvd d site and cld undrstand a lot abt LBT.

    I m a simple shopkeeper located in Jalgaon municiple corporation, whose buying is below Rs.150000/- p.a. from the jalgaon whole-sellers.

    selling to local customers.

    i hv ladies corner, dealing in safety pin to dress materials. complete ladies shop.

    i hv taken LBT registration no. already.

    here, i hv to ask u that,

    1) buying goods from the jalgaon whole- sellers n sale to jalgaon customers. shall i m liable to pay LBT?
    2) my buying is with minimum amount like Rs.1000/- to Rs.5000/- per months, henceforth the whole-seller is not ready to give me a PAKKA BILL ? wat should i do?
    3) taking PAKKA BILL is mandatory for me (simple retailer who buy n sell within city limits)?
    4) shall i hv to fill NIL Report for LBT or no need to do that?
    5)LBT officer forcing me to have to take bill from whole-sellers from whom i hv buy goods.?
    now what to do? i m to confused....

    pls clarify my doubts.

    thanks

    ReplyDelete
  137. Your doing a great deal by solving all of dem's query Mr.Shridhar Mhatre. GOOD JOB.

    ReplyDelete
  138. I'm a Common man from a middle class family. I jst got 1 query: Will this LBT benefit in nyway for common people and our country???? if yes could you please share some benefits & even some negative points too, if it have so....

    Thanking in advance. Nd plz keep the good work goin on.....

    ReplyDelete
  139. sir i am anil from mumbai i am computer enginer
    1) i purchased computer parts from sub distribute
    2) i sale it to end user in mumbai
    pls tell me either i am liable for lbt

    ReplyDelete
  140. Hi Sridhar great work on updates. Hope you can help me out.

    I am importing international food products (2% LBT applicable based on the sheet you provided).
    The product will go from my warehouse (inside city limits) to the distributor to the actual retailer of the products. Who exactly will charge LBT in this case and will it be charged twice on the same product( I.e. LBT on sale from me to distributor and then LBT on sale from distributor to retailer).

    Thanks!!

    ReplyDelete
  141. Sir .... Under lbt rule the distributors / dealers of agriculture products seller will come or not ? Pls tell us...

    ReplyDelete
  142. Thanks Shridhar, but what about service given ?
    Aslo if I trade inside the city do i need to register for LBT and do i need to maintain all records to whom I sold the material ? If yes then only cash transaction I need to keep record and if customer issues cheques then also I need to maintain the record. (cheques identifies customer automatically)

    ReplyDelete
  143. dear sir ,
    I AM RAVI JHAVERI A TRADER having following questions :-
    1> YOU ARE A LBT PRACTITIONER ?

    2> I HAVE A SHOP AT MUMBAI & GODOWN AT BHIWANDI . OUR MATERIAL WHICH WE PURCHASED FROM MAHARASHTRA IS KEPT AT BHIWANDI . WE SUPPLY MATERIAL ALL OVER MAHARASHTRA FROM BHIWANDI & MATERIAL WHICH WE REQUIRE IN MUMBAI SHOP WE PAY OCTROI & TRANSFER TO MUMBAI . INCASE OF LBT WHAT WE WILL HAVE TO DO ? PAY LBT ON GOODS GOING TO OUR MUMBAI SHOP ONLY RIGHT ?

    3> YOU HAVE EXPLAINED THAT WHATEVER MATERIAL PURCHASED IN LBT SHOULD BE SOLD OFF IN 6 MONTHS TO CLAIM LBT REFUND OF 90 % . IF THE GOODS ARE SOLD AFTER 6 MONTHS WHO WILL BEAR THE LOSS . WE HAVE LOT OF ITEMS THAT HAVE TO BE KEPT IN STOCK & ARE SOLD ONLY ON CUSTOMERS ORDER WHICHMAY BE IN A YEAR OR 2 YEARS .

