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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