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Amendment in Notification No. MGST-1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)], dated the 29th June 2017

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..... ces Tax Act, 2017 (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 [Notification No. 11/2017- 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, - (i) against serial number 7, in column (3),- (a) for item (i) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - .....

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..... ged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms. 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)] ; (b) in items (ii), (vi) and (viii),- (A) for the words declared tariff wherever they occur, the words value of supply shall be substituted; (B) the Explanation shall be omi .....

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..... and who assumes responsibility for the performance of the said contract. 6 - (vii) Goods transport services other than (i), (ii), (iii), (iv), (v) and (vi) above. 9 - ; (iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: (1) (2) (3) (4) (5) 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means .....

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