Amendment in the Notification No. 11/2017- ST(R)- To notify SGST rates of various services as recommended by GST Council.
01/2018-State Tax (Rate) Dated:- 25-1-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
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.
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b) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle 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 car
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territory or local authority, as the case may be.
(x) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 provided by a subcontractor to the main contractor 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.
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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.
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Provided that credit of input tax charged o
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) for serial number 16 and the entries relating thereto, the following shall be substituted, namely :-
(1)
(2)
(3)
(4)
(5)
“16
Heading 9972
Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, by way of lease of land.
Nil
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(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 pr
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of business (i.e. tour operator service procured from another tour operator)” shall be inserted;
(g) against serial number 23, 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) 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.
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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.
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(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.”;
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) above.
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(j) against serial number 26, in column (3) ,-
(A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely :-
“(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
(3)
(4)
(5)
“(iii) Tailoring services.
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(iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above.
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(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.
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(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above.
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(c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the 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 J
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