Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 44th meeting held on 12.06.2021. - 04/2021-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 17th June 2021. NOTIFICATION Notification No. 04/2021-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021 /C.R. 62/Taxation 1 . -In exercise of the powers conferred by sub section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and 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 further amendments in the Government notification of Finance Department No. MGST.1017/C.R.103(10)/ Taxation-1 [Notification No. 11/2017-State Tax(Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29 th June, 2017, namely :- 2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause (f), the following shall be inserted, namely, - Provided that during the period beginning from the 14th June, 2021 and ending with the 30th September, 2021, the central tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent. . By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note: - The principal Notification No. MGST- 1017/C. R. 103(10)/Taxation-I [Notification No. 11 / 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. 1021/C.R.-57(A)/Taxation-1 [Notification No. 02/2021- State Tax (Rate)], dated the 9th June 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 154, dated the 9th June 2021