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Seeks to amend notification No. 3/2017- State Tax (Rate) dated 29.6.2017 so as to extend concessional MGST rates to specified projects under HELP/OALP, and other changes

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..... Mumbai 400 032, dated the 1st October 2019 NOTIFICATION Notification No. 16/2019-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST.1019/C.R.116(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, .....

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..... ing proviso shall be inserted, namely :- Provided that where the said goods so supplied are sought to be disposed of in non-serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or t .....

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