Amendment in Notification No. 12/2017- State Tax (Rate) dated 29.06.2017 to extend GST exemption on services by way of transportation of goods by air or by sea from customs station of clearance in India to a place outside India, by one year i.e. upto 30.09.2021
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RNI No. MAHBIL/2009/37831 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th October, 2020. NOTIFICATION Notification No. 4/2020—State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. GST-1020 / C.R-- 91 C / Taxation 1. —In exercise of the powers conferred by sub-section (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. XLII 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 Government notification of the Finance Department No. MGST- 1017/CR.103(11)/Taxation-1[No.12/2017-State Tax (Rate)] dated the 29th June 2017, in the Maharashira Government Gazette, Part IV-B, Extra-Ordinary No. 182, dated the 29th June 2017, namely :— In the said notification, in the Table,— () against serial number 194, in the entry in column (5), for the figures “2020”, the figures “2021” shall be substituted ; (if) against serial number 19B, in the entry in column (5), for the figures “2020", the figures “2021” shall be substituted ; 1 Sf4-248---1 0] 2. This notification shall come into force with effect from the 1st day of October, 2020. By order and in the name of the Governor of Maharashtra, Deputy Secretary to Government. Note :—The principal notification No. MGST-1017/C.R.103 (11)/Taxation-1[No.12/2017-State Tax (Rate)] dated the 29th June 2017, 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.157 /Taxation 1[No.28/2019-State Tax (Rate)] dated the 2nd January 2020, in the Maharashtra Government Gazette, Part IV-B, Extra-Ordinary No. 11, dated the 2nd January 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.