Exemption from Maharashtra GST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified  under Maharashtra GST Act 2017 vide Notification No./2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION

Notification No.7/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 103 (6)/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), (hereinafter referred to as the “said Act”), 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 exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub- heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the state tax leviable thereon under section 9 of the said Act, namely:-

Table

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Refund of 50% of CGST on supplies to CSD under Maharashtra GST Act 2017 vide Notification No. 6/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION

Notification No.6/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R. 103 (5)/Taxation- 1.-In exercise of the powers conferred by section 55 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter, referred to as the “CSD”), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent. of the applicable state tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.

2. This notification shall come into force with effect from the 1st day of July, 2017.

By order and in the name of the Governor of Maharashtra,

R. D. BHAGAT,

Deputy Secretary to Government.

Download Complete Notification No. 6/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

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Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under Maharashtra GST Act 2017 vide Notification No. 5/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION

Notification No.5/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 103 (4)/ Taxation- 1.-In exercise of the powers conferred clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).

TABLE

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Reverse charge on certain specified supplies of goods  under Maharashtra GST Act 2017 vide Notification No. 4/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION

Notification No. 4/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R.- 103 (3)/Taxation- 1.-In exercise of the powers conferred by sub-section (3) 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 specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intra- state supply of such goods as specified in the corresponding entry in column (5) and all the provisions of the said Act shall apply to such recipient, namely:-

TABLE

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2.5% concessional  Maharashtra GST rate for supplies to Exploration and Production notified under Maharashtra GST Act 2017 vide Notification No. 3/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

FINANCE DEPARTMENT

Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, Dated the 29th June 2017.

NOTIFICATION

Notification No.3/2017-State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. MGST-1017/C.R. 103 (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) (hereinafter referred to as “said Act”), the Government of Maharashtra, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the state tax leviable thereon under section 9 of the said Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as specified in the corresponding entry in column (5) of the Table aforesaid.

Table

Download Complete Notification No. 3/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017

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