Amendments in the Government Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(12)/Taxation-1 [Notification No. 13/2017- State Tax (Rate)], dated the 29th June, 2017.
X X X X Extracts X X X X
X X X X Extracts X X X X
....e recommendations of the Council, hereby makes the following further amendments in the Government Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(12)/Taxation-1 [Notification No. 13/2017- 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, in the Table,- (i) for serial number 9 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) "9 Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not withdraw the said option within a period of 1 year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the publisher. "; (iii) after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely :- (1) (2) (3) (4) "15 Services provided by way of renting of a motor vehicle provided to a body corporate. Any person other than a body corporate, paying state tax at the rate of 2.5% on renting of motor vehicles with input tax credit only of input service in the same line of business Any body corporate located in the taxable territory. 16 Services of lending of securities....
X X X X Extracts X X X X
X X X X Extracts X X X X
....orward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.) Reference No. ___________________ Date ____________ To ____________________ ____________________ ____________________ (To be addressed to the Jurisdictional Joint Commissioner) 1. Name of the author: 2. Address of the author: 3. GSTIN of the author: Declaration 1. I have taken registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), and I hereby exercise the option to pay State Tax on the service specified against serial No. 9A in column (2) of the Table in the Notification No. 13/2017 - ....
TaxTMI
TaxTMI