Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.
Mah. Act No XLII of 2017 Dated:- 29-5-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.
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\nDocument 1
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9]
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nRNI No. MAHENG \/2009\/35528
\n[ \u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c6\u00e2\u0080\u0099\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4 :<\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0080\u009a\u00ac \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u0081\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6). = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n 194, 194- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n o = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n inments Duty Act, for the words “State = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n substituted, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n . = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ehicles Tax Act, for clause LXV of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n planation.-(1) The discount given by the manufacturer or = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n be deleted; = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n of all sales of goods\u00e2\u00e2\u0082\u00ac\u009d shall be = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ribed manner for the = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ax, payable as per such annual revised return from the prescribed = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ber (3) to (5) and (7) of the aforesaid notification, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ction 47 = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n d to foreign going ships = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n egulations, orders, notifications, form, certificates and = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ether or not the tax, = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.Mah. Act No XLII of 2017 Dated:- 29-5-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTMaharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017. ============= Document 1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a9, \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 \u00c3\u00a0\u00c2\u00a5\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9] \u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 … Continue reading “Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017.”<\/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-6243","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6243","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=6243"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6243\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6243"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6243"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6243"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\nIn pursuance of clause (3) of article 348 of the Constitution of India, the following
\ntranslation in English of the Maharashtra Goods and Services Tax related Laws (Amendments,
\nValidation and Savings) Act, 2017 (Mah. Act No.XLII of 2017), is hereby published under the
\nauthority of the Governor.
\nBy order and in the name of the Governor of Maharashtra,
\nPRAKASH H. MALI,
\nPrincipal Secretary to Government,
\nLaw and Judiciary Department.
\nI of 1923.
\nLIX of
\nMAHARASHTRA ACT No. XLII OF 2017.
\n(First published, after having received the assent of the Governor in the
\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093 Maharashtra Government Gazette \u00e2\u00e2\u0082\u00ac\u009d, on the 29th May 2017).
\nAn Act further to amend the Mumbai Municipal Corporation Act, the
\nMaharashtra Entertainments Duty Act, the Maharashtra Municipal
\nCorporations Act, the Maharashtra Motor Vehicles Tax Act, the Maharashtra
\nVillage Panchayats Act, the Maharashtra Municipal Councils, Nagar\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nhereinafter appearing; it is hereby enacted in the Sixty-eighth Year of the
\nRepublic of India as follows :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nCHAPTER I
\n1. (1) This Act may be called the Maharashtra Goods and Services Tax
\ncommencement. related laws (Amendments, Validation and Savings) Act, 2017.
\nAmendment
\n(2) (a) Section 63, sub-section (3) of section 67 and section 73 shall come
\ninto force on the date of publication of this Act in the Official Gazette;
\n(b) remaining sections shall come into force from such date as the
\nState Government may by notification in the Official Gazette appoint, and
\ndifferent dates may be appointed for different provisions.
\nCHAPTER II
\nAMENDMENTS TO THE MUMBAI MUNICIPAL CORPORATION ACT.
\n2. In section 3 of the Mumbai Municipal Corporation Act (herein<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n1A, 194A, 195,
\n195-1A and
\n195-1B of III
\nof 1888.
\nAmendment
\n8. In section 196 of the Mumbai Corporation Act, the words “or by adding
\nof section 196 to the number of articles on which octroi is being levied\u00e2\u00e2\u0082\u00ac\u009d shall be deleted.
\nof III of
\n1888.
\nDeletion of
\nsection 199 of
\nIII of 1888.
\nDeletion of
\nsection 213 of
\nIII of 1888.
\n9. Section 199 of the Mumbai Corporation Act shall be deleted.
\n10. Section 213 of the Mumbai Corporation Act shall be deleted.
\nDeletion of 11. Sections 478, 478-1A, 478-1AA and 478-1B of the Mumbai
\nsections 478, Corporation Act shall be deleted.
\n478-1A, 478-
\n1AA and 478-1B
\nof III of 1888.
\nDeletion of
\n12. Schedules H and H-1 of the Mumbai Corporation Act shall be
\nSchedules H deleted.
\nand H-1 of
\nIII of 1888.
\nm
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nbe appointed as Chief Officer under the Maharashtra Municipal
\nCouncils, Nagar Panchayats and Industrial Townships Act, 1965;
\n(f-a4) “Chief Executive Officer” of the Zilla Parishads
\nmeans the Chief Executive Officer of a Zilla Parishad appointed
\nunder section 94 of Maharashtra Zilla Parishads and Panchayat
\nSamitis Act, 1961 ;
\n(f-a5) “Chief Executive Officer” of the Cantonment Board
\nmeans the person appointed as the Chief Executive Officer of a
\ncantonment under the Cantonments Act, 2006;
\n(f-a6) “Municipal Commissioner\u00e2\u00e2\u0082\u00ac\u009d means the Municipal
\nCommissioner for the Municipal Corporation appointed under the
\nMumbai Municipal Corporation Act or as the case may be, under
\nthe Maharashtra Municipal Corporations Act ;”.
\n14. In section 3 of the Entertainments Duty Act,\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\nof section 2
\nof I of 1923.
\nAmendment
\nof section 3
\n(1) except sub-sections (6), (7) and (8), for the words “State of I of 1923.
\nGovernment”, wherever they occur, the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093local authority” shall<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(ii) Chief Officer, in case of a Municipal Council,
\n(iii) Chief Executive Officer, in case of a Zilla Parishad or a
\nCantonment Board, as the case may be,\u00e2\u00e2\u0082\u00ac\u009d.
\n15. Section 3AA of the Entertainments Duty Act shall be deleted.
\n16. In section 3A of the Entertainments Duty Act, –
\n(1) for the words “State Government\u00e2\u00e2\u0082\u00ac\u009d the words “local authority”
\nshall be substituted;
\n(2) the words, figure and letters \u00e2\u00e2\u0082\u00ac\u00c5\u0093and a surcharge provided by
\nsection 3AA\u00e2\u00e2\u0082\u00ac\u009d shall be deleted.
\n17. In section 4 of the Entertainments Duty Act, for the words “State
\nof section 4 Government”, wherever they occur, the words “local authority\u00e2\u00e2\u0082\u00ac\u009d shall be
\nof I of 1923. substituted.
\nAmendment
\n18. In section 4B of the Entertainments Duty Act, for the words “State
\nof section 4B Government”, wherever they occur, the words <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof section 9A Government”, wherever they occur, the words “local authority\u00e2\u00e2\u0082\u00ac\u009d shall be
\nsubstituted.
\nof I of 1923.
\nAmendment
\nof section 9B
\nof I of 1923.
\nAmendment
\n24. In section 9B of the Entertainments Duty Act, for the word
\n“Government” the words “local authority” shall be substituted.
\n25. In section 9C of the Entertainments Duty Act, for the word
\nof section 9C “Collector” the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093local authority\u00e2\u00e2\u0082\u00ac\u009d shall be substituted.
\nof I of 1923.
\nAmendment
\n26. In section 9D of the Entertainments Duty Act, for the word
\nof section 9D “Collector” the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093local authority\u00e2\u00e2\u0082\u00ac\u009d shall be substituted.
\nof I of 1923.
\nAmendment
\nof section 10
\nof I of 1923.
\n27. In section 10 of the Entertainments Duty Act,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(1) the existing section 10 shall be re-numbered as sub-section (1)
\nthereof; and in sub-section (1) as so re-numbered, for the words ” State
\nGovernment” wherever they occur, the words “local authority” shall
\nb<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n“(i) Municipal Commissioner, in case of a Municipal Corporation,
\n(ii) Chief Officer, in case of a Municipal Council, (iii) Chief
\nExecutive Officer, in case of a Zilla Parishad, (iv) Chief Executive
\nOfficer, in case of a Cantonment Board”.
\nof section
\n10A of I of
\n1923.
\n29. In section 12 of the Entertainments Duty Act, for the words “State Amendment
\nGovernment”, at both the places where they occur, the words “State of section 12
\nGovernment and local authority” shall be substituted.
\n30. Section 13 of the Entertainments Duty Act shall be deleted.
\nof I of 1923.
\nDeletion of
\nsection 13 of
\nI of 1923.
\n31. Schedule appended to the Entertainments Duty Act shall be deleted. Deletion of
\nCHAPTER IV
\nAMENDMENTS TO THE MAHARASHTRA MUNICIPAL CORPORATIONS ACT.
\nSchedule of I
\nof 1923.
