Seeks to amend notification No. 11/2017- State Tax (Rate) so as to notify MGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

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....e Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, 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, Notification 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, 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 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substi....

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.... provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation (iv)] (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v) in column (3) shall attract state tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (....

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....serial number 17, in column (3), for item (viii), the following shall be substituted; (3) "(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi) and (viia) above." (i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely :- (3) (4) (5) "(ia) Other professional, technical and business services relating to exploration, mining or drilling of petroleum crude or natural gas or both 6 -"; (j) against serial number 21, in column (3), in item (ii), for the brackets and words "(i) above", the brackets and words "(i) and (ia) above" shall be substituted; (k) against serial number 24, in column (2), ....

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....rovided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied. (xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature. (xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommo....