Amendment in Notification No. MGST.1017/C.R.- 103(12)/ Taxation.-1 [Notification No. 13/2017-State Tax (Rate)], dated the 29th June 2017 - 15/2018-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th July 2018 NOTIFICATION Notification No. 15/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 GST. 1018/C.R. 69(3)/Taxation 1.- In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council,hereby makes the following further amendments in the Government Notification of the Finance Department Notification No. MGST.1017/C.R.- 103(12)/ Taxation.-1 [Notification No. 13/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B No. 182, dated the 29th June 2017, namely : - In the said notification,- (i) in the Table,after serial number 10 and the entries relating thereto, the following serial number and the entries relating thereto shall be inserted, namely :- (1) (2) (3) (4) 11 Services supplied by individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm to bank or non-banking financial company (NBFCs). Individual Direct Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm. A banking company or a non-banking financial company, located in the taxable territory. ; (ii) in the Explanation, after clause (f), the following clause shall be inserted, namely :- (g) renting of immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property. . 2. This notification shall come into force with effect from 27th July 2018. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.