Seeks to amend Notification No. 11/2017- State Tax (Rate) dated 29.06.2017. - 15/2021—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 3rd December, 2021. NOTIFICATION Notification No. 15/2021-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST. 1021/C.R 108A/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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, 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 29th June, 2017, namely :- In the said notification, in the TABLE,- (i) against serial number 3,- (1) in column (3), in the heading Description of Service , in items (iii), (vi), (ix) and (x), for the words Union territory, a local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted ; (2) in column (3), in the heading Description of Service , in item (vii), for the words Union territory, local authority, a Governmental Authority or a Government Entity the words Union territory or a local authority shall be substituted ; (3) in column (5), in the heading Condition , the entries against items (iii), (vi), (vii), (ix) and (x), shall be omitted ; (ii) against serial number 26, in column (3), in the heading Description of Service , in item (i), in clause (b), after the words, numbers, figures and brackets Customs Tariff Act, 1975 (51 of 1975) the words except services by way of dyeing or printing of the said textile and textile products shall be inserted. 2. This notification shall come into force with effect from the 1st day of January, 2022. 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-1 [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. 92/Taxation-1 [Notification No. 06/ 2021- State Tax (Rate)], dated the 14th October, 2021,published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 304, dated the 14th October, 2021.