Amendment to Notification No. 11-2017 - State Tax (Rate) to reduce SGST rate on specified supplies.

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.... the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R.103(10)/Taxation-1 [No.11/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.182 dated the 29th June 2017, namely :- In the said notification, in the Table,- (1) against serial number 3, for item (iii), in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and S....

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....ng for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction/enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or cremation of deceased.     6     . . (v) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), supplied by way of construction, erection, commissioning, or insta....

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....e consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken, [Please refer to Explanation No. (iv)] or 6 -"; (3) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) "(iii) Services of goods transport agency GTA) in relation to transportation of goods (including used household goods for personal use . Explanation. "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Pr....

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.... No. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, hence-forth, be liable to pay state tax @ 6% on all the services of GTA supplied by it."; (6) against serial number 26,- (a) in column (3), in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely :- "(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (B) the Explanation shall be omitted ,- (b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) "(ii) Services by way of any tr....