Seeks to amend Notification No. 11-2017-State Tax (Rate) dt.29.06.2017 reducing MGST rate on Maintenance, Repair and Overhaul (MRO) services in respect of aircraft from 18% to 5% with full ITC.

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...., dated 7th April 2020. NOTIFICATION Notification No. 2/2020-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1020/C.R.40 /Taxation-1.- In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Ma....

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....es and other aircraft components or parts 2.5 - (b) in item (ii), in column (3), after the brackets and figures "(i)", the word, brackets, and figures "and (ia)" shall be inserted. 2. This notification shall come into force with effect from the 1st day of April, 2020. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note.-The principal ....