Maharashtra Amends GST Rates: Removes S.No. 243 from Schedule II and Updates Schedule III on IT Software.

Notification No. 13/2021-State Tax (Rate) issued by the Maharashtra Finance Department amends the previous Notification No. 01/2017-State Tax (Rate) dated June 29, 2017, under the Maharashtra Goods and Services Tax Act, 2017. The amendments involve the omission of S. No. 243 and its entries from Schedule II, which has a tax rate of 6%, and the removal of the phrase "in respect of Information Technology Software" from Schedule III, S. No. 452P, which has a tax rate of 9%. These changes are made on the recommendation of the Council.

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