TMI BlogAmendment to Notification No. 12/2017-ST(R)-To exempt certain services as recommended by GST Council.X X X X Extracts X X X X X X X X Extracts X X X X ..... Council, hereby makes the following further amendments in the Government Notification of the Finance Department No. MGST.1017/C. R. 103(11)/Taxation-1 [Notification No. 12/2017- State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182 dated the 29th June 2017, namely :- In the said notification, in the Table,- (a) against serial number 3, in the entry in column (3), after the words a Governmental Authority the words or a Government Entity shall be inserted; (b) after serial number 3 and the entries relating thereto, the following serial number and entries shall be inserted, namely :- (1) (2) (3) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day of September, 2018. ; (e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely :- (c) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent. ; (f) after serial number 29 and the entries relating thereto, the following serial number and entries shall be inserted, namely : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation . - For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or (ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015; or (iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service Centre) Guidelines, 2015 as IFSC Insurance Office ; or (iv) who is p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following item shall be inserted, namely :- (h) services by way of fumigation in a warehouse of agricultural produce. ; (m) against serial number 60, in the entry in column (3), the words the Ministry of External Affairs, shall be omitted ; (n) after serial number 65 and the entries relating thereto, the following serial number and entries shall be inserted, namely :- (1) (2) (3) (4) (5) 65A Heading 9991 Services by way of providing information under the Right to Information Act, 2005 (22 of 2005). Nil Nil ; (o) against serial number 66, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny sporting event other than a recognised sporting event ; (c) recognised sporting event ; (d) planetarium, where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than ₹ 500 per person. . By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government. _________________________________________________________________________________________ Note :-The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IVB 182 dated 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(11)/Taxation-1 [Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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