engaged in making supplies of taxable goods or services on reverse charge basis.

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....T<br>Maharashtra SGST<br>FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 21st June 2017 NOTIFICATION MAHARASHTRA GOODS AND SERVICES TAX ACT, 20....

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.... recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act. 2. This noti....