    4> WHAT ABOUT THE STOCK LYING WITH ME , SINCE I STARTED THE BUSINESS OF ALMOST 25 YEARS ? THERE ARE MANY ITEMS IN STOCK WITH ME WHICH ARE OUT OF DATE , BUT ARE SOLD ONLY ON ACTUAL REPLACEMENT ORDERS ONLY .WHICH MAY BE ONCE IN 5 YEARS ALSO ?

    5> WHAT ABOUT REJECTIONS ? WE HAVE TO GIVE REPLACEMENT TO OUR CUSTOMERS IMMEDIATELY AT OUR SHOP . WHAT ABOUT OF REJECTED MATERIAL WHICH WE SEND BACK TO THE MANUFACTURERS WHICH ARE CURRENT YEARS OR ALSO UPTO 3 YEARS OLD AS IN OUR GOODS WE HAVE TO GIVE WARRANTEE OF 3 YEARS , HOW CAN WE CLAIM THE REFUND ?

    6> WHAT ABOUT LBT CERTIFICATES WHICH WE WILL HAVE TO ISSUE TO EACH & EVERY CUSTOMER & ALSO LBT CERTIFICATE WHICH WE WILL HAVE TO RETAIN FOR EACH & EVERY IMPORT OR LOCAL PURCHASE ?
    WHO IS SUPPOSE TO BEAR THE COST FOR MAINTAINING ALL THAT ?

    7> WHAT IF WE SELL MATERIAL OF EXAMPLE 100 PCS WHICH MAY HAVE MULTIPLE PURCHASE INVOICES , HOW IS THAT SUPPOSE TO BE DONE ?

    8> WHEN LBT IS NOT PRESENT IN ANY OTHER PLACE IN THE WORLD INCLUDING INDIA EXCEPT MAHARASHTRA .
    WHY IS IT BEING IMPLEMENTED ONLY IN MAHARASHTRA WHICH GIVES INNUMERABLE RIGHTS TO OFFICERS WHO ARE ONE OF THE MOST CORRUPT IN THE WORLD ?
    WHY IS THIS BLACK ACT OF INSPECTOR RAJ BEING IMPLEMENTED IN MAHARASHTRA ?

    9> WHO IS THE AUTHOR OR CREATOR OF LBT CONCEPT ? HE SHOULD BE GIVEN BHARAT RATNA AWARD FOR COMING OUT WITH MOST BLACK ACT IN HISTORY OF INDIA FROM THE TIME OF BRITISHERS & THE MOGHULS .

    10> GOING BY TODAYS STANDARD OF GOING PAPERLESS WHY IS SO MANY RECORDS ARE BEING CREATED TO BE MAINTAINED ?
    ONE OF MY CUSTOMER IN VASAI VIRAR BELT HAS SAID THAT IN HISTORY OF HIS COMPANY FOR 12 YEARS .
    HE HAS NOT SUBMITTED SO MANY DOCUMENTS IN LAST 12 YEARS FOR EXCISE & VAT ASSESSMENT , WHICH HE WAS REQUIRED TO SUBMIT FOR ASSESSMENT OF LAST 1 YEAR OF LBT .

    THERE ARE ALMOST 10 QUESTIONS , KINDLY TAKE YOUR TIME & PLEASE REPLY EACH & EVERY ONE FOR MY INFORMATION & KNOWLEDGE OF ALL .

    ReplyDelete
  144. Hi Sridhar,
    Have the rates of LBT been changed/updated in the last few days or is it the same as given earlier C H wise ? Anita

    ReplyDelete
  145. I have registered flat in Nagpur for 32lac.Now it is a time for possession of flat to me from builder.I have paid about 2,10,00,000 as registry charges.Now the developer is asking me for Service Tax, Vat and LBT? total amount about2,16,00,000/
    Please give me how much I have to pay as VAT,Service Tax, and LBT? is it LBT on Flat purchase also

    ReplyDelete
  146. I am a trader registered in Vasai, I am buying steam coal from Raigad and selling it to manufacturing company in in Taloja. my annual purchases is 51000 and annual sales is 52000 will i have to register for LBT

    ReplyDelete
  147. DEAR SIR ,

    IS IT A FACT IN LBT THAT THE OFFICER IN CHARGE CAN SEAL OUR OFFICE & GODOWN . SEIZE OUR HOME & PPF ACCOUNT & THEY CAN EVEN COLLECT THE OUT STANDING AMOUNT FROM OUR CHILDREN OR LEGAL HEIRS ?
    IS THE GOVERNMENT TRYING TO ENSLAVE US ? MAKE US BONDED LABOURERS ?
    NOW ONLY GOD CAN SAVE MOTHER INDIA !!!!!!!!

