Seeks to amend notification No. 11/2017- Puducherry GST (Rate) so as to notify SGST rates of various services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. –
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Seeks to amend notification No. 12/2017- Puducherry GST (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 25th meeting held on 18.01.2018. – GST – States
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Seeks to amend Notification No.1/2017-Puducherry GST (Rate). – GST – States – G.O. Ms. No. 06/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 Notification – Circular
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GST – States – G.O. Ms. No. 07/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 07/2018-Puducherry GST (Rate) Puducherry, the 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Puducherry, Commercial Taxes Secretariat, issued vide G.O. Ms. No. 2/2017- Puducherry GST (Rate), dated the 29th June, 2017 published in the Gazette of Puducherry', Extraordinary, Part-I, No.95, dated the 29t
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GST – States – G.O. Ms. No. 09/2018-Puducherry GST (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O. Ms. No. 09/2018-Puducherry GST (Rate) Puducherry, the 25th January, 2018 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Lieutenant-Governor, Puducherry, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, makes the following amendments in the notification of the Government of Puduch
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ainst serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: – Explanation 2.- For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.51/96-Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is applicab
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GST – States – F.12(56)FD/Tax/2017-Pt.-II-172 – Dated:- 25-1-2018 – GOVERNMENT OF RAJASTHAN FINANCE DEPARTMENT (TAX DIVISION) NOTIFICATION Jaipur, dated: January 25, 2018 In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in this departments notification number F.12(56)FD/Tax/2017-Pt-I-41, dated the 29 June, 2017, as amended from time to time, namely:- AMENDMENTS In the said notification, (1) in the Schedule,- (i) in serial number 102, for the existing entry in column (3), the entry Aquatic feed including shrimp feed and prawn feed, poultry feed
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-40 dated 29-06-2017 regarding rate schedule under section 9(1) of Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(56)FD/Ta
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-50 dated 29-06-2017 regarding the exemptions on supply of services under Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(5
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Amendment in the Notification No. F.12(56)FD/Tax/2017-Pt.-I-49 dated 29-06-2017 regarding rate of tax for supply of services under Rajasthan Goods and Services Tax Act, 2017. – GST – States – F.12(56)
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GST – States – 136-F.T.-08/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 136-F.T. Howrah, the 25th day of January, 2018. No. 08/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, is pleased hereby to exempt the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the
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pecification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above. 9% 4.
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GST – States – 135-F.T.-07/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 135-F.T. Howrah, the 25th day of January, 2018. No. 07/2018-State Tax (Rate) In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following further amendments in this Department notification No. 1126-F.T. [2/2017-State Tax (Rate)], dated the 28th June, 2017, namely:- In the said notification, – (1) in the Schedule, (i) in serial No. 102, for the entry in column (3), the entry "Aquatic feed including shrimp f
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GST – States – 134-F.T.-06/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 134-F.T. Howrah, the 25th day of January, 2018. No. 06/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following amendments in this Department notification No. 1125-F.T. [1/2017-State Tax (Rate)], dated the 28th June, 2017, namely:- In the said notification, – (A) in Schedule I-2.5%, (i) after serial No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "76A 13 Tamarind kernel powder"; (ii) after serial No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "78A 1404 or 3305 Mehendi paste in cones"; (iii)
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for the entry in column (2), the entry "6309 or 6310", shall be substituted; (ix) after serial No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads"; (B) in Schedule II-6%, – (i) after serial No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "32AA 1704 Sugar boiled confectionery"; (ii) after serial No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "46B 2201 Drinking water packed in 20 litres bottles"; (iii) in serial No. 56, for the entry in column (2), the entry "28 or 38", shall be substituted; (iv) after
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ntries relating thereto, the following serial numbers and the entries shall be inserted, namely: – "99A 4418 Bamboo wood building joinery" 99B 4419 Tableware and Kitchenware of wood"; (ix) serial No. 103 and the entries relating thereto shall be omitted; (x) serial No. 104 and the entries relating thereto shall be omitted; (xi) in serial No. 133, in column (3), after the words, "Absorbent cotton wool", the words and brackets,"[except cigarette filter rods]", shall be added; (xii) in serial No. 147, for the entry in column (3), the entry "Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806", shall be substituted; (xiii) after serial No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – "195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers"; (C) in Schedule III-9%, – (i) in s
