Amendment to Notification No. 11-2017 – State Tax (Rate) to reduce SGST rate on specified supplies.
20\/2017-State Tax (Rate) Dated:- 22-8-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
FINANCE DEPARTMENT
\nMadam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
\nMumbai 400 032, dated the 22nd August 2017
\nNOTIFICATION
\nNotification No. 20\/2017-State Tax (Rate)
\nNo. MGST-1017\/C.R.140(A)\/ Taxation-1.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (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(10)\/Taxation-1 [No.11\/2017- State Tax (Rate)], dated the 29th June <\/p>\n
= = = = = = = =<\/p>\n
Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ine, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n erial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" Amendment to Notification No. 11-2017 – State Tax (Rate) to reduce SGST rate on specified supplies.20\/2017-State Tax (Rate) Dated:- 22-8-2017 Maharashtra SGSTGST – StatesMaharashtra SGSTMaharashtra SGSTFINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 22nd August 2017 NOTIFICATION Notification No. 20\/2017-State Tax (Rate) No. MGST-1017\/C.R.140(A)\/ Taxation-1.- In exercise of the … Continue reading “Amendment to Notification No. 11-2017 – State Tax (Rate) to reduce SGST rate on specified supplies.”<\/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-7677","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7677","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=7677"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/7677\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
\n6
\n. .
\n(iv) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), supplied by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
\n (a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
\n (b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
\n (c) a civil structure or any other original works pertaining to the “In-situ rehabilitation of existing slum dwellers using land as a resource through private participation” under the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana, only for existing slum dwellers;
\n (d) a civil structure or any other original works pertai<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n (1) the “Affordable Housing in Partnership” component of the Housing for All (Urban) Mission\/Pradhan Mantri Awas Yojana ;
\n (2) any housing scheme of a State Government ;
\n (e) post-harvest storage infrastructure for agricultural produce including a cold storage for such purposes; or
\n (f) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages.
\n6
\n. .
\n(vi) Construction services other than (i), (ii), (iii), (iv) and (v) above.
\n9
\n-“;
\n(2) against serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
\n(3)
\n(4)
\n(5)
\n“(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\n(3)
\n(4)
\n(5)
\n“(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.
\n2.5
\nProvided that credit of input tax charged on goods and services used in supplying the service has not been taken[Please refer to Explanation No. (iv)]
\nor
\n6
\n-“;
\n(5) against serial number 11, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-
\n(3)
\n(4)
\n(5)
\n“(i) Services of goods transport agency (GTA in relation to transportation of goods (including used household goods for personal use).
\nExplanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.
\n2.5
\nProvided that credit of input tax charged on goo<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n