    ReplyDelete
  148. dear sir ,

    you have not been replying our queries lately .

    are you there MR SRIDHAR ?

    ReplyDelete
  149. Kindly let me know the percentage of LBT on animal skins/hides in mumbai

    ReplyDelete
  150. Mr.Shridhar,
    Great job!!!
    1.If i have kirana store in vasai for which i purchase goods from outside vasai(out of LBT Area).so i will have to pay LBT???@what purchase value??
    2.I sold all items within vasai only but my goods includes MRP based goods(e.g Biscuits,edible oil,soaps etc & some non MRP goods(e.g.loose jowar,rice,wheat etc.)
    3.In case of MRP goods i cannot add any ammortization above MRP value,so which means i need to absord this LBT cost what i have paid to purchase this goods?????
    4. In case of non MRP goods i can add/ammortize LBT cost that i have paid to purchase those goods,but how to calculate ammortization cost to be recovered from customers????

    i would be very happy if u can clarify my doubts.

    ReplyDelete
  151. we are manufacturer of industrial capital goods and we have 1 unit within LBT zone and 1 unit outside. We are required to send the finished and semi finished product from 1 unit to 2nd unit for testing and then return to original unit. Earlier we used to do Shera Pass and claim octrooi refund on such cases. What will be the scenario with LBT?? will we get any refund on testing and return cases?? Pls guide. Thanks - Sangamesh Patil

    ReplyDelete
  152. Dear Mr. Sridhar,

    Gone through all the comments & was able to understand a bit what exactly is LBT is. But still have some queries. We are in to retailing business having stores all over india. We are having our Head office / logistics dept in Mumbai. We normally purchase goods in Mumbai from various vendors situated all over india. Once we receive the goods, we transfer the goods to our various locations / stores situated all over india. Want to know how the lbt will arise in different situations.
    Illustration:

    1. We are purchasing in Mumbai from Noida goods worth Rs. 30,000/- & then we are transferring the goods to Mumbai , delhi & Bangalore Rs. 10000/- each(pure stock transfer to our retail stores, not sale). Whether we will be liable to pay lbt on whole 30000/- or only on 10000 which we are retaining in Mumbai or selling from Mumbai.

    2. We are purchasing goods in Mumbai worth Rs. 15000/- from Noida & of that we are returning goods worth Rs. 12000/- as goods were not getting any response in Mumbai. Whether we will be liable to pay lbt on Rs. 15000/- or it will be only on Rs. 3000/-

    3. Of the goods sent to Delhi as mentioned in 1st suppose We are transferring goods worth Rs. 8000/- from one of our store in Delhi to our Mumbai store (Pure Stock Transfer) whether we will be liable to pay. I mean the number of times we shuffle the stock & call in Mumbai we will be held liable everytime to keep paying lbt.

    4. We are purchasing goods in Mumbai worth Rs. 15000/- from Noida & within 6 months we are returning goods worth Rs. 12000/- as goods were not getting any response in Mumbai. Whether we will be getting credit of LBT for 12000 which we are returning.

    ReplyDelete

  153. Dear shridhar sir u r doing fabulus job sallute to u first

    i understand what is LBT over here ....But as a customer i want to know ...
    1) What kind of difference will made their due to LBT compare to previous method

    2) can u put here the difference of % applied in previous taxation method and now in LBT on all godds for any purpose ......please if u can

    3) Overall what will be the impact of LBT on increase in prices or not

    ReplyDelete
  154. WHAT R THE BOOKS WE HAVE TO KEEP FOR LBT/
    I heard that after pleasure trip from out side mumbai if i bought goods worth more then 5000/ then fpr personal use do we have to pay lbt/
    do we have to take temporary licence?
    Mumbai it is still not imposed but for Pune what is the rule?
    what r the books and return details?
    Does Pune municipality has infrastructure to keep tracks and guide the traders?or they are expert in just penalising the people?

