TaxTMI 
TaxTMI 
Amendments in the Notification of the Government in the Finance Department, No. MGST.1017/C.R.104 (a)/Taxation.-1 [No.1/2017- State Tax (Rate)], dated the 29th June 2017
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....vernor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.-The Principal notification No. 1/2017-State Tax (Rate), dated 29th June 2017 was published in the Maharashtra Government Gazette, Part IV-B Extraordinary No. 183, dated the 29th June 2017, and was last amended by Notification No. MGST1017/C.R.184(4)/Taxation-1., dated the 13th October, 2017 published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 336, dated the 13th October 2017. ============= Document 1 RNI No. MAHBIL /2009/37831 वरà¥à¤· ३, अंक १५५] सतà¥à¤¯à¤®à¥‡à¤µ जयते महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार-ब मंगळवार, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ [पृषà¥....
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....०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ 1. In the said notification, - (A) in Schedule I-2.5%,― (i) for S. No. 1 and the entries relating thereto, the following shall be substituted, namely: "1 0202, All goods [other than fresh or chilled], and put up in unit container and,- 0203, 0204, (a) bearing a registered brand name; or 0205, 0206, 0207, 0208, 0209, 0210 (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE]†; (ii) (iii) (iv) (v) (vi) for S. No. 2 and the entries relating thereto, the following shall be substituted, namely:- "2 0303, All goods [other than fresh or chilled] and put up in unit container and,- 0304, (a) bearing a registered brand name; or 0305, 0306, 0307, 0308 (b) bearing a brand name on which an actionable claim or enforceable right....
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....mn (3), the entry "Cashew nuts, whether or not shelled or peeled, desiccated coconuts " shall be substituted; (viii) in S. No. 30, in the entry in column (3), after the words "shelled or peeled", the words, "put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXUREâ€, shall be inserted; in S. No. 58, in the entry in column (3), after the words "Meal, powder," the words "Flour", shall be inserted; (ix) (x) S. No. 60 and the entries relating thereto shall be omitted; (xi) (xii) in S. No. 66, in column (3), the words, “other than of seed quality†shall be omitted; for S. No. 72 and the entries relating thereto, the following shall be substituted, namely:- "72 1210 20 00 Hop cones, ground, powdered or in the form of pellets; lupulin"; (xiii) for S. No. 78 and the entries relating thereto, the following shall be ....
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....amely:- "197A 4107 197B 4112 197C 4113 197D 4114 197E Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"; (xxii) after S. No. 218A and the entries relating thereto, the following serial number and the entries sh....
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....ber and the entries shall be inserted, namely: - "257B 9401 10 00 Aircraft seats"; (xxx) for S. No. 259A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: "259A 4016 or 9503 "259B 9507 259C 9601 Toy balloons made of natural rubber latex Fishing hooks Worked corals other than articles of coralâ€; w महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ (B) in Schedule II-6%,― (i) S. Nos. 2,3,4,5,6,7,8,9,10, and the entries relating thereto shall be omitted; (ii) for S. No. 11 and the entries relating thereto, the following shall be substituted, namely:― "11 0402 91 10, 0402 99 20 Condensed milk†; (iii) in S. No. 14, in column (3), the words “and desiccated ....
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....ating thereto shall be omitted; ॠfor S. Nos. 89, 90 and the entries relating thereto, the following shall be substituted, namely:― "89 90 4202 22 20 4202 22 30 Hand bags and shopping bags, of cotton Hand bags and shopping bags, of juteâ€; (xiii) in S. No. 139, in column (3), after the words "with rubber or plastics", the brackets and words "[other than jute twine, coir cordage or ropes]†shall be inserted; (xiv) (xv) S. No. 140, and the entries relating thereto shall be omitted; in S. No. 141, in column (3), after the words “specified or included", the brackets and words "[other than products of coir]" shall be inserted; (xvi) S. No. 152, and the entries relating thereto shall be omitted; (xvii) for S. No. 171 and the entries relating thereto, the following shall be substituted, namely:― "171 63[other than 6309] Other made up textile articles, sets of sale value exceeding Rs. 1000 per piece ( other than Worn clothing and other worn articles; rags] â€; (xviii) after S. No. 171A and the entries relating thereto, the following serial number and the entries shall b....
