MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 140(B)/ Taxation-1.—In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”), 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 amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R.-103(11)/Taxation-1 [No. 12/2017- 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,—

1. In the Table,—

(1) After serial number 9 and the entries relating thereto, the following shall be inserted namely:—

(1)

(2)

(3)

(4)

(5)

“9A

Chapter  99

Services provided by and to Federation International de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.

Nil

Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017.”;

(2) After serial number11 and the entries relating thereto, the following shall be inserted namely:—

(1)

(2)

(3)

(4)

(5)

“11A

Heading 9961 or Heading 9962

Service provided by Fair Price Shops to Central Government by way of sale of wheat, rice and coarse grains under Public Distribution System (PDS) against consideration in the form of commission or margin.

Nil

Nil

11B

Heading 9961 or Heading 9962

Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.

Nil

Nil”;

(3) Against serial number 35, in column (3),—

(A) In item (h), for the words “Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme”, the words, brackets and letters “Restructured Weather Based Crop Insurance Scheme (RWCIS)”, shall be substituted;

(B) In item (j), for the words “National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana)”, the words, brackets and letters “Pradhan Mantri Fasal Bima Yojana (PMFBY)”, shall be substituted;

2. in paragraph 3, in the Explanation, after clause (ii), the following clause shall be inserted, namely :—

“(iii) A “Limited Liability Partnership” formed and registered under the provisions of the Limited Liability Partnership Act, 2008 (6 of 2009) shall also be considered as a partnership firm or a firm.”.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,
Deputy Secretary to Government.

FINANCE DEPARTMENT

Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 22nd August 2017.
NOTIFICATION
Notification No. 21/2017-State Tax (Rate)

 

 

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    I hope by reading this article you got enlighten on ,MGST: Amendment to Notification No. 12/2017- State Tax (Rate) to exempt services provided by Fair Price Shops to Governmentfurther to mention before taken any financial decision based on this content it is prefered to take an expert opinion as matter can be subjective.