The Government of Maharashtra on October 19, 2023, issued a notification regarding the rates of Tax on Lands and Buildings used or intended to be used for Residential and Non-Residential purposes at which the State Education Cess and Employment Guarantee Cess on capital value of lands and buildings shall be levied and collected.
The Education Cess and Employment Guarantee Cess have been provided for the following User Categories namely: -
• Residential Building
• Industrial Building
• Non-Residential Buildings
• Land (Open Land)
This shall be in effect from April 01, 2023.
[Notification No. MAHNIL/2012/47976]
