Levy of tax on intra State supply allows state notification commencement, permitting different dates for different provisions. This Act is titled the Maharashtra Goods and Services Tax Act, 2017 and provides for the levy and collection of tax on intra State supply of goods or services or both. It extends to the whole of Maharashtra and shall come into force on such date as the State Government may appoint by notification in the Official Gazette, allowing different dates to be appointed for different provisions and construing references to commencement accordingly.
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Provisions expressly mentioned in the judgment/order text.
Levy of tax on intra State supply allows state notification commencement, permitting different dates for different provisions.
This Act is titled the Maharashtra Goods and Services Tax Act, 2017 and provides for the levy and collection of tax on intra State supply of goods or services or both. It extends to the whole of Maharashtra and shall come into force on such date as the State Government may appoint by notification in the Official Gazette, allowing different dates to be appointed for different provisions and construing references to commencement accordingly.
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