Seeks to supersede Notification 14/2021-ST(R)dated18.11.2021 and amend Notification No.1/2017 State Tax Rate dated 28.6.2017 - 21/2021-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 11th January 2022. NOTIFICATION Notification No. 21/2021-State Tax (Rate) No. GST-1021/C.R.03/Taxation-1. -In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and in supersession of the Government notification of Finance Department No. MGST.1021/C.R.108/ Taxation-1 [Notification No. 14/2021-State Tax(Rate)], dated the 3rd December, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 366, dated the 3 rd December, 2021, hereby makes the following further amendments in the Government notification of Finance Department No. MGST.1017/C.R.103(1)/Taxation-1 [Notification No. 1/2017-State Tax (Rate) ], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183, dated the 29th June, 2017, namely : In the said notification, (a) in Schedule I 2.5%, serial number 225 and the entries relating thereto shall be omitted; (b) in Schedule II- 6%, after serial number 171 and the entries relating thereto, the following serial number and entries shall be inserted, namely : 171A 64 Footwear of sale value not exceeding ₹ 1000 per pair. 2. This notification shall come into force on the 1st day of January, 2022. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government.