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        GST - States

        Seeks to notify the provisions of sections 2 to 23 of the Finance Act, 2023 (Mah.XXXII of 2023) - 28/2023-State Tax - Maharashtra SGST

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        Commencement of GST provisions: sections 2-23 (except 14-18) from Oct 1; sections 14-18 from Aug 1. The Government, by Notification No. 28/2023-State Tax dated 22nd August, 2023 and exercising powers under sub section (2) of section 1, appoints different commencement dates: the first day of October, 2023 for the provisions corresponding to sections 2 to 23 except a specified subset, and the first day of August, 2023 for the provisions corresponding to sections 14 to 18.
                          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.

                                Commencement of GST provisions: sections 2-23 (except 14-18) from Oct 1; sections 14-18 from Aug 1.

                                The Government, by Notification No. 28/2023-State Tax dated 22nd August, 2023 and exercising powers under sub section (2) of section 1, appoints different commencement dates: the first day of October, 2023 for the provisions corresponding to sections 2 to 23 except a specified subset, and the first day of August, 2023 for the provisions corresponding to sections 14 to 18.


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