\nLIX of 32. In section 2 of the Maharashtra Municipal Corporations Act Amendment
\n1949. (hereinafter, in this Chapter, referred to as \u00e2\u00e2\u0082\u00ac\u00c5\u0093the Municipal Corporations Act”), o<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n38. Section 146 alongwith the heading \u00e2\u00e2\u0082\u00ac\u00c5\u0093Exemptions from Octroi” of the Deletion of
\nMunicipal Corporations Act shall be deleted.
\nsection 146
\nof LIX of
\n1949.
\n39. In section 149 of the Municipal Corporations Act, sub-section (6) Amendment
\nshall be deleted.
\nof section 149
\nof LIX of
\n1949.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 – \u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 – \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ac
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nDeletion of 40. Chapter XIA and sections 152A to 1520 of the Municipal
\nChapter XIA Corporations Act shall be deleted.
\nand sections
\n152A to
\n1520 of LIX
\nof 1949.
\nDeletion of
\nChapter XIB
\n41. Chapter XIB and sections 152P, 152Q, 152R, 152S and 152T of the
\nand sec<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nin section 2 (1A), the following clause shall be substituted, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nof LXV of
\n1958.
\n“(1A) “cost of vehicle” in relation to,\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n1958.
\n2017.
\n(a) a vehicle manufactured in India means, cost as per the
\nfinal cost mentioned in the purchase invoice of the vehicle issued 12 of
\neither by the manufacturer or the dealer of the vehicle which 2017.
\nshall include the basic manufacturing cost, Central Goods and 13 of
\nServices Tax levied under the Central Goods and Services Tax
\nAct, 2017, Integrated Goods and Services Tax under the Integrated
\nGoods and Services Tax Act, 2017, Cess under the Goods and
\nServices Tax (Compensation to States) Act, 2017 and Goods and 15 of
\nServices Tax under the Maharashtra Goods and Services Tax Act, 2017.
\n2017 and if the vehicle has been sold in the State of Maharashtra Mah. of
\nfrom any other State or Union Territory shall include the Goods 2017.
\nand Services Tax paid in such State or Union Territory, an<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe dealer, if any, shall be added in the final cost as mentioned in
\nthe purchase invoice.
\n(2) The vehicles sold prior to the date of commencement of the
\nCentral Goods and Services Tax Act, 2017, the Integrated Goods
\nand Services Tax Act, 2017, the Goods and Services Tax
\n(Compensation to States) Act, 2017 and the Maharashtra Goods and
\nServices Tax Act, 2017 and produced for registration after such date
\nshall be taxed as per the provisions which were in force prior to the
\nMaharashtra Goods and Services Tax related laws (Amendments,
\nValidation and Savings) Act, 2017;\u00e2\u00e2\u0082\u00ac\u009d.
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad
\n2017.
\nIII of
\nCHAPTER VI
\nAMENDMENTS TO THE MAHARASHTRA VILLAGE PANCHAYATS ACT.
\n47. In section 3 of the Maharashtra Village Panchayats Act (hereinafter, Amendment
\n1959. in this Chapter, referred to as “the Village Panchayats Act”), in section 3, of section 3
\nclauses (5), (11A) and (11B) shall be deleted.
\n48. Section 124 A of the Village <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAct shall be deleted.
\nChapter IXA
\nand sections
\n148A to
\n1480 of
\nMah. XL of
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 – \u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6 – \u00c3\u00a0\u00c2\u00a5\u00c2\u00a9
\n1965.
\nAmendment
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\nCHAPTER VIII
\nAMENDMENT TO THE MAHARASHTRA STATE TAX ON PROFESSIONS,
\nTRADES, CALLINGS AND EMPLOYMENTS ACT, 1975.
\n53. In Schedule I appended to the Maharashtra State Tax on Mah.
\nto Schedule I Professions, Trades, Callings and Employments Act, 1975, for entry 20A, the XVI of
\nfollowing entry shall be substituted, namely:\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nof Mah. XVI
\nof 1975.
\n“20A. Persons, registered under the Maharashtra
\nGoods and Services Tax Act, 2017.
