Amendment in the Notification No.1/2017-SGST (Rate).

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..... .R.16(3)/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 interest so to do, on the recommendations of the Council, hereby exempts the state tax on intra-state supplies of goods, the description of which is .....

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..... 1. 8703 Old and used, petrol Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven motor vehicles of engine capacity of 1200 cc. or more and of length of 4000 mm. or more. Explanation .- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and t .....

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..... 9% 4. 87 All Old and used Vehicles other than those mentioned from S. No. 1 to S.No.3 6% Explanation .-For the purposes of this notification,- (i) in case of a registered person who has claimed depreciation under section 32 of the Income-Tax Act, 1961 (43 of 1961) on the said goods, the v .....

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