Seeks to amend notification No. 5/2017- State Tax dated 21st June, 2021 - 24/2024-State Tax - Maharashtra SGST

FINANCE DEPARTMENT Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk, Mumbai 400 032, dated the 5th November, 2024. NOTIFICATION Notification No. 24/2024 State Tax Maharashtra Goods And Services Tax Act, 2017. No. MGST.1024/C.R.44(4)/Taxation-1 . In exercise of the powers conferred by sub-section (2) of section 23 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 amendments in the Government Notification of Finance Department No. 05/2017-State Tax, dated the 21st June, 2021, No. GST.1017/C.R.94(D)/Taxation-1, namely : In the said notification, after the opening paragraph, the following proviso shall be inserted, namely : Provided that nothing contained in this notification shall apply to any person engaged in the supply of metal scrap, falling under Chapters 72 to 81 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975). . 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.