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of <h1>Maharashtra Amends GST Notification to Update Reverse Charge Mechanism, Includes New Service Categories and Exemptions.</h1> The Government of Maharashtra has amended Notification No. 13/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, effective January 1, 2019. The amendment specifies services taxed under the Reverse Charge Mechanism (RCM). It exempts services by a goods transport agency to government entities registered only for tax deduction purposes. New entries include services by business facilitators to banks, agents of business correspondents, and security services to registered persons, with specific exemptions. The provisions now also apply to the Parliament and State Legislatures.
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