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of <h1>Maharashtra Amends GST Notification: Changes to Service Descriptions and E-commerce Exemptions Effective January 2022.</h1> The Government of Maharashtra has issued Notification No. 16/2021 to amend Notification No. 12/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Effective January 1, 2022, the amendments include the removal of the words 'or a Governmental authority or a Government Entity' from the description of services in serial numbers 3 and 3A. Additionally, provisions are added to serial numbers 15 and 17, stating that certain services supplied through an electronic commerce operator are exempt from specific items, as per sub-section (5) of Section 9 of the Act.
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