Amendments to earlier GST rate notifications, after 47'th GST Council Meeting dt. 28.06.2022

RNI No. MAHBIL /2009/37831 FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 8th August, 2022. NOTIFICATION Notification No. 07/2022—State Tax (Rate) ManarasHTRA Goons AND Services Tax Acr, 2017, No. GST-1022/C.R.34(4)/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, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of Finance Department, No. MGST. 1017/C. R. 103/Taxation-1.- [Notification No. 2/2017-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, (A) in the Schedule,— (i) against S. Nos. 9 and 22, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words “conditions as in the ANNEXURE IJ”, the words “, other than pre-packaged and labelled” shall be substituted ; (ii) against S. No. 26, for the entry in column (3), the entry “Curd, Lassi, Butter milk, other than pre-packaged and labelled” shall be substituted ; (iii) against S. Nos. 27,29, 30B, 45, 46A, in column (3), for the portion beginning withthe words “other than those put up in” and ending with the words “conditions as in the ANNEXURE 1]”, the words “, other than pre-packaged and labelled” shall be substituted ; (iv) against S. No. 46B, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted ; (v) against S. Nos. 65, 66, 67, 68, 69, 70, 71,72, 73, 74 and 75, in column (3), for the portionbeginning with “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “, other than pre-packaged and labelled” shall be substituted ; (vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “ other than pre-packaged and labelled” shall be substituted ; (vii) against S. No. 94, for the entry in column (3), the entry “(i)Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery,other than pre-packaged and labelled.; (ii) Khandsari Sugar,other than pre-packaged and labelled” shall be substituted ; (viii) against S. No. 95, in column (3), after the word “Murki”, the words and symbols “ other than pre-packaged and labelled” shall be inserted ; (ix) against S. No. 97A, in column (3), for the portionbeginning withthe words “other than those put up” and ending with the words “as specified in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted ; (x) against S. No. 99, in column (3), the word “purified, ” shall be omitted ; (xi) against S. No. 108, in column (3), for the portion beginning with the words “[other than those” and ending with the words “conditions as in the ANNEXURE I]]”, the words “ other than pre-packaged and labelled” shall be substituted ; (xiii) S. Nos. 118 and 122 and the entries relating thereto shall be omitted ; (xiv) against S. No. 132A, in column (3), for the portionbeginning with the words “other than those put up” and ending with the words “as in the ANNEXURE I]”, the words “, other than pre-packaged and labelled” shall be substituted ; (xv) S. No. 141 and the entries relating thereto shall be omitted ; (B) after the Schedule, in the Explanation, for clause (i), the following clause shall be substituted, namely :— “(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clauses (1) of section 2 of the Legal Metrology Act, 2009 (1 0of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is requiredto bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.”. 2. This notification shall come into force on the 18th day of July, 2022. 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. 1038/Taxation-1. [Notification No. 2/2017- State Tax (Rate)], dated the 20th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 182, dated the 20thJune, 2017 and was last amended vide Notification No.GST-1021/C.R.121A/Taxation-1 [Notification No. 10/2021- State Tax (Rate)], dated the 6th January, 2022, published in the Maharashtra Government Gazette, Part IV-B, Extra- ordinary No. 2, dated the 6th January, 2022. 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.