GST – States – 32/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 32/2017-State Tax (Rate) No. MGST-1017/CR 184(2)/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 11, Maharashtra Goods and Services Tax Act, 2017 (Mah. 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(11)/Taxation-1 [No.12/2017-State Tax (Rate)] dated the 29th June 2017, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June 2017, namely : (i) in the Table, – (a) in serial number 5, in column (3), for the words governmental authority the words Central Government, State Government, Union
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actories Act, 1948 (63 of 1948); or (b) any Society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any Co-operative Society established by or under any law for the time being in force; or (d) anybody corporate established, by or under any law for the time being in force; or (e) any partnership firm whether registered or not under any law including association of persons; (f) any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act. Nil Nil ; (d) after serial number 23 and the entries relating thereto, the following serial number and entries shall be inserted namely: – (1) (2) (3) (4) (5) 23A Heading 9967 Service by way of access to a road or a bridge on payment of annuity. Nil Nil ; (e) in serial number 41, for the entry in column
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unicipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution. (zfa) Government Entity means an authority or a board or any other body including a society, trust, corporation, (i) set up by an Act of Parliament or State Legislature; or (ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government, Union Territory or a local authority. . 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 Part IV-B No. 182, dated the 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 the Government Notification, Finance Department N
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