Amendment in Notification No.01/2017-State Tax (Rate) dated the 29th June, 2017 - 09/2023—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 10th August 2023. NOTIFICATION Notification No. 09/2023-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1023/C.R39(3)/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, hereby makes the following further amendments in the Government notification of Finance Department, No. MGST-1017/C.R.104/ Taxation-1.[Notification No.1/2017-State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.183, dated the 29th June, 2017, namely : In the said notification, A. in Schedule I 2.5%, (i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted, namely : (1) (2) (3) 99B. 1905 Un-fried or un-cooked snack pellets, by whatever name called, manufactured through process of extrusion ; (ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted, namely : (1) (2) (3) 108A 2309 Fish soluble paste ; (iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be inserted, namely : (1) (2) (3) 156B 2619 Linz-Donawitz (LD) Slag ; (iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall be inserted, namely : (1) (2) (3) 218AA. 56050020 Imitation zari thread or yarn known by any name in trade parlance ; B. in Schedule II 6%, against S. No. 137, for the entry in column (3), the entry Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade parlance shall be substituted ; C. in Schedule III 9%, (i) against S. No. 16, in column (3), for the words toasted bread and similar toasted products , the words toasted bread and similar toasted products, un-fried or uncooked snack pellets, by whatever name called, manufactured through process of extrusion shall be substituted ; (ii) against S. No. 28, for the entry in column (3), the entry Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel, other than Linz-Donawitz (LD) slag shall be substituted ; 2. This notification shall come into force on 27th July, 2023. 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.104/ Taxation-1 [Notification No. 1/2017- State Tax (Rate)], dated the 29th June 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183, dated the 29th June 2017 and was last amended vide Notification No. MGST-1023/C.R.14(3)/Taxation-1 [Notification No. 03/2023- State Tax (Rate)], dated the 23rd, March 2023, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.96, dated the 23rd, March 2023.