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TMI BlogSeeks to amend Notification No 11/2017- State Tax (Rate) dated 29.06.2017X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of Finance Department 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, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Please refer to Explanation no. (iv)] ; (c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - (3) (4) (5) (vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above. 9 - ; (V) against serial number 10, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) (4) (5) (ia) Renting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services. 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] ; (X) against serial number 32, in column (3), - (a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (xxxx) goods transport agency means, - any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. ; (C) After Annexure IV, following annexure shall be inserted, namely: - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion shall come into force with effect from the 18th July, 2022. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note :-The principal Notification Department No. MGST-1017/C.R. 103 (10)/Taxation-1. [Notification No. 11/2017-StateTax(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 was last amended vide Notification No. GST. 1021/C.R 03A/Taxation-1 [Notification No. 22/2021- State Tax (Rate)], dated the 11th January, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 7, dated the 11th January, 2022. - Notification Tax Managemen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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