To amend notification No. 13/ 2017- State Tax (Rate) so as to notify certain services under reverse charge mechanism (RCM) as recommended by GST Council in its 38th meeting held on 18.12.2019. - 29/2019—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 2nd January 2020. NOTIFICATION Notification No. 29/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1019/C.R.159 /Taxation 1 .- In exercise of the powers conferred by sub-section (3) of section 9 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 Finance Department No. MGST-1017/C.R.103(12)/Taxation-1 [Notification No.13/2017-State Tax (Rate)], dated 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 Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) 15 Services provided by way of renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient, provided to a body corporate. Any person, other than a body corporate who supplies the service to a body corporate and does not issue an invoice charging central tax at the rate of 6 per cent. to the service recipient Any body corporate located in the taxable territory. . 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(12)/Taxation-1 [Notification No. 13/2017- State Tax (Rate)], 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. GST. 1019/C.R.-116(8)/Taxation-1 [Notification No. 22/2019- State Tax (Rate)], dated the 1st October 2019, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 384, dated the 1st October 2019.