\nCHAPTER-IX
\nAMENDMENTS TO THE MAHARAS<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(5) in clause (8), Exception I, II and III shall be deleted;
\n(6) clause (9) shall be deleted;
\n(7) for clause (12), the following clause shall be substituted, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n“(12) “goods” means petroleum crude, high speed diesel, motor
\nspirit (commonly known as petrol), natural gas, aviation turbine
\nfuel and alcoholic liquor for human consumption;”;
\n(8) after clause (14) the following clause shall be inserted, namely:\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n“(14A) “Maharashtra Goods and Services Tax Act” means the
\nMaharashtra Goods and Services Tax Act, 2017;”;
\n(9) clause (17A) shall be deleted;
\n(10) in clause (20), Explanation IA shall be deleted;
\n(11) in clause (24), in the Explanation, in clause (b), in sub-clause
\n(vi), for the words and brackets “of goods, being food or any other article
\nfor human consumption or any drink (whether or not intoxicating), the
\nwords “of alcoholic liquor for human consumption\u00e2\u00e2\u0082\u00ac\u009d shall be substituted;
\n(12) in clause (25), Explanation IA shall be deleted<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nsubstituted;
\n(b) in the proviso, the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093and purchases” and the words
\n\u00e2\u00e2\u0082\u00ac\u00c5\u0093or turnover of purchases\u00e2\u00e2\u0082\u00ac\u009d shall be deleted;
\n(3) in sub-section (3), the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093or turnover of purchases\u00e2\u00e2\u0082\u00ac\u009d shall
\nbe deleted;
\n(4) sub-section (5A) shall be deleted;
\n(5) in sub-section (8), the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093or purchases” shall be deleted.
\n58. In section 6 of the Value Added Tax Act,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nAmendment
\nof section 3
\nof Mah. IX of
\n2005.
\nAmendment
\nof section 6
\n(1) for sub-section (1), the following sub-section shall be of Mah. IX of
\nsubstituted, namely:-
\n“(1) There shall be levied a sales tax on the turnover of sales
\nof goods, specified in column (2) in SCHEDULE B at the rates set
\nout against each of them in column (3) of the said Schedule.”;
\n(2) in sub-section (2), for the word and letter ” Schedule D”,
\nthe word “SCHEDULE B” shall be substituted;
\n2005.
\n59. Sections 6A, 6B and 7 of the Value Added Tax Act shall be deleted. Deletion <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nrevocation of the cancellation of his registration, if he intends to
\ncarry on the business in these goods.”.
\n2005.
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6
\nDeletion of
\nsection 17 of
\nMah. IX of
\n2005.
\nInsertion of
\nsection 26B
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n62. Section 17 of the Value Added Tax Act shall be deleted.
\n63. After section 26A of the Value Added Tax Act, the following section
\nin Mah. IX of shall be inserted, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n2005.
\nSpeedy
\ndisposal of
\nvarious
\nproceedings.
\n“26B. The State Government may enact a scheme by a notification
\nin the Official Gazette providing for,-
\n(i) the speedy disposal of proceedings of assessments under
\nsection<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\ndates by the prescribed class of dealers.”.
\n65. Section 31A of the Value Added Tax Act shall be deleted.
\n66. In section 41 of the Value Added Tax Act, in sub-section (4),\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n(1) in clause (a), the words \u00e2\u00e2\u0082\u00ac\u00c5\u0093and petroleum products” shall be
\ndeleted;
\n(2) in clause (b), in the Explanation, the words “and petroleum
\nproducts” shall be deleted;
\n(3) clause (c) shall be deleted.
\n67. In section 42 of the Value Added Tax Act,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(1) sub-section (1) shall be deleted;
\n(2) in sub-section (2), the portion beginning with the words “who
\nare running any eating house” and ending with the words “or vendors”
\nshall be deleted;
\n(3) after sub-section (2), the following sub-section shall be added
\nand deemed to have been added with effect from the 1st April 2010,
\nnamely:
\n=
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nthe said dealer shall,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\n(i) determine the composition amount in lieu of tax
\npayable on the transfer of the goods (whether as goods or in
\nsome other form), in execution of the works contract under
\nthe Act, at one per cent. of the payment received in respect
\nof said flats, dwellings or buildings or premises till the date
\nimmediately preceding the date on which the Maharashtra
\nGoods and Services Tax Act comes into force, and deduct the
\namount so determined from the composition amount paid as
\nper the aforesaid notification, and
\n(ii) take the credit into the electronic credit ledger
\nprescribed under the Maharashtra Goods and Services Tax
\nAct of the balance unutilized amount remained on the date
\non which the Maharashtra Goods and Services Tax Act comes
\ninto force.”;
\n(4) sub-sections (3), (3A) and (4) shall be deleted.
