{"id":13083,"date":"2018-07-27T00:00:00","date_gmt":"2018-07-26T18:30:00","guid":{"rendered":""},"modified":"2018-07-27T00:00:00","modified_gmt":"2018-07-26T18:30:00","slug":"amendment-in-notification-no-mgst-1017-c-r-103-11-taxation-1-notification-no-12-2017-state-tax-rate-dated-the-29th-june-2017","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=13083","title":{"rendered":"Amendment in Notification No. MGST.1017\/C. R. 103(11)\/Taxation-1 [Notification No. 12\/2017- State Tax (Rate)], dated the 29th June 2017"},"content":{"rendered":"<p>Amendment in Notification No. MGST.1017\/C. R. 103(11)\/Taxation-1 [Notification No. 12\/2017- State Tax (Rate)], dated the 29th June 2017<br \/>14\/2018-State Tax (Rate) Dated:- 27-7-2018 Maharashtra SGST<br \/>GST &#8211; States<br \/>Maharashtra SGST<br \/>Maharashtra SGST<br \/>FINANCE DEPARTMENT<br \/>\nMadam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,<br \/>\nMumbai 400 032, dated the 27th July 2018<br \/>\nNOTIFICATION<br \/>\nNotification No. 14\/2018-State Tax (Rate)<br \/>\nMAHARASHTRA GOODS AND SERVICES TAX ACT, 2017<br \/>\nNo. GST. 1018\/C.R.-69(2)\/Taxation-1.In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST.1017\/C. R. 103(11)\/Taxation-1 [Notification No. 12\/2017- State Tax (Rate)], dated the 29th<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126165\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>sive of charges for boarding, lodging and maintenance.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;10A<br \/>\nHeading<br \/>\n9954<br \/>\nServices supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n(e) against serial number 14, in the entry in column (3), for the words &#8220;declared tariff&#8221;, the words &#8220;value of supply&#8221; shall be substituted;<br \/>\n(f) against serial number 19A, in the entry in column (5), for the figures &#8220;2018&#8221;, the figures &#8220;2019&#8221; shall be substituted;<br \/>\n(g) against serial number 19B, in the entry in column (5), for the figures &#8220;2018&#8221;, the figures &#8220;2019&#8221; shall be substituted;<br \/>\n(h) after serial number 24 and the entries relating thereto, the following serial number a<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126165\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p>akings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n(k) against serial number 36A, in the entry in column (3), after figures &#8220;36&#8221;, the word and figures &#8220;or 40&#8221; shall be inserted;<br \/>\n(l) after serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;47A<br \/>\nHeading 9983 or Heading 9991<br \/>\nServices by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n(m) after serial number 55 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;55A<br \/>\nHeading 9986<br \/>\nServices by way of artificial insemination of livestock (other than horses).<br \/>\nNil<br \/>\nNil&#8221;;<br \/>\n(n) after serial number 65A and the entries relating thereto, the following serial number and <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126165\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p> State Government to the ERCC of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.&#8221;;<br \/>\n(o) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: &#8211;<br \/>\n(1)<br \/>\n(2)<br \/>\n(3)<br \/>\n(4)<br \/>\n(5)<br \/>\n&#8220;77A<br \/>\nHeading 9995<br \/>\nServices provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-<br \/>\n(i) activities relating to the welfare of industrial or agricultural labour or farmers; or<br \/>\n(ii<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/notifications?id=126165\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Amendment in Notification No. MGST.1017\/C. R. 103(11)\/Taxation-1 [Notification No. 12\/2017- State Tax (Rate)], dated the 29th June 201714\/2018-State Tax (Rate) Dated:- 27-7-2018 Maharashtra SGSTGST &#8211; StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 27th July 2018 NOTIFICATION Notification No. 14\/2018-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=13083\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Amendment in Notification No. MGST.1017\/C. R. 103(11)\/Taxation-1 [Notification No. 12\/2017- State Tax (Rate)], dated the 29th June 2017&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13083","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13083"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13083\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}