    ReplyDelete
  155. I am a Trader in Pune.
    My Office is Located in Corporation Limit but my Godown is Registered Outside Corporation Limit. I am selling 100% of Goods from godown outside Corporation Limit. Still I have to Pay LBT? or I have to Pay LBT and then have to take Refund as I am selling Goods to Companies outside Corporation Limit?
    Saurabh Shah

    ReplyDelete
  156. Is it computer institute business is applicable for LBT?

    ReplyDelete
  157. whether a Non Practicing Chartered Accountant is also lible to register in LBT & whether a Estate Agent is also Required to Register in LBT if it becomes applicable in Mumbai ??

    ReplyDelete
  158. Hi,
    Shridhar,

    me ek aam admi hu jo aap se 3 sawal puchata hu. agar iska aap jawab denge to muze bahut khushi ho.
    1) L.B.T. jada kiske liye pareshani hai? kyunki hawa aisi chalrahi hai eska effect consumer par padega. vo pls clar karna.

    2) L.B.T. jo salary peson hai usko lagne vala hai kya?
    3) L.B.T price ke dam badane se consumer bhari nuksan uthana padega. usme kuch rahat hai kya.

    Thanks & Regards,

    Ashish Sansare

    ReplyDelete
  159. g.d.p rate will be decrease because of lbt.
    lbt will cause ordinary people income and comsumption

    ReplyDelete
  160. specify the percentage of lbt on sweets and farsan ??

    ReplyDelete
  161. We manufactured goods in Mumbai city.We purchased raw material from local & from out of Mumbai and we sell goods in local & also out of Mumbai and Maharashtra.
    Should we have to pay on purchase of raw material from out of Mumbai
    Please comment

    ReplyDelete
  162. Dear Mr. Sridhar,

    Gone through all the comments & was able to understand a bit what exactly is LBT is. But still have some queries. We are in to retailing business having stores all over india. We are having our Head office / logistics dept in Mumbai. We normally purchase goods in Mumbai from various vendors situated all over india. Once we receive the goods, we transfer the goods to our various locations / stores situated all over india. Want to know how the lbt will arise in different situations.
    Illustration:

    1. We are purchasing in Mumbai from Noida goods worth Rs. 30,000/- & then we are transferring the goods to Mumbai , delhi & Bangalore Rs. 10000/- each(pure stock transfer to our retail stores, not sale). Whether we will be liable to pay lbt on whole 30000/- or only on 10000 which we are retaining in Mumbai or selling from Mumbai.

    2. We are purchasing goods in Mumbai worth Rs. 15000/- from Noida & of that we are returning goods worth Rs. 12000/- as goods were not getting any response in Mumbai. Whether we will be liable to pay lbt on Rs. 15000/- or it will be only on Rs. 3000/-

    3. Of the goods sent to Delhi as mentioned in 1st suppose We are transferring goods worth Rs. 8000/- from one of our store in Delhi to our Mumbai store (Pure Stock Transfer) whether we will be liable to pay. I mean the number of times we shuffle the stock & call in Mumbai we will be held liable everytime to keep paying lbt.

    4. We are purchasing goods in Mumbai worth Rs. 15000/- from Noida & within 6 months we are returning goods worth Rs. 12000/- as goods were not getting any response in Mumbai. Whether we will be getting credit of LBT for 12000 which we are returning.

    ReplyDelete
  163. I would like to ask one question

    Whether LBT is applicable in following case

    1.A dentist buying material for his patients from outside the limit. Whether LBT applicable.

    condition , If he his not selling that material to his client but infact he is using it for providing dentist service.

    ReplyDelete
  164. Hi

    I am a trader have our registered shop in Kharghar,Raigad District.

