In exercise of the powers conferred by section 164 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Maharashtra Government

hereby makes the following rules further to amend the Maharashtra Goods and Services Tax Rules, 2017, namely :-

1. (1) These rules may be called the Maharashtra Goods and Services Tax (Eleventh Amendment) Rules, 2018.

(2) They shall be deemed to have come into force with effect from 23rd October, 2017.

2. In the Maharashtra Goods and Services Tax Rules, 2017, in rule 96, for sub-rule (10), the following sub-rule shall be substituted and shall be deemed to have been substituted with effect from the 23rd October, 2017, namely :-

" (10) The persons claiming refund of integrated tax paid on exports of goods or services should not have received supplies on which the supplier has availed the benefit of the Government of Maharashtra, Finance Department, Notification No. 48/2017- State Tax, dated the 18th October, 2017, vide number MGST. 1017/C.R.-189/Taxation-1, published in the Maharashtra Government Gazette, Extraordinary No. 346, Part IV-B, dated the 23rd October, 2017 or Notification No. 40/2017-State Tax (Rate), dated the 23rd October, 2017, vide number MGST. 1017/C.R.-191/Taxation-1, published in the Maharashtra Government Gazette, Extraordinary No. 348, Part IV-B, dated the 23rd October, 2017, or Notification No. 41/2017-Integrated Tax (Rate), dated the 23rd October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321 (E) dated the 23rd October, 2017 or notification No. 78/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R 1272(E), dated the 13th October, 2017 or Notification No. 79/2017-Customs, dated the 13th October, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1299 (E) dated the 13th October, 2017."

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

J. V. DIPTE,

Deputy Secretary to Government.

Note .- The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B, dated 22nd June, 2017, vide Notification No. MGST-1017/C.R. 90/Taxation-1, dated 22nd June, 2017 and were last amended vide Finance Department Notification No. GST-1018/C.R.91/Taxation-1, dated 18th September, 2018 [Notification No. 49/2018-State Tax] which was published in the Maharashtra Government Gazette, Extraordinary No. 333, Part-IV-B, dated 18th September, 2018.