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....disability; intraocular lens [other than orthopaedic appliances, such as crutches, surgical belts, and trusses, hearing aids]" shall be substituted; (xxviii) after S. No. 222 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "222A 9403 Furniture wholly made of bamboo, cane or rattanâ€; (xxix) in S. No. 231, in the entry in column (3), the words "fishing hooksâ€, shall be omitted; (xxx) after S. No. 242 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: - Permanent transfer of Intellectual Property (IP) right in respect of goods other than Information Technology software"; (1) "243 (2) (3) Any Chapter (C) in Schedule III-9%,― (i) S. No. 1, and the entries relating thereto, shall be omitted; (ii) S. No. 10, and the entries relating thereto, shall be omitted; (iii) in S. No. 12, for the entry in column (3), the entry "Sugar confectionery [other than mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut....
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....ese extracts, essences or concentrates or with a basis of coffee"; (ix) S. Nos. 18, 19 and 20 and the entries relating thereto, shall be omitted; (x) in S. No. 23, for the entry in column (3), the entry, “Food preparations not elsewhere specified or included [other than roasted gram, sweetmeats, batters including idli/dosa batter, namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form, khakhra, chutney powder, diabetic foods]"shall be substituted; (xi) after S. No. 24 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:― "24A 2202 91 00, 2202 99 90 Other non-alcoholic beverages [other than tender coconut water]"; (xii) after S. No. 26 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:― Þ‡ १० महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡....
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....-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations [other than kajal, Kumkum, Bindi, Sindur, Alta]â€; (xxii) in S. No. 59, for the entry in columns (2) and (3), the following entries shall be substituted, namely:― "3305 Preparations for use on the hair"; महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ ११ (xxiii) in S. No. 60, for the entry in columns (2) and (3), the following entries shall be substituted, namely:― "3306 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [other than tooth powder]â€; (xx....
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....§à¥ª, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ (xxvii) after S. No. 62 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "62A 3405 (xxviii) Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404"; after S. No. 71 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "71A 3602 Prepared explosives, other than propellant powders; such as Industrial explosivesâ€; (xxix) after S. No. 72 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:— "72A 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articlesâ€; (xxx) after S. No. 73 and the entries relating thereto, t....
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....serial number and the entries shall be inserted, namely: - "107A 3922 (xxxvi) Baths, shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plasticsâ€; in S. No. 111, for the entry in column (3), the entry "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, plastic beads and feeding bottles]†shall be substituted; (xxxvii) after S. No. 121 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "121A 4013 Inner tubes of rubber [other than of a kind used on/in bicycles, cycle-rickshaws and three wheeled powered cycle rickshaws; and Rear Tractor tyre tubes]"; (xxxviii) in S. No. 123A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- (xxxix) "4016 Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]"; after S. No. 123A and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "123B 4017 123C ....
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....e entry "Artificial fur and articles thereof" shall be substituted; (xlv) after S. No. 137 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "137A 4410 137B 4411 137C 4412 137D 4413 137E 4414 137F 4418 Particle board, Oriented Strand Board and similar board (for example, wafer board) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances, other than specified boards Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards Plywood, veneered panels and similar laminated wood Densified wood, in blocks, plates, strips, or profile shapes Wooden frames for paintings, photographs, mirrors or similar objects Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾....
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....liefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] Worked slate and articles of slate or of agglomerated slate"; १६ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ (li) after S. No. 180 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "180A 6807 180B 6808 180C 6809 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch) Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral bin....
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....ारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ १ॠ(lvi) after S. No. 185 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "185A 6907 185B 6909 185C 6910 185D 6914 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures Other ceramic articles"; (lvii) after S. No. 189 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "189....
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....oses; leaded lights and the like; multi-cellular or foam glass in blocks, panels, plates, shells or similar forms"; (lxi) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- "195A 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns]"; (lxii) in S. No. 235, for the entry in column (3), the entry "Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel [other than Kerosene burners, kerosene stoves and wood burning stoves of iron or steel]" shall be substituted; (lxiii) after S. No. 235 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- "235A 7322 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air)....
