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of <h1>Maharashtra exempts intra-State supplies received by deductors from state tax under MGST Act, 2017, Section 51. Effective July 1, 2017.</h1> The Maharashtra Government, under the Maharashtra Goods and Services Tax Act, 2017, has issued a notification exempting intra-State supplies of goods or services received by a deductor under section 51 from state tax. This exemption applies to supplies from unregistered suppliers, provided the deductor is not required to register under any provision other than sub-clause (vi) of section 24. This measure, deemed necessary in the public interest and recommended by the Council, is effective from July 1, 2017.
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