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 State Government, 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 Finance Department No. MGST-1017/C.R. 103 (11) / Taxation- 1 [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 paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely :-

"(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as an educational institution for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.".

2. This notification shall come into force with effect from the 1st March, 2023.

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-1 [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 vide Notification No. GST-1023/C.R.1(3)/Taxation-1 [Notification No. 15/2022-State Tax (Rate)], dated the 13th January 2023, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No.10, dated 13th January 2023.