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of <h1>Maharashtra Amends GST Notification: Limits Input Tax Credit to 2.5% on Services with Higher State Tax Rates.</h1> The Government of Maharashtra has issued Notification No. 12/2023 to amend Notification No. 11/2017-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017. Effective from October 20, 2023, the amendments include conditions for input tax credit on services where the supplier charges a state tax rate higher than 2.5%. Specifically, input tax credit is limited to 2.5% of the input service cost. Changes also involve text modifications in certain items and the omission of specific entries in the Scheme of Classification of Services.
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