The Government of Maharashtra, on August 20, 2026, published a notification prescribing the rates of Education Cess and Employment Guarantee Cess on lands and buildings used or intended for residential and non-residential purposes within the municipal area of Karjat Nagarpanchayat, under the Maharashtra Education and Employment Guarantee (Cess) Act, 1962. The levy is applicable with effect from April 1, 2026.
For residential buildings, Education Cess is prescribed at 0.01% of the capital value, with Employment Guarantee Cess not applicable. For industrial buildings and non-residential buildings, Education Cess is 0.01% and Employment Guarantee Cess is 0.005%. The rates also extend to specified categories of open land, for which Education Cess is 0.01% and Employment Guarantee Cess is not applicable.
The notification covers a wide range of premises, including residential buildings, industrial establishments, warehouses, hospitals, restaurants, shops, offices, commercial premises, parking facilities and specified open lands within Karjat Nagarpanchayat. The levy is based on the capital value of the land/building and is to be levied and collected by the Karjat Nagarpanchayat.
[Notification No. COLAHM-30015(16)/12/2023/MUNICIPAL ADM/2026]
