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Amendment to Notification No. 12/2017-ST(R)-To exempt certain services as recommended by GST Council.

GST - States - 02/2018-State Tax (Rate) - Dated:- 25-1-2018 - FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018. NOTIFICATION [Notification No. 02/2018-State Tax (Rate)]. No.GST.1018/C.R.15(2)/Taxation-1.-In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the public in .....

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rds 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) (4) (5) 3A Chapter 99 Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Go .....

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l be inserted, namely :- (1) (2) (3) (4) (5) 19A Heading 9965 Services by way of transportation of goods by an aircraft from 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. 19B Heading 9965 Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Nil Nothing contained in this serial number shall apply after the 30th day .....

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ng serial number and entries shall be inserted, namely :- (1) (2) (3) (4) (5) 29A Heading 9971 or Heading 9991 Services of life insurance provided or agreed to be provided by the Naval Group Insurance Fund to the personnel of Coast Guard under the Group Insurance Schemes of the Central Government. Nil Nil ; (g) against serial number 36, in the entry in column (3), in item (c), for the words fifty thousand , the words two lakhs shall be substituted; (h) after serial number 36 and the entries rela .....

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tional Financial Services 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 (Internat .....

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tem (a), after sub-item (ii), the following sub-item shall be inserted, namely :- (iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity ; ; (ii) in item (b), after sub-item (iii), the following sub-item shall be inserted, namely :- (iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity ; ; (iii) in item (c), after sub-item (ii), the following sub-item shal .....

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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) ag .....

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viso, for the word, brackets and letter entry (b) , the words, brackets and letters sub-items (i), (ii) and (iii) of item (b) shall be substituted ; (D) after the proviso, the following proviso shall be inserted, namely :- Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of, - (i) pre-school education and education upto higher secondary school or equivalent ; or (ii) education as a part of an approved vocational education .....

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