To amendment to Notification No. 8/2017-State Tax dated 29.06.2017 so as to align the rates for Composition Scheme with MGST Rules, 2017 - 5/2019—State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 30th January 2019. NOTIFICATION Notification No. 5/2019-State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1019/C.R. 14 /Taxation 1 . - In exercise of the powers conferred by sub-section (1) of section 10 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 notification of the Government of Maharashtra in the Finance Department No. GST-1517/C.R. 103(17)/ Taxation-1 [No.8/2017-State Tax], 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, for the portion beginning with the words an amount calculated at the rate of and ending with the words half per cent. of the turnover of taxable supplies of goods in State in case of other suppliers , the words and figures, an amount of tax calculated at the rate specified in rule 7 of the Maharashtra Goods and Services Tax Rules, 2017: shall be substituted. 2. This notification shall come into force with effect from the 1st day of February, 2019. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note.- The principal Notification No. GST-1517/C.R. 103(17)/Taxation-1 [Notification No -8/2017- State Tax ], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. MGST- 1018/C.R.-06 / Taxation-1 [Notification No -1/2018- State Tax ], dated the 1st January 2018, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 4, dated the 1st January 2018.