Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement. The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that 'specified premises' has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.
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.
Specified premises definition updated; Maharashtra adopts central notification clause and substitutes Explanation item (c) before commencement.
The notification amends the Explanation to Notification No. 17/2017-State Tax (Rate) by substituting item (c) so that "specified premises" has the same meaning as assigned in clause (xxxvi) of paragraph 4 of Notification No. 11/2017-Central Tax (Rate). The amendment is made under the State's power in section 9(5) of the Maharashtra GST Act and replaces the prior wording of item (c) in the principal notification.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
