GST – States – 34/2017-State Tax (Rate) – Dated:- 13-10-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 13th October 2017. NOTIFICATION Notification No.34/2017-State Tax (Rate) No. MGST-1017/C.R. 184(4)/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), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government in the Finance Department No. MGST-1017/C.R. 104/Taxation-1, [No.1/2017-State Tax (Rate)], dated the 29th June 2017 published in the Maharashtra Government Gazette, Part IV-B Extraordinary No. 183, dated the 29th June 2017, namely :- 2. In the said notification, – (A) in Schedule I-2.5%,- (i) in S. No. 29, for the entry in column (2), the entry, 0802, 0813 , shall be substituted; (ii) after S.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
entry, (a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST , shall be substituted; (vi) after S. No. 181 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 181A 30 Medicaments (including those used in Ayurvedic, Unani, Siddha, Homeopathic or Bio-chemic systems), manufactured exclusively in accordance with the formulae described in the authoritative books specified in the First Schedule to the Drugs and Cosmetics Act, 1940 (23 of 1940) or Homeopathic Pharmacopoeia of India or the United States of America or the United Kingdom or the German Homeopathic Pharmacopoeia, as the case may be, and sold under the name as specified in such books or pharmacopoeia ; (vii) after S. No. 187 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 187A 3915 Waste, parings or scrap, of plastics ; (viii) after S. No. 188 and the en
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
g serial number and the entries shall be inserted, namely: – 228A 7001 Cullet or other waste or scrap of glass ; (xv) after S. No. 234 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 234A 84 or 85 E-waste Explanation.- For the purpose of this entry, e-waste means electrical and electronic equipment listed in Schedule I of the E-Waste (Management) Rules, 2016, published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016, including the components, consumables, parts and spares which make these products operational ; (xvi) after S. No. 263A and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 264 Any chapter Biomass briquettes ; (B) in Schedule II-6%,.- (i) in S. No. 16, in column (3), for the words, and brackets Dates (soft or hard), figs, pineapples, avocados, guavas, mangoes and mangosteens, dried , the words and brackets, Dates (soft or hard), figs, pinea
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
thereto, shall be omitted; (v) after S. No. 132 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: – 132A 5401 Sewing thread of manmade filaments, whether or not put up for retail sale 132B 5402, 5403, 5404,5405,5406 Synthetic or artificial filament yarns 132C 5508 Sewing thread of manmade staple fibres 132D 5509, 5510, 5511 Yarn of manmade staple fibres ; (vi) in S. No. 137, in the entry in column (3), the words and figures such as Real zari thread (gold) and silver thread, combined with textile thread), shall be omitted; (C) in Schedule III-9%,- (i) in S. No. 16, in column (3), for the words other than pizza bread , the words, other than pizza bread, khakhra, plain chapatti or roti , shall be substituted; (ii) in S. No. 23, in column (3), for the words preparations in ready for consumption form , the words, preparations in ready for consumption form, khakhra , shall be substituted; (iii) after S. No. 54 and the entries relating ther
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
entry in column (3), the entry All goods other than synthetic filament yarns , shall be substituted; (ix) in S. No. 160, for the entry in column (3), the entry All goods other than artificial filament yarns , shall be substituted; (x) S. No. 164 and entries related thereto shall be omitted; (xi) S. No. 165 and entries related thereto shall be omitted; (xii) after S. No. 177 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 177A 6802 All goods other than:- (i) all goods of marble and granite; (ii) Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone ; (xiii) in S. No. 188, and entries relating thereto, shall be omitted; (xiv) after S. No. 303 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: – 303A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
s or packings , the words and brackets, pans or in similar forms or packings [other than poster colour] , shall be substituted; (ii) S. No. 34 and entries related thereto shall be omitted; (iii) in S. No. 50, in column (3), for the words including waste and scrap , the words, other than waste and scrap , shall be substituted; (iv) in S. No. 70, for the entry in column (3), the following entry shall be substituted namely: – All goods of marble or granite [other than Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone] ; (v) S. No. 112 and the entries relating thereto, shall be omitted; (vi) in S. No. 135, in column (3), the words, and plain shaft bearings , shall be omitted; (E) in ANNEXURE, after point (b), the following proviso shall be inserted; Provided that, if the person having an actionable claim or
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =