Seeks to amend notification No. 12/2017- State Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. - 21/2019-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 1st October 2019. NOTIFICATION Notification No. 21/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1019/C.R.116(7) /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, Notification No. MGST-1017/C.R. 103(11)/Taxation-1 [Notification No. 12/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th June 2017, namely :- In the said Notification,- (i) in the Table,- (a) against serial number 7, in the entry in column (3), for the words and brackets, twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year , the following words, brackets and figures shall be substituted, namely, such amount in the preceding financial year as makes it eligible for exemption from registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) ; (b) after serial number 9A and the entries relating thereto, the following shall be inserted namely :- (1) (2) (3) (4) (5) 9AA Chapter 99 Services provided by and to Federation International de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women s World Cup 2020 to be hosted in India. Nil Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women s World Cup 2020. ; (c) against serial number 14, in the entry in column (3), after the word below , the words or equal to shall be inserted; (d) against serial number 19A, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (e) against serial number 19B, in the entry in column (5), for the figures 2019 , the figures 2020 shall be substituted; (f) after serial number 24A and the entries relating thereto, the following serial number and entries relating thereto shall be inserted, namely :- (1) (2) (3) (4) (5) 24B Heading 9967 or Heading 9985 Services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. Nil Nil ; (g) after serial number 29A and the entries relating thereto, the following serial number and entries shall be inserted, namely:- (1) (2) (3) (4) (5) 29B Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force. Nil Nil ; (h) against serial number 35, in the entry in column (3), after the entry (q), the entry (r) Bangla Shasya Bima shall be inserted; (i) against serial number 45, in the entries in column (3), for the words and brackets twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year , wherever they occur, the following words, brackets and figures shall be substituted, namely, such amount in the preceding financial year as makes it eligible for exemption from registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) ; (j) after serial number 82 and the entries relating thereto, the following shall be inserted, namely :- (1) (2) (3) (4) (5) 82A Heading 9996 Services by way of right to admission to the events organised under FIFA U-17 Women s World Cup 2020. Nil Nil . 2. This Notification shall come into force with effect from the 1st day of October, 2019. By order and in the name of the Governor of Maharashtra, J. V. DIPTE, Deputy Secretary to Government. Note .- The principal Notification No. MGST.1017/C.R. 103 (11)/Taxation-1 [Notification No. 12/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th June, 2017 and was last amended by Notification No. GST.1019/C.R.86/Taxation-1 [Notification No.13/2019- State Tax (Rate)], dated the 31st July, 2019, published in the Maharashtra Government Gazette, Extra ordinary, Part IV-B, No. 252, dated the 31st July, 2019.