In exercise of the powers conferred by sub-sections (3) and (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 notifications of the Finance Department No. MGST-1017/C.R.103(ll)/Taxation-l. [Notification No. 12/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 182, dated the 29th June 2017, namely:-
In the said notification, in the Table,-
(i) against serial number 1, in column (3), after the figures and letters "12AA", the word, figures and letters " or 12AB" shall be inserted ;
(ii) against serial number 9AA, in column (3), after the words "hosted in India", the words "whenever rescheduled" shall be inserted;
(iii) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely :-
(iv) against serial numbers 9D and 13, in column (3), after the figures and letters "12AA", the word, figures and letters " or 12AB" shall be inserted;
(v) against serial numbers 19A and 19B, in column (5), for the figures "2021", the figures "2022" shall be substituted;
(vi) serial number 43 and the entries relating thereto shall be omitted;
(vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely: -
(viii) against serial number 72, in column (3), after the words "for which", the figures, symbol and words "75% or more of the" shall be inserted;
(ix) against serial numbers 74A and 80, in column (3), after the figures and letters "12AA", word, figures and letters " or 12AB" shall be inserted;
(x) after serial number 82A and the entries relating thereto, the following shall be inserted,namely :-
2. This notification shall come into force with effect from the 1st day of October, 2021.
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(11)/Taxation-l [Notification No. 12/2017-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. 1020/C.R.- 96/Taxation-l [Notification No. 05/2020- State Tax (Rate)], dated the 23rd October 2020, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 254, dated the 23rd October 2020.