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<h1>Transitional Provisions Under Maharashtra GST Act 2017: Claim Input Tax Credit for VAT and Entry Tax Transition</h1> Under the Maharashtra Goods and Services Tax Act, 2017, transitional provisions allow registered persons to claim input tax credit for Value Added Tax and Entry Tax carried forward from the previous tax regime. This credit can be claimed in the electronic credit ledger, subject to conditions such as the admissibility of credit under both the old and new laws, and the possession of valid invoices. Specific provisions address credits for capital goods, inputs in stock, and tax paid on goods received after the transition. The Act also outlines conditions for those previously dealing with exempt or tax-free goods and those paying fixed tax rates.