Amendment to Notification No. 2/2017-State Tax (Rate) dated 29.06.2017 to exempt MGST on goods - 25/2018—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st December 2018 NOTIFICATION Notification No. 25/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R.143 /Taxation 1. -In exercise of the powers conferred by sub-sections (1) 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, hereby makes the following further amendments in the Government notification of the Finance Department, No. MGST-1017/C.R. 103(1)/Taxation-1, [Notification No -2/2017- 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, 1. In the schedule, (i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely : 43A 0710 Vegetables ( uncooked or cooked by steaming or boiling in water ), frozen 43B 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption ; (ii) after S. No. 121 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 121A 4904 00 00 Music, printed or in manuscript, whether or not bound or illustrated ; (iii) after S. No. 152 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 153 Any Chapter Supply of gift items received by the President, Prime Minister, Governor or Chief Minister of any State or Union territory, or any public servant, by way of public auction by the Government, where auction proceeds are to be used for public or charitable cause . 2. This notification shall come into force on the 1st January, 2019. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note: The principal Notification No. MGST-1017/C.R. 103(1)/Taxation-1 [Notification No. -2/2017- State Tax (Rate)], dated the 29th June, 2017, published in theMaharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017 and was last amended by Notification No. MGST. 1018/C.R.- 69 (7)/Taxation-1 [Notification No. -19/2018- State Tax (Rate)], dated the 27th July 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 253, dated the 27th July 2018.