To exempt supplies made by Government Departments and PSUs to other Government Departments and vice-versa from TDS - 73/2018--State Tax - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st December 2018 NOTIFICATION Notification No. 73/2018--State Tax MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R. 149/Taxation-1.- In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereafter in this notification referred to as the said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government in the Finance Department No. 50/2018-State Tax, dated the 18th September, 2018 published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 331, dated the 18th September, 2018, namely :- In the said notification, after the second proviso, the following proviso shall be inserted, namely :- Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act. . By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note :- The Principal Notification No. 50/2018-State Tax, dated 18th September, 2018 was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 331, dated the 18th September, 2018 and last amended vide Notification No. GST. 1018/C.R. 127/Taxation-1, dated the 5th November, 2018 [Notification No. 61/2018-State Tax] which was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 410, dated the 5th November, 2018.