Value Added Tax (VAT) on Diesel oil for mechanised fishing boats is being reimbursed from April 2005 (In Mumbai area 35 % and out of Mumbai area 31 %). The ceiling limit is as follows :- Fishing boat Ceiling limit of Diesel used (litres) Daily Annual 1 Cylinder 12 3,600. 2 Cylinder 20 6,000. 3 Cylinder 30 7,500. 4 Cylinder 96 20,160. 6 Cylinder 170-230 35,700. Criteria - Diesel quota is admissible as per criteria determined vide Government letter No. Matsyavi-4625/(137)/ADF-14, Dated 14.01-1997. Reimbursement amount is admissible within the ceiling limit prescribed / laid down per month per boat according to cylinder of that boat. Diesel quota will be lapsed if it is not purchased and used within the respective month. This scheme is admissible to the members of the Fisheries Co-operative Society registered in Maharashtra State. Diesel distribution register shall be maintained for availing diesel quota. Beneficiary shall have Smart Card. https://fisheries.maharashtra.gov.in/1109/2046/Reimbursement-Of-VAT-On-HSD