Seeks to amend notification No. 06/2019- State Tax (Rate) so as to give effect to the recommendations made by GST Council in its 43rd meeting held on 28.05.2021. - 03/2021 - State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 9th June 2021. NOTIFICATION Notification No. 03/2021 - State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1021/C.R.57(B)/Taxation-1 .-In exercise of the powers conferred by section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government notification of Finance Department No. MGST. 1019/C.R.50/Taxation-1 [Notification No. 06/2019-State Tax(Rate)], dated the 30th March, 2019, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 110, dated the 30th March, 2019, namely:- In the said notification, in the first paragraph,- (a) for the words in whose case the liability to , the words , who shall shall be substituted ; (b) for the words shall arise on the date of issuance of completion certificate for the project, where required, by the competent authority or on its first occupation, whichever is earlier , the words in a tax period not later than the tax period in which the date of issuance of the completion certificate for the project, where required, by the competent authority, or the date of its first occupation, whichever is earlier, falls shall be substituted. 2. This notification shall come into force with effect from the 2nd day of June, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note.- The principal Notification No. MGST-1019/C.R.50 Taxation-1 [Notification No. 06/2019- State Tax (Rate)], dated the 30th March, 2019.