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brackets,"[other than bio-pesticides mentioned against S. No. 78A of schedule -II]" shall be added; (vii) serial No. 99, and the entries relating thereto, shall be omitted; (viii) in serial No. 137F, in column (3), after the words, "shingles and shakes", the words, "[other than bamboo wood building joinery]" shall be added; (ix) after serial No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "163A 56012200 Cigarette Filter rods"; (x) for serial No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – "236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel"; (xi) in serial No. 325, for the entry in column (3), the entry "Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray g
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mbling, or horse racing in race club" (E) in Schedule-V-1.5%, – (i) serial No. 2, and the entries relating thereto, shall be omitted; (ii) in serial No. 3, for the entry in column (3), the entry "Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]" shall be substituted; (iii) in serial No. 4, for the entry in column (3), the entry "Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]" shall be substituted; (iv) against serial No. 13, in column (3), the words and symbols, "[other than bangles of lac/shellac]" shall be omitted; (v) against serial No. 17, in column (3), for the entry, the entry "Imitation jewellery [other than ba
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Seeks to amend notification No. 1137-F.T. dated 28/06/2017 so as to specify services supplied by the Central Government, State Government, Union territory or local authority by way of renting of immovable property to a registered person under WBGST Act, 2017 to be taxed under RCM – GST – States – 131-F.T.-03/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 131-F.T. Howrah, the 25th day of January, 2018. No. 03/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (3) of section 9 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, is pleased hereby to make the following fur
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GST – States – 129-F.T.-01/2018-State Tax (Rate) – Dated:- 25-1-2018 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 129-F.T. Howrah, the 25th day of January, 2018. No. 01/2018-State Tax (Rate) In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017), the Governor, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, is pleased hereby to make the following further amendments in this Department notification 1135-F.T.[11/2017-State Tax (Rate)] dated the 28th June, 2017, namely:- In the said notification,- (i) in the Table, – (a) against serial number 3, in column (3),- (A) in item (iv),- (I) for sub-item (c), the following sub-item shall be substituted, namely:- "(c) a civil structure or any other original wor
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sub-items shall be inserted, namely: – "(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralized cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities."; (B) in item (v),- (I) in sub-item (a), for the word "excluding", the word "including" shall be substituted; (II) after sub-item (d), the following sub-item shall be inserted, namely: – "(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March,2017;"; (C) for item (ix) and the entries relating thereto in columns (3), (4) and (5), the foll
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a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x)and (xi) above. 9 -"; (b) against serial number 9, in the entry in column (3), in item (v), for the words "natural gas", the words and brackets "natural gas, petroleum cru
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hare of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi). Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. (iii) Real estate services other than (i) and (ii) above. Nil – 9 -"; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(vii) Time charter of vessels for transport
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g, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the West Bengal Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (iii) Support services other than (i) and (ii) above. 9 -"; (h) against serial number 24,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause(g), the following subclause shall be inserted, namely:- "(h) services by way of fumigation in a warehouse of agricultural produce."; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (iii) Support services to mining, electricity, gas and water distribution other t
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i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(iii) Tailoring services. 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 -"; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely:- (1) (2) (3) (4) (5) "32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 -"; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: – (3) (4) (5) "(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (
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GST – States – 01/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 01/2018-State Tax (Rate). No.GST-1018/C.R.15(1)/Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 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 the 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, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017, namely :- In the sai
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iddle Income Group-1 (MlG-1)/Middle Income Group-2 (MlG-2) under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban); ; (III) after sub-item (f), the following sub-items shall be inserted, namely :- (g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities. ; (B) in item (v) ,- (I) in sub-item (a), for the word excluding , the word including shall be substituted ; (II) after sub-item (d), the following sub-item shall be inserted, namely :- (da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F.