\n68. In section 45 of the Value Added Tax Act,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nAmendment
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7
\nof section 45
\n(1)<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nof Mah. IX of
\n2005.
\nAmendment
\nof section 48
\nof Mah. IX of
\n2005.
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a8
\nDeletion of
\nsection 49 of
\nMah. IX of
\n2005.
\nAmendment
\nof section 74
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n71. Section 49 of the Value Added Tax Act shall be deleted.
\n72. In section 74 of the Value Added Tax Act, in sub-section (3), clause
\nof Mah. IX of (c) shall be deleted.
\n2005.
\nSubstitution
\nof section 84
\n73. For section 84 of the Value Added Tax Act, the following section
\nof Mah. IX of shall be substituted, namely :\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d
\n2005.
\nDeclaration of
\nstock of goods
\nheld on the
\nappointed
\ndate and
\ncalling for
\nother
\ninformation,
\netc.
\nDeletion of
\nsection 87 of<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nand aircrafts.
\nNil.”.
\n76. Schedules B, C, and E appended to the Value Added Tax Act shall
\nbe deleted.
\n77. Schedule D appended to the Value Added Tax Act shall be renamed
\nD of Mah. IX as Schedule B thereof and in Schedule B as so renamed,\u00e2\u00e2\u0080\u009a\u00ac\u00e2\u00e2\u0082\u00ac\u00a2
\nof 2005.
\n(a) entry 4 shall be deleted ;
\n(b) in entry 6, in column (2), for the figures and words \u00e2\u00e2\u0082\u00ac\u00c5\u0093entry 8 of
\nSCHEDULE C, entry 11 and entry 11A ” the figures and words ” entry
\n11, 11A and entry 13 ” shall be substituted.” ;
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n(c) for entries 12, 13 and 14 the following entries shall be substituted,
\nnamely :-
\n“12 Petroleum Crude
\n5%
\n13 Aviation Tu<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nXL of notices, appointments and delegation of powers issued under those laws which
\nare in force immediately before the appointed day of the Maharashtra Goods
\nXVI of and Services Tax Act, 2017 shall, subject to the other provisions of this Act,
\n1975. in so far as they apply, continue to have effect after the appointed day of the
\nMah. IX Maharashtra Goods and Services Tax Act, 2017 for the purposes of the levy,
\nreturns, assessment, re-assessment, appeal, determination, revision,
\nof 2017. rectification, reference, limitation, production and inspection of accounts and
\ndocuments and search of premises, transfer of proceedings, payment and
\nof 2017. recovery, calculation of cumulative quantum of benefits, exemption from
\npayment of tax and deferment of due date for payment of tax, cancellation of
\nthe certificate of Entitlement, collection or deduction of tax at source, refund
\nor set off of any tax, withholding of any refund,<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\npenalty, interest, sum forfeited or tax deducted at source, if any, in relation
\nto such proceedings is paid before or after the appointed day of the
\nMaharashtra Goods and Services Tax Act, 2017.
\nMah.
\nMah.
\nof 2017.
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9
\n\u00c3\u00c2\u00a8\u00c2\u00a7\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00c5\u00be\u00c3\u00e2\u0084\u00a2\u00e2\u00e2\u0082\u00ac\u00a1
\n\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00aa
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00b9\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c5\u00b8\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0 \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a3 \u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d \u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00af, \u00c3\u00a0\u00c2\u00a5\u00c2\u00a8\u00c3\u00a0\u00c2\u00a5\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00ad \/ \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00a0 \u00c3\u00a0\u00c2\u00a5\u00c2\u00ae, \u00c3\u00a0\u00c2\u00a4\u00c2\u00b6\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1 \u00c3\u00a0\u00c2\u00a5\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u00af\u00c3\u00a0\u00c2\u00a5\u00c2\u00a9\u00c3\u00a0\u00c2\u00a5\u00c2\u00af
\n1904.
\n(2) Without prejudice to the provisions contained in the foregoing sub- I of
\nsection, the provisions of section 7 of the Maharashtra General Clauses Act,
\nshall apply in relation to the repeal of any of the provisions of the Acts referred
\nto in sub-section (1).
\nON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n