Seeks to amend notification No. 50/2018- State Tax dated 18th November, 2018 - 25/2024—STATE TAX - Maharashtra SGST

FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 5th November, 2024 NOTIFICATION NOTIFICATION NO. 25/2024 STATE TAX Maharashtra Goods And Services Tax Act, 2017. No. MGST.1024/C.R.44(5)/Taxation-1 . In exercise of the powers conferred by sub-section (3) of section 1 read with section 51 of the Maharashtra Goods and Services Tax Act, 2017, (Mah. XLIII of 2017), hereafter in this notification referred to as the said Act, the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the Government Notification of Finance Department No. 50/2018-State Tax, dated the 18th November 2018 published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.331, dated the 18th November, 2018 namely:- In the said notification, (i) after clause (c) and before the first proviso, the following clause shall be inserted, (d) any registered person receiving supplies of metal scrap falling under Chapters 72 to 81 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from other registered person ; (ii) for the third proviso, the following proviso shall be substituted, namely- Provided also that nothing in this notification shall apply to the supply of goods or services or both, which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of Section 51 of the said Act, except the person referred to in clause (d) of this notification. 2. This notification shall come into force with effect from the 10th day of October, 2024. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note : - The principal Notification No.50/2018- State Tax, dated 18th November, 2018 was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No.331, dated the 18th November, 2018 and last amended vide Notification No. GST. 1018/C.R. 149/Taxation-1, dated the 31st December, 2018 [Notification No.73/2018-State Tax] which was published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 470, dated the 31st December, 2018.