GST – States – 14/2018-State Tax – Dated:- 31-3-2018 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 31st March 2018. NOTIFICATION Notification No. 14/2018-State Tax No. GST-1018/C.R. 30/Taxation-1.-In exercise of the powers conferred by section 164 of Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby makes the following rules further to amend the Maharashtra Goods and Services Tax rules, 2017, namely :- 1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2018. (2) Save as otherwise provided in these rules, they shall deemed to have come into force on 23rd March 2018. 2. In the Maharashtra Go
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uantity and description of goods where the goods are sent by one job worker to another or are returned to the principal. ; (ii) in rule 127, in clause (iv), after the words to furnish a performance report to the Council by the tenth , the word day shall be inserted; (iii) in rule 129, in sub-rule (6), for the words as allowed by the Standing Committee , the words as may be allowed by the Authority shall be substituted ; (iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely :- (4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that there is contravention or even non-contravention of the provisions of section 171 or these rules, but Authority is of the op
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; (vi), in rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely :- Explanation.-For the purposes of this Chapter, the expressions transported by railways , transportation of goods by railways , transport of goods by rail and movement of goods by rail does not include cases where leasing of parcel space by Railways takes place. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. Note.-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B dated the 22nd June 2017, vide Notification No. MGST. 1017/C.R. 90/Taxation-1, dated 22nd June 2017, and were last amended vide Finance Department Noti
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