GST – States – 20/2017-State Tax (Rate) – Dated:- 22-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd August 2017 NOTIFICATION Notification No. 20/2017-State Tax (Rate) No. MGST-1017/C.R.140(A)/ 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 (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 amendments in the Government Notification of the Finance Department, No. MGST-1017/C.R.103(10)/Taxation-1 [No.11/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No.182 dated the 29th June 2017, namely :- In the said notification, in the Table,-
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) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,- (a) a road, bridge, tunnel, or terminal for road transportation for use by general public; (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana; (c) a civil structure or any other original works pertaining to the In-situ rehabilitation of existing slum dwellers using land as a resource through private participation under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana, only for existing slum dwellers; (d) a civil structure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plan
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ion/Pradhan Mantri Awas Yojana ; (2) any housing scheme of a State Government ; (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages. 6 . . (vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 – ; (2) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken, [Please refer to Explanation No. (iv)] or 6 – ; (3) against serial number 9, for item (iii) in column (3) and the entries relating thereto
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d from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken[Please refer to Explanation No. (iv)] or 6 – ; (5) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- (3) (4) (5) (i) Services of goods transport agency (GTA in relation to transportation of goods (including used household goods for personal use). Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation No. (iv)] or 6 Provided that the goods transport agency opting to pay state tax @ 6% under this entry shall, hence-forth, be liable to pay state tax @ 6% on all the services of
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