TMI BlogAmendment to Notification No.11/2017 ST(R) tax rates for restaurants,job work on handicraft goods etc.X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST. 1017/C.R.103(10)/Taxation-1 [No.11/2017-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, in the Table,- (i) against serial number 3, in column (3), in item (vi), for the words Services provided , the words Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Please refer to Explanation no. (iv)]. ; (b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, locate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract state tax @ 2.5% without any input tax credit under item (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -State Tax, dated the 15th September, 2017 publi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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