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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