Amendment in Notification No. MGST. 1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017 - 17/2018-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. 17/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST. 1018/C.R-69(5)/Taxation 1. In exercise of the powers conferred by sub-section (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the Government Notification of the Finance Department No. MGST. 1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- 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, hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely :- Explanation . For the purposes of this item the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities. . 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.