Amendments to earlier GST rate notifications, after 38'th GST Council Meeting dt. 18.12.2019.

RNI No. MAHBIL /2009/37831 Pubcniearel FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 2nd January 2020. NOTIFICATION Notification No. 20/2019—State Tax (Rate) MAHARASHTRA (GOODS AND SERVICES TAX AcT, 2017. dated the 29th June 2017, namely : — No. GST.1019/C.R.159 /Taxation 1.— In exercise of the powers conferred by sub-section (3) of section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII 0of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Finance Department No. MGST-1017/C.R.103(12)/Taxation-1 [Notification No.13/2017-State Tax (Rate)], dated 29th June, 2017, published in the Maharashira Government Gazette, Part IV-B, Extra-ordinary No. 182 In the said notification, in the Table, for serial number 15 and the entries relating thereto, the following shall be substituted, namely :— “15 Services provided by way Any person, other than a Any body corporate located of renting of any motor body corporate who in the taxable territory.”. vehicle designed to carry supplies the service to a passengers where the body corporate and does cost of fuel is included in not issue an invoice the consideration charging state tax at the A TR-F-8R-% ® charged from the service rate of 6 per cent. to the recipient, provided to a service recipient body corporate. By order and in the name of the Governor of Maharashtra, J.V. DIPTE, Deputy Secretary to Government. Note.—The principal Notification No. MGST-1017/C.R. 103(12)/Taxation-1 [Notification No. 13/2017- State Tax (Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No. GST. 1019/ C.R.-116(8)/Taxation-1 [Notification No. 22/2019- State Tax (Rate)], dated the 1st October 2019, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 384, dated the 1st October 2019. 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.