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or providing services specified in item (vii) above to the Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the said entity in relation to a work entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be. (xi) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Maharashtra Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation No. (iv)]. (xii) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii), (viii),(ix), (x) and (xi) above. 9 – ; (b) against serial number 9, in the
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government entity, by way of lease of land. Nil – (ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi) : Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification. Nil – (iii) Real estate services other than (i) and (ii) above. 9 – ; (e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be su
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by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Maharashtra Goods and Services Tax Act, 2017. 2.5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation No. (iv)]. (iii) Support services other than (i) and (ii) above. 9 – ; (h) against serial number 24 ,- (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 6 – (ii) Support services to mining, electricity, gas and wate
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and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (iii) Tailoring services. 2.5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 9 – ; (k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely :- (1) (2) (3) (4) (5) 32 Heading 9994 (i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 6 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 9 – ; (l) against serial number 34, in column (3),- (A) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 9 – (iiia) Services by way of admi
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e case may be, in such supply shall be deemed to be one third of the total amount charged for such supply. Explanation.-For the purposes of this paragraph, total amount means the sum total of,- (a) consideration charged for aforesaid service; and (b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sub-lease. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note :-The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IV-B 182, dated the 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017, and was last amended by Finance Department Notification No. MGST-1017/C.R.-202(f)/Taxation-1[Notification No. 46/2017-State Tax (Rate), dated the 14th November, 2017 published in the Maharashtra Government Ga
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GST – States – 02/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION [Notification No. 02/2018-State Tax (Rate)]. No.GST.1018/C.R.15(2)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 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 the 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, Extra-ordinary, Part IV-B, No. 182 dated the 29th June 2017, namely :- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the w
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ll be inserted, namely :- (1) (2) (3) (4) (5) 19A Heading 9965 Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely :- (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the follow
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ational Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation. – For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office ; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3), – (i) in
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l be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted ; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely :- (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3), – (i) after item (a), the following item shall be inserted, namely : – (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee ; ; (ii) in item (b), – (A) in sub-item (iv), the words upto higher secondary shall be omitted ; (B) after sub-item (iv), the following sub-item shall be inserted, namely : – (v) supply of online educational journals or periodicals : ; (C) in the pr
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ised sporting event ; (c) recognised sporting event ; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. _________________________________________________________________________________________ Note :-The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IVB 182 dated 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(11)/Taxation-1 [Notification No. 12/2017 – State Tax (Rate)], dated the 29th June 2017, and was last amended by Finance Department Notification No. MGST-1017/C.R.-202(g)/Taxation-1 [Notification No. 47/2017-State Tax (Rate), dated the 14th November 2017 published in the Maharashtra Government Gazette, Extra-ordinary Part-IVB No. 374 dated the 14th N
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GST – States – 06/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018 NOTIFICATION Notification No. 06/2018-State Tax (Rate). No. GST-1018/C.R.16(1)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following amendments in the Government Notification of the Finance Department, No. MGST-1017/C. R. 104/Taxation-1 [Notification No. 1/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 183, dated the 29th June 2017, namely :- In the said notification,- (A) in Schedule I – 2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :- 76A 13 Tamarind
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e entry in column (3), the entry Corduroy fabrics, velvet fabrics , shall be substituted ; (viii) in S. No. 224A, for the entry in column (2), the entry 6309 or 6310 , shall be substituted ; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28
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thereto, the following serial numbers and the entries shall be inserted, namely:- 99A 4418 Bamboo wood building joinery 99B 4419 Tableware and Kitchenware of wood ; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted ; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely:- 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III – 9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets,
