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of <h1>Maharashtra Amends GST Notification 12/2017: Exempts Services by Old Age Homes, Electricity Utilities, and More.</h1> The Government of Maharashtra has amended Notification No. 12/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Key changes include the exemption of certain services from state tax, such as services by old age homes, electricity distribution utilities, warehousing of minor forest produce, and services by the Coal Mines Provident Fund Organisation. Additionally, services related to licensing and testing by the Food Safety and Standards Authority of India and artificial insemination of livestock are now tax-exempt. The notification also clarifies the tax treatment for services provided by educational boards and unincorporated bodies. These changes are effective from July 27, 2018.
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