To amend notification No. 12/ 2017- State Tax (Rate) so as to exempt certain services as recommended by GST Council in its 38th meeting held on 18.12.2019

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..... 032, dated the 2nd January 2020. NOTIFICATION Notification No. 28/2019-State Tax (Rate) MAHARASHTRA GOODS AND SSERVICES TAX ACT, 2017. No. GST.1019/C.R.157 /Taxation 1. - In exercise of the powers conferred by sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Mahar .....

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..... substituted, namely, - (5) Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial or financial activity in an industrial or financial business area : Provided further that the Central Government concerned shall monitor and enforce the above condition as per the ord .....

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..... incorporate in the terms and conditions, the fact that the state tax was exempted on the long term lease of the plots by the original lessor to the original lessee subject to above condition and that the parties to the said agreements undertake to comply with the same. 2. This notification shall come intoforce with effect from the 1st day of January 2020. .....

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