TaxTMI 
TaxTMI 
Amendment in the Notification No. 11/2017- ST(R)- To notify SGST rates of various services as recommended by GST Council.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST-1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017, namely :- In the said notification ,- (i) in the Table,- (a) against serial number 3, in column (3),- (A) in item (iv) ,- (I) for sub-item (c), the following sub-item shall be substituted, namely :- '(c) a civil structure or any other original works pertaining to the "ln-situ redevelopment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....-item shall be inserted, namely :- "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March 2017; "; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5) the following shall be substituted, namely :- (3) (4) (5) "(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 provided by a subcontractor to the main contractor providing services specified in item (iii) or item (vi) above to the....
X X X X Extracts X X X X
X X X X Extracts X X X X
...., (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel" shall be substituted; (c) against serial number 10, 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) Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanat....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Time charter of vessels for transport of goods. 2.5 Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)]. (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi) and (vii) above. Same rate of state tax as applicable on supply of like goods involving transfer of title in goods. -"; (f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words "supplying the service", the words and brackets ", other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from ano....
X X X X Extracts X X X X
X X X X Extracts X X X X
...."25 Heading 9987 (i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Maharashtra Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction) services, other than (i) above. 9 -"; (j) against serial number 26, in column (3) ,- (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely :- "(ea) manufacture of leather goods or foot wear falling unde....
X X X X Extracts X X X X
X X X X Extracts X X X X
....and figures "(iiia)," shall be inserted; (ii) for paragraph 2, the following shall be substituted, namely :- "2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may....