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gles and shakes , the words, [other than bamboo wood building joinery] shall be added; (ix) after S. No. 163 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 163A 56012200 Cigarette Filter rods ; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries re
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ked or simply sawn or roughly shaped] shall be substituted ; (iii) in S. No. 4, for the entry in column (3), the entry Synthetic or reconstructed semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted ; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted ; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI – 0.125%,- (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted ; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted ; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserte
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GST – States – 07/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 07/2018-State Tax (Rate). No. GST-1018/C.R.16(2)/Taxation-1.-In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST-1017/C. R.-103(1)/Taxation-1 [Notification No. 2/2017 – State Tax (Rate)], dated the 29th June 2017, dated the 29th June 2017, published in the Ma
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No. 137, in column (3), after the words used in agriculture, horticulture or forestry the words, other than ghamella , shall be added ; (v) in S. No. 148, for the entry in column (3), for the entry against item number (v), the entry Vibhuti , shall be substituted ; (vi) after S. No. 150 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 151 Any chapter Parts for manufacture of hearing aids ; 2. The notification shall come into force on the 25th January, 2018. By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. _________________________________________________________________________________________ Note.-The principal notification was p
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GST – States – 08/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 08/2018-State Tax (Rate). No. GIST.1018/C.R.16(3)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 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 exempts the state tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, Sub-heading, Heading or Cha
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f this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc. or more and of length of 4000 mm. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation.-For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 m
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GST – States – 09/2018-State Tax (Rate) – Dated:- 25-1-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION Notification No. 09/2018-State Tax (Rate). No. GST-1018/C.R.16(4)/Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereafter in this notification referred to as the said Act ) read with sub-section (3) of section 11 of the said Act, the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, makes the following amendments in the Government Notification of the Financ
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ituted; (b) against serial numbers 2 and 4, in column (4), for the words Department of Scientific and Research , the words Department of Scientific and Industrial Research , shall be substituted. (2) after the Table, the existing Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely:- Explanation 2.- For the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996
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GST – States – (GHN-18)GST-2018/S.9(1)(17)-TH-06/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 06/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-18)GST-2018/S.9(1)(17)-TH:-In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following amendments in the Government Notification, Finance Department No.(GHN-31)GST-2017/S.9(1)(1)-TH, dated the 30th June, 2017, notification No.1/2017-State Tax (Rate), namely:- In the said notification, – (A) in Schedule I-2.5%, (i) after S. No. 76 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 76A 13 Tamarind kernel powder ; (ii) after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 7
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ntry 6309 or 6310 , shall be substituted; (ix) after S. No. 243 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 243A 88 or Any other chapter Scientific and technical instruments, apparatus, equipment, accessories, parts, components, spares, tools, mock ups and modules, raw material and consumables required for launch vehicles and satellites and payloads ; (B) in Schedule II-6%, – (i) after S. No. 32A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 32AA 1704 Sugar boiled confectionery ; (ii) after S. No. 46A and the entries relating thereto, the following serial number and the entries shall be substituted, namely: – 46B 2201 Drinking water packed in 20 litres bottles ; (iii) in S. No. 56, for the entry in column (2), the entry 28 or 38 , shall be substituted; (iv) after S. No. 57A and the entries relating thereto, the following serial number and the entries shall be i
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d Kitchenware of wood ; (ix) S. No. 103 and the entries relating thereto shall be omitted; (x) S. No. 104 and the entries relating thereto shall be omitted; (xi) in S. No. 133, in column (3), after the words, Absorbent cotton wool , the words and brackets, [except cigarette filter rods] , shall be added; (xii) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, velvet fabric, other than fabrics of heading 5802 or 5806 , shall be substituted; (xiii) after S. No. 195A, and entries relating thereto the following serial number and the entries shall be inserted, namely: – 195B 8424 Sprinklers; drip irrigation system including laterals; mechanical sprayers ; (C) in Schedule III-9%, – (i) in S. No. 3, in column (3), after the words derived from vegetable products the words and brackets, [other than tamarind kernel powder] , shall be added; (ii) in S. No. 12, in column (3),for the words groundnut sweets and gajak , the words gr