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.... or other household articles, of aluminium; Utensils]"; (lxxiii) after S. No. 301 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "301A 8212 Razors and razor blades (including razor blade blanks in strips)"; (lxxiv) after S. No. 302 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "302A 8214 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives,); manicure or pedicure sets and instruments (including nail files) [other than paper knives, pencil sharpeners and blades therefor]"; (lxxv) in S. No. 303A, for the entry in columns (2) and (3), the following entries shall be substituted, namely:- "8302 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal"; २० महारà¤....
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....heated (excluding furnaces, ovens and other equipment of heading 8514), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric [other than Solar water heater and system]"; (lxxxi) in S. No. 324, for the entry in column (3), the entry "Weighing machinery (excluding balances of a sensitivity of 5 centigrams or better), including weight operated counting or checking machines; weighing machine weights of all kinds" shall be substituted; महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ ....
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....d the entries shall be inserted, namely:- "365A 8478 Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapterâ€; (lxxxviii) in S. No. 366, for the entry in column (3), the entry "Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Composting Machines]" shall be substituted; (lxxxix) in S. No. 369A, for the entry in column (3), the entry "Crank shaft for sewing machine, bearing housings; plain shaft bearings; gears and gearing; ball or roller screws" shall be substituted; २२ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ (xc) after S. No. 369A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:....
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....s 8519 or 8521"; in S. No. 383, for the entry in column (3), the entry "Closed-circuit television (CCTV), transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras [other than two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc.]†shall be substituted; महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ २३ الله (xcviii) after S. No. 383 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:- "383A 8526 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus 383B 8527 (xcix) Reception apparatus for radio-broadca....
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....n brushes, Lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes" shall be substituted; २४ महाराषà¥à¤Ÿà¥à¤° शासन राजपतà¥à¤° असाधारण à¤à¤¾à¤— चार -ब, नोवà¥à¤¹à¥‡à¤‚बर १४, २०१ॠ/ कारà¥à¤¤à¤¿à¤• २३, शके १९३९ (civ) after S. No. 397 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "397A 8547 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating materialâ€; (cv) S....
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....¥§à¥¯à¥©à¥¯ २५ (cviii) in S. No. 412, for the entry in column (3), the entry “Balances of a sensitivity of 5 cg or better, with or without weights" shall be substituted; (cix) after S. No. 413 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "413A 9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations (other than those for medical, surgical, dental or veterinary uses), including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like 413B 9023 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses"; (cx) after S. No. 423 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: · "423A 9101 423B 9102 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with ....
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...., watch bands and watch bracelets, and parts thereof "; Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments Other string musical instruments (for example, guitars, violins, harps) Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs Percussion musical instruments (for example, drums, xylophones, cymbols, castanets, maracas) Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds"; (cxviii) after S. No. 435....
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....g conjuring tricks and novelty jokesâ€; (cxxiii) in S. No. 441, for the entry in column (3), the entry "Articles and equipment for general physical exercise, gymnastics, athletics, swimming pools and padding pools (other than sports goods)" shall be substituted; (cxxiv) after S. No. 441 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - "441A 9508 441B 9602 Roundabouts, swings, shooting galleries and other fairground amusements; (other than travelling circuses and travelling menageries) Worked vegetable or mineral carving material and articles of these materials moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatinâ€; (cxxv) after S. No. 448 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - "448A 9611 Date, sealing or numbering stamps, and the like (including devices for prin....
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....t engines)" shall be substituted; (v) in S.No. 117, in column (3), the words, figures and brackets “concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]†shall be omitted; (vi) S. Nos. 118, 121, 123, 124, 125, 126, 127, 128, 129, 131, 132, 133, 134 and the entries relating thereto, shall be omitted; 66 (vii) in S.No. 135, for the entry in column (3), the entry Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)†shall be substituted; (viii) S. Nos. 136, 137, 138 and the entries relating thereto, shall be omitted; (ix) in S.No. 141, in column (3), after the words and figures "heading 8508" the words and brackets “(other than wet grinder consisting of stone as a grinder)†shall be added; (x) S. Nos. 144, 145, 147, 148, 149, 150 and the entries relating thereto, shall be omitted; (x....