Amendments to earlier GST rate notifications, after 45'th GST Council Meeting dt. 17.09.2021.

RNI No. MAHBIL /2009/37831 STETEINUT ShHieh 304 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th October 2021. NOTIFICATION Notification No. 07/2021 - State Tax (Rate) MaHARASHTRA Goops AND Services Tax Act, 2017. No. GST-1021/C.R. 92(A) / Taxation-1.—In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 makes the following further amendments in the notifications 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, Part-IV-B, Extra- ordinary No. 182, dated the 29th June 2017, namely:— In the said notification, in the Table,— (i) against serial number 1, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted ; (ii) against serial number 9AA, in column (3), after the words “hosted in India”, the words “whenever rescheduled” shall be inserted; (ii1) after serial number 9AA and the entries relating thereto, the following shall be inserted, namely :— AT AR-T-3o4—2 e8] (2) 3) (4) (5) “9 Chapter Services provided by and to Asian Nil Provided that Director (Sports), AB 99 Football Confederation (AFC) Ministry of Youth Affairs and Sports and its subsidiaries directly or certifies that the services are directly indirectly related to any of the or indirectly related to any of the events under AFC Women’s Asia events under AFC Women’s Asia Cup 2022 to be hosted in India. Cup 2022.; (iv) against serial numbers 9D and 13, in column (3), after the figures and letters “12AA”, the word, figures and letters “ or 12AB” shall be inserted; (v) against serial numbers 19A and 19B, in column (5), for the figures “2021”, the figures “2022” shall be substituted; (vi) serial number 43 and the entries relating thereto shall be omitted; (vii) after serial number 61 and the entries relating thereto, the following shall be inserted, namely:- “61A Heading 9991 Services by way of granting Nil Nil”; National Permit to a goods carriage to operate throughout India / contiguous States. (viii) against serial number 72, in column (3), after the words “for which”, the figures, symbol and words “75% or more of the” shall be inserted; (ix) against serial numbers 74A and 80, in column (3), after the figures and letters “12AA”, word, figures and letters “ or 12AB” shall be inserted; (x) after serial number 82A and the entries relating thereto, the following shall be “82B Heading Services by way of right to admission to the events ~ Nil Nil” 9996 organised under AFC Women’s Asia Cup 2022 2. This notification shall come into force with effect (rom the 1st day of October, 2021. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. Note: -The principal Notification No. MGST-1017/C.R.103(1 1)/Taxation-1 [Notification No. 12/2017- State Tax (Rate)], dated the 29th June, 2017, was published in the Maharashira Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. GST. 1020/C.R.- 96/Taxation-1 [Notification No. 05/2020- State Tax (Rate)], dated the 23rd October 2020, published in the Maharashira Government Gazette, Part IV-B, Extra-ordinary No. 254, dated the 23rd October 2020. ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR, RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.