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Amendment to Notification No. 13/2017- State Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM)

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..... OTIFICATION Notification No. 29/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R.146 /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 Government of Maharashtra, on the recommendations of the Council, hereby makes the following further a .....

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..... overnmental agencies, which has taken registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) only for the purpose of deducting tax under section 51 and not for making a taxable supply of goods or services. ; (b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - ( .....

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..... a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply of goods or servi .....

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..... 13/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017 and was last amended by Notification No. MGST. 1018/C.R.- 69 (3)/Taxation-1 [Notification No -15/2018- State Tax (Rate)], dated the 27th July 2018, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 249, da .....

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