    My query would be as follows:-

    1)I purchase my goods from various states and since it is coming within Raigad district,i guess LBT has to be paid.

    2)But when i sell the same goods to various parties(Through Invoices Obviously) in Mumbai,Navi Mumbai,Thane district,Please clarify who has to pay the LBT since it is only after a PO has been raised by my purchaser,the material is then sold to them.

    ReplyDelete
  165. In one of the websites,the query posed to law experts is about lbt payable on conveyance of property in a 'flat'. Firstly, the grave doubt is, - if at all payable on any such 'transaction'?

    Over to the experts/enlightened advisers>

    ReplyDelete
  166. IS lbt APPLICABLE near gajanand petrol pump, MANKOLINAKA gundavali BHIWANDI AND anjur phata bhiwandi?

    ReplyDelete
  167. an anybody please guide what is the billing pattern under LBT?? i.e. whther LBT should be charged on basic material value & then Excisee VAT to be charged or on material value+excise+vat

    ReplyDelete
  168. Hi

    I am Purchasing Good from Mumbai an Sale in Mumbai
    but My register office address is at Thane.
    We don't Bring goods to Thane Only Bill comes

    What to do about LBT in this case
    Do I need to pay?

    Thanks in advance

    ReplyDelete
  169. Dear Mr. Sridhar ji,

    our Company is situated @ Nashik LBT zone.
    If we Purchase goods from Out of Nashik city so that case It is mandatory to mention our LBT NO. Supplier on said Inv.

    please confirm....

    thanks in advance ...

    ReplyDelete
  170. Dear Sir

    I am a manufacturer exporter, what are the rules of LBT on the raw material purchased by us to make finished product which is then exported.

    Pls clarify.

    Thanks in advance.

    Regards

    Mansi

    ReplyDelete
  171. hie...
    i just want to know tha is lbt applicable on purchases of goods from navi mumbai and also the consumption is in navi mumbai.... and is LBT applicable on purchase of plywoods, paints and furniture and fiitings like nails, etc..

    ReplyDelete
  172. hi sridhar,
    we are the traders of Imported Coal in Bhiwandi, we sells coal to small companies in Bhiwandi, so now who need to take the LBT no? Like the Co has to take Lbt No or trader like us? & Who has to pay that amount??

    ReplyDelete
  173. Hello Shridhar,
    I am running Printing business and registered for VAT. Should I register for LBT?

    Pranav Kashikar

    ReplyDelete
  174. Dear Sir,

    We have taken an agency of Selling Coffee, Tea & its machine(Coffee, Tea powder which are using in the machine)
    My area is in Pisvali i.e. Kalyan East but that area is not come under the jurisdiction of Municipality.

    The Company who is selling goods to us Does not charged LBT as we are in Non-Municipal Zone.However we are selling goods in Municipal as well as Non-Municipal Zone.

    1. My question is in the above case who will charged the LBT? i.e.
    a) Selling from Non Municipal to Municipal?
    b) Selling from Non Municipal to Non-Municipal?
    c) Any kind of Documentation work required?
    2. Do we need to register our-self in LBT Act?

    Please advice us
    Thank you.

    ReplyDelete
  175. Wonderful information, I had come to know about your blog from my friend nandu , hyderabad,i have read at least 7 posts of yours by now, and let me tell you, your website gives the best and the most interesting information. This is just the kind of information that i had been looking for, i'm already your rss reader now and i would regularly watch out for the new posts, once again hats off to you! Thanks a ton once again, Regards,Flats for sale in hitech city

    ReplyDelete
  176. hi,

    please explain, shall i get any refund on outside state sale, against which I had paid LBT

    ReplyDelete
  177. Sir, It is said that LBT will bring down the commodity prices. But u have mentioned many times that the dealer can recover LBT by adding to the selling price. Thus, we cannot hope of price cut

    Regards,
    CA Sumeet Soni

    ReplyDelete
  178. Dear Mr. Shridhar..... First of all u are doing a very good job by educating people about LBT.

    We are registered under Thane Municiple region. Our Nature of Business is Construction. We are doing Tunnel Job for MCGM.

    My querry is whether LBT is applicable on FOC (Free Of Cost) basis materials also?? & whether it is applicable on replaced materials also??

    If so then isn't it we are paying LBT double time on the same material??

    Pl. Clarify...

    ReplyDelete
  179. Dear Mr. Shridhar,

    Thanks in advance for your great advice on LBt,

    My query are as follows:-

    1. Whether LBT is applicable in Thane if Company having (Centralised Store) Warehouse at Mumbai anf transferred Material to its Thane Branch?

    2. If Material Purchases from Mumbai to Thane of Rs.112.50 (Cost 100 + Vat 12.50 = Total Cost 112.50), Whether LBT is to be paid on Rs. 100 or on Rs.112.50?
    Pls clarify the query.

    Mukund

    ReplyDelete
  180. - We are a private limited service-oriented company regd in Pune, not involved in trading of any goods or purchase or selling of any products -
    : Are we still required to register under LBT, and file 'nil' returns on a monthly/quarterly/annual basis?

    Thank you for your kind advice in advance, Mr. Shridhar.

    ReplyDelete
  181. Hi
    My Registered office is in Thane and operating from Branch Office in Mumbai. All the Purchase & sale are made in Mumbai. My question is whether I required to Pay LBT

    ReplyDelete
  182. Hi Sir,
    Iam a Builder & purchase Bricks for our self consumption.

    We are issued two Bills from the supplier 1 Cost Bill i.e.Vat Bill (Unit Registered outside muncipal Limits) & other is the transport Bill (Marked as payable By consignee i.e. Purchaser).

    He is not payaing LBT on both the bills.

    So,please let me know whether he can do so & who is liable to pay the lbt charges.

    ReplyDelete
  183. Hi...

    My company is registered in Mumbai. I get jobwork done in Vasai, where the raw material comes in and finished good goes out of Vasai at a vendors workshop. Nothing is consumed in Vasai. Do I need to pay LBT ??
    Purchases are billed in mumbai and sale invoice is also outside Vasai.

    Regards,
    Chirag

    ReplyDelete
  184. Hello Sir,

    I have query about LBT. Please explain it to me.
    1) I am registered dealer under Sales Tax under PMC area. I have purchase goods from mumbai & without entering such goods in PMC area it is transferred to Baramati Site (grampanchayat). Then in such a case should i have to pay LBT & file the LBT return?

    ReplyDelete
  185. HI..SIR

    if we giving labour job in new-mumbai, & we located in bhiwandi (no-lbt zone area), so the supplier to whom we had given the job is it laible to charge the lbt to us, beacuse we are not charging any lbt to our customers, or nor we have source for refund the same. so pls help me out in these matter

    ReplyDelete
  186. I am a dealer in Pune. I have registered for LBT and I have the LBT number as it was mandatory was everyone having a vat no. But, I dont import goods from outside Pune, but purchase from distributors from inside Pune and sell them Inside Pune, but the goods might be imported from the whole seller/distributor from outside municipal Limits. I this case, Am I liable to pay LBT??

    ReplyDelete
  187. Sir,

    We are register in Pune, we have purchased materials from Navi mumbai area for our project site situated in the same area. my query is

    1. Is purchaser add LBT amount in their Bill/ Invoice ?
    2. Is LBT amount shown separetly in their invoice, or just they add the amount with basic goods value.

    Thanks
    Kanchan Dey
    deykan@gmail.com

    ReplyDelete
  188. hi Sir
    This is Madan Naik
    I Have TIN no. at my native place from Vengurla-Sindhudurga,
    I am purchasing Cashew, Kokam, Agal, Kanagi directly from my neighbor farmer which are Totally Organic
    I am staying at Virar managing said business from home
    I am selling above products in Virar as well as in Andheri

    also I have kept said product at few shops

    my average monthly purchase approx 20kg around 10,000 & earning 100 rs. per kg.

    Pl. give me Legal Advise for LBT

    Thanking you in advance - 9769373763

    ReplyDelete

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