TaxTMI 
TaxTMI 
Seeks to amend Notification No 11/2017- State Tax (Rate) dated 29.06.2017
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....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 further amendments in the Government notification of Finance Department 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, - (A) in the Table, - (I) against serial number 3, in column (3), - (a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted; ....
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....personal use) supplied by a GTA where,- (a) GTA does not exercise the option to itself pay GST on the services supplied by it; 2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] (b) GTA exercises the option to itself pay GST on services supplied by it. 2.5 (1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to Explanation no. (iv)] (2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year....
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....5) "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 6 -"; (b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted; (VI) against serial number 11, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 9 -"; (VII) against serial number 15, in column (3), - (a) i....
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....B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: - "(xxxvii) 'print media' means, - (i) 'book' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (xxxviii) 'clinical establishment' means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring di....
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....stration/have applied for registration and do hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year...............under forward charge in accordance with section 9(1) of the MGST Act, 2017 and to comply with all the provisions of the MGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both; 2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised. Legal Name : - GSTIN : - PAN No. Signature of Authorised representativ....