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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 04/2021-State Tax (Rate), No. GST-1021/C.R. 62/Taxation 1, Dated 17th June, 2021

In exercise of the powers conferred by subsection (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, 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 -

2. In the said notification, in the Table, against serial number 3, in column (3), in item (iv) after clause (f), the following shall be inserted, namely,-

"Provided that during the period beginning from the 14th June 2021 and ending with the 30th September 2021, the state tax on service of description as specified in clause (f), shall, irrespective of rate specified in column (4), be levied at the rate of 2.5 per cent.";

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

MANDAR KELKAR,

Deputy Secretary to Government.

Note:- The principal Notification No.MGST-1017/C.R.103(10)/Taxation-l [Notification No. 11/2017-State Tax (Rate)], dated the 29th June 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. GST. 1021/C.R.-57(A)/Taxation-l [Notification No. 02/2021- State Tax (Rate)], dated the 9th June 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 154, dated the 9th June 2021.