Seeks to amend Notification No 13/2017- State Tax (Rate) dated 29th June, 2017 - 02/2023-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 23rd March 2023. NOTIFICATION Notification No. 2/2023 State Tax (Rate) Maharashtra Goods and Services Tax Act, 2017. No. MGST-1023/C.R. 14(1)/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 State Government, 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 (12) / Taxation 1[Notification No. 13/2017-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 Explanation, in clause (h), for the words and State Legislatures the words , State Legislatures, Courts and Tribunals shall be substituted. 2. This notification shall come into force with effect from the 1st March, 2023. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government Note . The principal Notification MGST-1017/C.R. 103 (12)/Taxation-1 [ Notification No. 13/2017-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, and was last amended vide Notification No. GST.1022/C.R.34(2)/Taxation-1 [Notification No. 05/2022- State Tax (Rate)], dated the 8th August, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.282, dated the 8th August, 2022.