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), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department No. MGST-1018/C.R.147/Taxation-1 [Notification No. 26/2018-State Tax (Rate)], dated 31st December, 2018, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 466, dated the 31st December, 2018, namely:-

In the said Notification,-

(i) for the word "gold", wherever it occurs, the words, "gold, silver or platinum", shall be substituted;

(ii) in the opening paragraph, for the word and figures, "heading 7108", the word and figures, "Chapter 71", shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:-

"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).".

2. This Notification shall come into force on the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.