Seeks to amend Notification No. 11-2017-State Tax (Rate) dt.29.06.2017 reducing MGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

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..... a, Mumbai 400 032, dated 7th April 2020. NOTIFICATION Notification No. 2/2020-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.40 /Taxation-1.- In exercise of the powers conferred by sub-section (1), 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 Maharashtra G .....

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..... (ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts 2.5 - (b) in item (ii), in column (3), after the brackets and figures (i) , the word, brackets, and figures and (ia) shall be inserted. 2. This notification shall come into force with effect from th .....

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