Amendment to Notification No. 12/2017- State Tax (Rate) so as to exempt certain services

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....HARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1018/C.R.145 /Taxation 1. - In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following furt....

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.... (b) local authority; or (c) Governmental agencies, which has taken registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. Nil   Nil";     (b) after serial number 27 and the entries relating thereto, the followin....

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....tries shall be inserted, namely :- (1) (2) (3) (4) (5) "74A   Heading 9993   Services provided by rehabilitation professionals recognised under the Rehabilitation Council of India Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, reha....