To rescind Notification No. 8/2017-State Tax (Rate) dated 29.06.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the MGST Acts - 01/2019—State Tax (Rate) - Maharashtra SGST
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Rescission of tax notification removes prior rate provisions and preserves actions taken before rescission. Rescission of the earlier State Tax (Rate) notification withdraws Notification No. 8/2017 concerning rate provisions and amendments related to the reverse charge mechanism on supplies by unregistered persons. The Government, exercising powers under the Maharashtra Goods and Services Tax Act on the Council's recommendation, rescinds that notification except as to things done or omitted before rescission, with the rescission effective from the stated commencement date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rescission of tax notification removes prior rate provisions and preserves actions taken before rescission.
Rescission of the earlier State Tax (Rate) notification withdraws Notification No. 8/2017 concerning rate provisions and amendments related to the reverse charge mechanism on supplies by unregistered persons. The Government, exercising powers under the Maharashtra Goods and Services Tax Act on the Council's recommendation, rescinds that notification except as to things done or omitted before rescission, with the rescission effective from the stated commencement date.
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