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e following serial number and the entries shall be inserted, namely: – 163A 56012200 Cigarette Filter rods ; (x) for S. No. 236A and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 236A 7323 9410 Ghamella 236B 7324 Sanitary ware and parts thereof, of iron and steel ; (xi) in S. No. 325, for the entry in column (3), the entry Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines [other than sprinklers; drip irrigation systems including laterals; mechanical sprayer; nozzles for drip irrigation equipment or nozzles for sprinklers] shall be substituted; (xii) after S. No. 399 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 399A 8702 Buses for use in public transport which excl
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d semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport] shall be substituted; (iv) against S. No. 13, in column (3), the words and symbols, [other than bangles of lac/shellac] shall be omitted; (v) against S. No. 17, in column (3), for the entry, the entry Imitation jewellery [other than bangles of lac/shellac] shall be substituted. (F) in Schedule-VI-0.125%, – (i) in S. No. 1, for the entry in column (3), the entry, All goods shall be substituted; (ii) in S. No. 2, for the entry in column (3), the entry, Semi-precious stones, unworked or simply sawn or roughly shaped shall be substituted; (iii) after S. No. 2, and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 2A 7103 Precious stones (other than diamonds), ungraded precious stones (other than diamonds) (iv) in S. No. 3, for the entry in column
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GST – States – (GHN-19)GST-2018/S.11(1)(26)-TH-07/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 07/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-19)GST-2018/S.11(1)(26)-TH:- In exercise of the powers conferred by sub-sections (1) and (3) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No.(GHN-36)GST-2017/S.11(1)(1)-TH dated the 30th June, 2017, notification No.2/2017-State Tax (Rate), namely:- In the said notification, – (1) in the Schedule, (i) in S. No. 102, f
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GST – States – (GHN-20)GST-2018/S.11(1)(27)-TH-08/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 08/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-20)GST-2018/S.11(1)(27)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the State tax on intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter as specified in
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y of 1200 cc or more and of length of 4000 mm or more. Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 2. 8703 Old and used, diesel driven motor vehicles of engine capacity of 1500 cc or more and of length of 4000 mm Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. 9% 3. 8703 Old and used motor vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation. – For the purposes of this entry, SUV
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GST – States – (GHN-14)GST-2018/S.11(1)(24)-TH-02/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 02/2018-State Tax (Rate) Dated the 25th January, 2018. No.(GHN-14)GST-2018/S.11(1)(24)-TH:- In exercise of the powers conferred by sub-section (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat , 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, Finance Department No.(GHN-41)GST-2017/S.11(1)(7)-TH dated the 30th June, 2017, notification No.12/2017- State Tax (Rate), namely:- In the said notification, in the Table, – (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto,
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of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30thday of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: – (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 29A Heading 9971 or Heading 9991 Services of life insurance prov
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an Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office; or (iv) who is permitted as such by Securities and Exchange Board of India (SEBI)under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015. Nil Nil ; (j) against serial number 45, in the entry in column (3),- (i) in item (a), after sub-item (ii), the following sub-item shall be inserted, namely:- (iii) the Central Government, State Government, Union territory,
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3), the words the Ministry of External Affairs, shall be omitted; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely: – (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, in the entry in column (3),- (i) after item (a), the following item shall be inserted, namely:- (aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee; ; (ii) in item (b),- (A) in sub-item (iv), the words upto higher secondary shall be omitted; (B) after sub-item (iv), the following sub-item shall be inserted, namely:- (v) supply of online educational journals or periodicals: ; (C) in the proviso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii)of item (b) shall be substituted; (D) after the pro
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GST – States – (GHN-15)GST-2018/S.9(3)(8)-TH-03/2018-State Tax (Rate) – Dated:- 25-1-2018 – NOTIFICATION FINANCE DEPARTMENT. Sachivalaya, Gandhinagar. Notification No. 03/2018-State Tax (Rate) Dated the 25th January, 2018 No. (GHN-15)GST-2018/S.9(3)(8)-TH:- In exercise of the powers conferred by sub-section (3) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification, Finance Department No. (GHN-34)GST-2017/S.9(3)(2)-TH, dated the 30th June, 2017, notification No.13/2017- State Tax (Rate), namely:- In the said notification,- (i) in the Table, after serial number 5 and the entr
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