Amendment Notification No. MGST-1017/C.R. 103(4)/Taxation-1 [No.5/2017-State Tax (Rate)], dated the 29th June 2017 - 20/2018-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. 20/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST-1018/C.R-69(8)/Taxation- 1 . - In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 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, No. MGST-1017/C.R. 103(4)/Taxation-1 [No.5/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.182 dated the 29th June 2017, namely :- In the said notification, in the opening paragraph the following proviso shall be inserted, namely : - Provided that, - (i) nothing contained in this notification shall apply to the input tax credit accumulated on supplies received on or after the 1st day of August, 2018, in respect of goods mentioned at serial numbers 1, 2, 3, 4, 5, 6, 6A, 6B, 6C and 7 of the Table below; and (ii) in respect of said goods, any unutilised input tax credit lying in balance, after payment of tax for and upto the month of July, 2018, on the inward supplies received upto the 31st day of July 2018, shall lapse. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government.