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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. GST.1020/C.R.40 /Taxation-1.No. 2/2020—State Tax (Rate) Dated 7th April, 2020.

In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (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 recommendations of the Council, hereby makes the following further amendments in the Government notification of the Finance Department, No. MGST.1017/ C.R.103(10)/Taxation-1.[Notification No.11/2017- State Tax (Rate)], dated 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, in the Table, against serial number 25,

(a) after item (i) and entries relating thereto, in columns (3), (4) and (5), the following items and entries shall be inserted, namely,-

(3) (4) (5)
"(ia) Maintenance, repair or overhaul services in respect of aircrafts, aircraft engines and other aircraft components or parts. 2.5 -

(b) in item (ii), in column (3), after the brackets and figures "(i)", the word, brackets, and figures "and (ia)" shall be inserted.

2. This notification shall come into force with effect from the 1st day of April, 2020.

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

J. V. DIPTE,

Deputy Secretary to Government.

Note.-The principal Notification No. MGST.1017/C.R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. GST. 1019/C.R.-140/Taxation-1 [Notification No.26/2019- State Tax (Rate)], dated the 2nd January 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 10, dated the 2nd January 2020.