Seeks to amend Notification No 01/2017- State Tax (Rate) dated 29th June, 2017. - 12/2022-State Tax (Rate) - Maharashtra SGST

FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th January, 2023. NOTIFICATION Notification No.12/2022-State Tax (Rate) Maharashtra Goods And Services Tax Act, 2017. No. GST-1023/C.R. 1/Taxation 1 .-In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of Finance Department, No. MGST-1017/C.R.104/ Taxation-1.[Notification No.1/2017-State Tax(Rate)], dated the 29 th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.183, dated the 29th June, 2017, namely :- In the said notification,- (A) in Schedule I 2.5%,- (i) against S. No. 102A, in column (3), for the entry, the following entry shall be substituted, namely :- Ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol) ; (ii) against S. No. 103A, in column (3), for the entry, the following entry shall be substituted, namely :- Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake] ; (B) in Schedule II 6%,- (i) against S. No. 48, in column (3), for the entry, the following entry shall be substituted, namely :- Fruit pulp or fruit juice based drinks [other than Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice] ; (ii) against S. No. 180, in column (3), for the entry, the following entry shall be substituted, namely :- Mathematical boxes, geometry boxes and colour boxes ; (C) in Schedule III 9%, against S. No.25, in column (3), for the entry, the following entry shall be substituted, namely :- Ethyl alcohol and other spirits, denatured, of any strength [other than ethyl alcohol supplied to Oil Marketing Companies or Petroleum refineries for blending with motor spirit (petrol)] . 2. This notification shall come into force on the 1st day of January, 2023. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note .-The principal Notification No. MGST-1017/C.R.104/ Taxation-1 [ Notification No. 1/2017- State Tax (Rate)], dated the 29th June 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183, dated the 29th June 2017 and was last amended vide Notification No. GST-1022/C.R.34(3)/Taxation-1 [Notification No. 06/2022- State Tax (Rate)], dated the 8th August, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No.283, dated the 8th, August 2022.