The MGST Rules (Third) Amendment, 2018
14\/2018-State Tax Dated:- 31-3-2018 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
\nMadam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
\nMumbai 400 032, dated the 31st March 2018.
\nNOTIFICATION
\nNotification No. 14\/2018-State Tax
\nNo. 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 :-
\n1. (1) These rules may be called the Maharashtra Goods and Services Tax (Third Amendment) Rules, 2018.
\n(2) Save as otherwise provid<\/p>\n
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\n(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;
\n(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 ;
\n(iv) in rule 133, after sub-rule (3), the following sub-rule shall be inserted, namely :-
\n“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule 129 recommends that t<\/p>\n
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\n(vi), in rule 138D, the following Explanation shall be inserted, with effect from the 1st of April, 2018, namely :-
\n“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.”.
\nBy order and in the name of the Governor of Maharashtra,
\nR. D. BHAGAT,
\nDeputy Secretary to Government.
\nNote.-The principal rules were published in the Maharashtra Government Gazette, Extraordinary No. 170, Part IV-B dated the 2<\/p>\n
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