Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Amendment to Notification No.11/2017-State Tax (Rate)] dated the 29th June 2017.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government Notification of the Finance Department No. MGST-1017/C.R.103(10)/Taxation-1 [No.11/2017-State Tax (Rate)] dated the 29th June 2017 , in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June 2017, namely: In the said notification, (i) in the Table, (a) against serial number 3, A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted ; .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (viii) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 - ; (b) against serial number 8, for item (ii), in column (5), for the word or the word and shall be substituted. (c) against serial number 8, for item (vi), in columns .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 9 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (i) Renting of any motor vehicle designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ervices, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods. - ; (h) against serial number 26, in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely:- (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; ; (ii) in item (i), after sub-item (d), the following sub-item shall be inserted, namely: - (da) printing of all goods falling under Chapter 48 or 49 , which attract MGST @ 2.5per cent. or Nil; (iii) in item (i), after sub-item (e), the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... n goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49 , which attract MGST @ 6 per cent. 6 - ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note :- The principal notification was published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 182, dated the 29th June 2017 vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(10)/Taxation-1 [Notification No. 11/2017 State Tax (Rate)], dated the 29th June 2017 and was last amended by the Government Notification, Finance Department Notification No. MGST-1017/C.R.167/Taxation-1 [Notification No. 24/2017-State Tax (Rate)] published in the Maharashtra Government Gazette, Extraordinary Part IV-B No. 297, dated the 25th September 2017. - Notification Tax Management India - taxmanagementindia - taxm .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates