TaxTMI 
TaxTMI 
Amendment to Notification No.11/2017-State Tax (Rate)] dated the 29th June 2017.
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....nd 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, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June 2017, namely:-- In the said notification, (i) in the Table, -- (a) against serial number 3,-- A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted ; ....
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.... the Maharashtra Goods and Services Tax Act, 2017 and associated services, in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles from the nearest point of the appropriate base line. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 -"; (b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(vi) Transport of passengers by any motor vehicle ....
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....input service in the same line of business (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] Or 6 -"; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or after 1^st July 2020. - (vi) Financial and related services....
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.... (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) Manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);"; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(ia) Services by way of job work in relation to (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract MGST @ 6 per cent. 6 -"; (v) in item (ii), aft....
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....c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted; (iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: - "(ix) "Governmental Authority" means an authority or a board or any other body, - (i) set up by an Act of Parliament or a State Legislature; or (ii) established by any Government, with 90 per cent. or more participation by way of equity or control to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (x) "Government Entity" means an authority or a board or any other body including a society, trust, corporation, (i) set up....