Amendment to Notification No.11/2017-State Tax (Rate)] dated the 29th June 2017.
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....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 ; B. in item (vi), in column (3), for the words "a loc....
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....f 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 designed to carry passengers where the cost of fuel is included in the consideration charged from the service recipient....
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....t 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 1st July 2020. - (vi) Financial and related services other than (i), (ii), (iii), (iv), and (v) above. 9 -"; (g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be sub....
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....irst 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), after sub-item (b), the following sub-item shall be inserted, namely: "(c) printing of all goods falling under Chapter 48 or 49, which attract MGST @ 2.5 per cent. or Nil."; (vi) after item (ii), in columns (3), (4) and (5) in column (3) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) "(iia) Se....