Reverse charge mechanism exemption extended under section 9(4) of the MGST Act to 30 September 2019. Exempts payment of tax under section 9(4) of the Maharashtra Goods and Services Tax Act, 2017 by replacing the earlier expiry date in the principal rate notification with a new expiry date of 30th day of September 2019 through Notification No. 22/2018 State Tax (Rate) dated 8 August 2018, leaving the exemption mechanism unchanged and altering only its temporal scope.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge mechanism exemption extended under section 9(4) of the MGST Act to 30 September 2019.
Exempts payment of tax under section 9(4) of the Maharashtra Goods and Services Tax Act, 2017 by replacing the earlier expiry date in the principal rate notification with a new expiry date of 30th day of September 2019 through Notification No. 22/2018 State Tax (Rate) dated 8 August 2018, leaving the exemption mechanism unchanged and altering only its temporal scope.
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