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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 Notifications
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Body Notification No. 13/2023-State Tax (Rate), No. GST-1023/C.R.62(1)/Taxation 1 , dated 23rd November, 2023.

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 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, Extra-ordinary No.182, dated 29th June 2017, namely :-

In the said notification, in the Table,-

(1) after serial number 3A and the entries relating thereto, the following serial number and entries shall be inserted, namely :-

(1) (2) (3) (4) (5)
"3B Chapter 99 Services provided to a Governmental Authority by way of,-

(a) water supply;

(b) public health;

(c) sanitation conservancy;

(d) solid waste management; and

(e) slum improvement and upgradation.

 Nil Nil";

(2) against serial number 6, in column (3),in item (a), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted ;

(3) against serial number 7, in column (3), in the Explanation, in item (a), in sub-item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)"shall be inserted ;

(4) against serial number 8, in column (3)in the proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted ;

(5) against serial number 9, in column (3), in the first proviso, in item (i), after the words "Department of Posts", the words and brackets "and the Ministry of Railways (Indian Railways)" shall be inserted ;

2. This notification shall come into force with effect from the 20th day of October, 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. 39(1)/Taxation 1.-[Notification No. 07/2023—State Tax (Rate)], dated the 10th August, 2023, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 285, dated 10th August, 2023.