Seeks to amend Notification No. 12/2017- State Tax (Rate) dated 29.06.2017.

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....ICES TAX ACt, 2017. No. GST. 1021/C.R 108B/Taxation-1.-In exercise of the powers conferred by sub-sections (3) and (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 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the reco....

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....ing " Description of Services ", after item (c), the following shall be inserted, namely,- "Provided that nothing contained in items (b) and (c) above shall apply to services supplied through an electronic commerce operator, and notified under sub-section (5) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)."; (iv) against serial number 17, in column (3), i....