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TMI BlogSeeks to amend notification No. 11/2017- State Tax (Rate) so as to notify MGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.X X X X Extracts X X X X X X X X Extracts X X X X ..... (1) of section 16 and section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(10)/Taxation-1 [Notification No.11/2017-State Tax (Rate)], dated the 29th June, 2017, published 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 7, for the entries relating thereto in column (3), (4) and (5), th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice has not been taken [Please refer to Explanation (iv)] (v) Composite supply of outdoor catering together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than specified premises provided by any person other than- (a) suppliers providing hotel accommodation at specified premises , or (b) suppliers located in specified premises . 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15, in column (3), item (iv) and the entries relating thereto in column (4) and (5) shall be omitted; (e) against serial number 15, in column (3), in item (vii), the brackets and words , (iv) shall be omitted; (f) against serial number 17, in column (2), the figures and words , with or shall be omitted; (g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in column (4) and (5) shall be omitted; (h) against serial number 17, in column (3), for item (viii), the following shall be substituted; (3) (viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi) and (viia) above. (i) against seri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Tariff Act, 1975 (51of 1975); 0.75 - (ic) Services by way of job work in relation to bus body building; 9 - (id) Services by way of job work other than (i), (ia), (ib) and (ic) above; 6 - ; (o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures (ia), , the brackets, words and figures (ib), (ic), (id), shall be inserted; (ii) in the paragraph 2A, the word registered shall be omitted; (iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely :- (xxxii) Restaurant service m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umber 119 to 124, in column (4), for the words with or without , wherever they occur, the word with shall be substituted; (b) against serial number 232 to 240, in column (4), for the words with or without , wherever they occur, the word without shall be substituted. . 2. This Notification shall come into force with effect from the 1st day of October, 2019. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note.- The principal Notification No.MGST-1017/C.R. 103(10)/Taxation-1 [Notification No.11/2017-State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th June 2017 and wa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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