Seeks to insert explanation regarding Bus Body Building in Notification No. 11/2017-State (Rate) dt. 28.06.2017 - 26/2019—State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 2nd January 2020. NOTIFICATION Notification No. 26/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017 No. GST.1019/C.R.140/Taxation-1.- In exercise of the powers conferred by sub-section (3) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, and on being satisfied that it is necessary so to do, hereby makes the following further amendment in the notification of the Finance Department, No. MGST.1017/C.R.103(10)/Taxation-1 [Notification No.11/2017-State Tax (Rate)], dated 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182 dated the 29th June 2017. In the said notification, in the Table, against serial number 26, in column (3), in item (ic), the following Explanation shall be inserted, namely :- Explanation. -For the purposes of this entry, the term bus body building shall include building of body on chassis of any vehicle falling under chapter 87 in the First Schedule to the Customs Tariff Act, 1975. 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(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. GST. 1019/C.R.-116(6)/ Taxation-1 [Notification No.20/2019- State Tax (Rate)], dated the 1st October 2019, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 384, dated the 1st October 2019.