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, 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, and in supersession of the Government notification of the Finance Department No. MGST-1017/C.R.108A/ Taxation-1. [Notification No. 15/2021-State Tax(Rate)], dated the 3rd December 2021, published in the Maharashtra Government Gazette, Part-IV-B, Extra-ordinary No. 367, dated the 3rd December 2021,hereby makes the following amendments in the Government notification of the Finance Department No. MGST-1017/C.R.103(16)/ 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:-

In the said notification, in the TABLE, against serial number 3,-

(1) in column (3), in the heading "Description of Service", in items (iii),(vi),(ix) and (x), for the words "Union territory, a local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(2) in column (3), in the heading "Description of Service", in item (vii), for the words "Union territory, local authority, a Governmental Authority or a Government Entity" the words "Union territory or a local authority" shall be substituted;

(3) in column (5), in the heading "Condition", the entries against items (iii),(vi),(vii),(ix) and (x),shall be omitted.

2. This notification shall come into force with effect from the 1st day of January, 2022.

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(16)/ 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, and was last amended vide Notification No. GST.1021/C.R.92/Taxation-1 [Notification No. 06/2021- State Tax (Rate)], dated the 14th October, 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 304, dated the 14th October, 2021.