Amendment in Notification No. MGST.1017/C.R.- 103(12)/ Taxation.-1 [Notification No. 13/2017-State Tax (Rate)], dated the 29th June 2017
15/2018-State Tax (Rate) Dated:- 27-7-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 27th July 2018
NOTIFICATION
Notification No. 15/2018-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017
GST. 1018/C.R. 69(3)/Taxation 1.- In exercise of the powers conferred by sub-section (3) 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 f
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Selling Agents (DSAs) other than a body corporate, partnership or limited liability partnership firm.
A banking company or a non-banking financial company, located in the taxable territory.”;
(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely :-
“(g) 'renting of immovable property' means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.”.
2. This notification shall come into force with effect from 27th July 2018.
By order and in th
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