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Amendment to Notification No.11/2017-State Tax (Rate)] dated the 29th June 2017.

GST - States - 31/2017-State Tax (Rate) - Dated:- 13-10-2017 - FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 13th October 2017 NOTIFICATION Notification No. 31/2017-State Tax (Rate) No. MGST-1017/CR 184(1)/Taxation-1.-In exercise of the power conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2 .....

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against serial number 3,- A. in item (iii), in column (3), for the words Government, a local authority or a Governmental authority , the words Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity shall be substituted ; B. in item (vi), in column (3), for the words a local authority or a Governmental authority the words a local authority, a Governmental Authority or a Government Entity shall be substituted ; C. in items (iii) an .....

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i) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Tax Act, 2017, involving predominantly earth work (that is, constituting more than 75 per cent. of the value of the works contract) provided to the Central Government, State Government, Union territory, local authority, a Governmental Authority or a Government Entity. 2.5 Provided that where the services are supplied to a Government Entity, they should have been procured by the sai .....

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ne. 6 - (ix) Construction services other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viii) above. 9 - ; (b) against serial number 8, for item (ii), in column (5), for the word or the word and shall be substituted. (c) against serial number 8, for item (vi), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (vi) Transport of passengers by any motor vehicle designed to carry passengers where the cost of fuel is included i .....

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5)and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (v) Transportation of natural gas through pipeline 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] Or 6 - (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above. 9 - ; (e) against serial number 10, for item (i), in columns (3), (4) and (5) and the entries relating thereto, .....

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f a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)] Or 6 - ; (f) against serial number 15, for item (v), in columns (3), (4) and (5) and the entries relating thereto, the following shall be substituted, namely: - (3) (4) (5) (v) Leasing of motor vehicles purchased and leased prior to 1st July 2017; 65 per cent. of the rate of State tax as applicable on supply of like goods involving transfer of title in goods. Note:- Nothing contained in this entry shall apply on or aft .....

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ined in this entry shall apply on or after 1st July 2020. - (vii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v) and (vi) above. Same rate of State tax as applicable on supply of like goods involving transfer of title in goods. - ; (h) against serial number 26, in column (3), - (i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely:- (c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff .....

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e to the Customs Tariff Act, 1975 (51 of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter; (h) Manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ; (iv) after item (i), in columns (3), (4) and (5) and the entries relating thereto, the following shall be inserted, namely: - (3) (4) (5) (ia) Services by way of job work in relation to (a) manufacture of umbrella; .....

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belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract MGST @ 6 per cent. 6 - ; (vii) in item (iii), for the word, brackets and figures and (ii) the figures, brackets, letters and word , (ia), (ii) and (iia) shall be substituted; (i) against serial number 27, for item (i), in columns (3), (4) and (5) and the entries relating thereto in, the following shall be substituted, namely: - (3) (4) (5) (i) Services by way of printing of all goods .....

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