Amendment to Notification No. 1/2017- State Tax (Rate) dated 29.06.2017 to revise the rate of tax on Permanent transfer of Intellectual Property

RNI No. MAHBIL/2009/37831 SAHTYROT HAT IR-T FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 10th November, 2021 NOTIFICATION Notification No. 13/2021—State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1021/C.R.101/Taxation-1.—In exercise of the powers conferred by sub-section (/) of section 9 and sub-section (5) of section 15 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government Notification of Finance Department No. MGST.1017/C.R.104/Taxation-1 [Notification No. 01/2017-State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183, dated the 29th June, 2017, namely : — In the said notification,— (a) in Schedule IT - 6%, S. No. 243 and the entries relating thereto shall be omitted; (b) in Schedule IIT — 9%, against S. No. 452P, in column (3), the words “in respect of Information Technology Software”, shall be omitted. By order and in the name of the Governor of Maharashtra, MANDAR KELKAR, Deputy Secretary to Government. (Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra- ordinary No. 183, dated the 29th June 2017 and was last amended by Notification No. GST. 1021/C.R. 92B/Taxation-1 [Notification No. 08/2021- State Tax (Rate)], dated the 14th October 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 306, dated the 14th October 2021. HIT IR-F-33%-2 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.