Specifies that the input tax credit of rent-a-cab, life insurance and health insurance. - MGST-1017/C.R.103 (21)/Taxation-1. - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralya, Mumbai- 400 032. Dated the 29th June 2017. NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R. 103 (21)/Taxation-1.- In exercise of the powers conferred by sub-clause (iii)(A) of clause (b) of sub-section (5) of section 17 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) , the Government of Maharashtra, hereby specifies that the input tax credit of rent-a-cab, life insurance and health insurance would be available in case the provision of these services is obligatory for an employer to provide to its employees under any law for the time being in force. 2. This notification shall come into force on the 1st day of July, 2017. By order and in name of the Governor of Maharashtra, R.D. BHAGAT, Deputy Secretary to the Government.