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<h1>Maharashtra GST Amendment: New Entry 5AB Covers Renting Non-Residential Property by Unregistered to Registered Persons, Effective Oct 2024.</h1> The Government of Maharashtra has issued Notification No. 09/2024-State Tax (Rate) under the Maharashtra Goods and Services Tax Act, 2017, amending Notification No. 13/2017-State Tax (Rate) dated 29th June 2017. This amendment introduces a new entry, 5AB, in the notification's table, specifying that services related to renting any immovable property, other than residential dwellings, provided by any unregistered person to any registered person, are covered. This amendment will be effective from 10th October 2024. The notification was issued by the Deputy Secretary to the Government of Maharashtra.