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RNI No. MAHBIL /2009/37831

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk

Mantralaya, Mumbai 400 032, dated the 5th November 2018.

NOTIFICATION

Notification No. 61/2018–State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No.GST.1018/C.R.127 /Taxation-1.— In exercise of the powers conferred by sub-section (3) of section 1,

read with section 51 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter

referred to as the “said Act”), the Government of Maharashtra, on the recommendations of the Council

hereby makes the following further amendment in the Notification of the Government of Maharashtra,

Notification No. GST.1018/C.R.90/Taxation-1 [Notification No. 50/2018-State Tax], dated the 18th

September 2018, published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 331,

dated the 18th September 2018, namely :–

In the paragraph of the notification, the following proviso shall be inserted, namely :—

(1)

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“Provided further that nothing in this notification shall apply to the supply of goods or services or

both from a public sector undertaking to another public sector undertaking, whether or not a distinct

person, with effect from the 1st day of October, 2018.” .

By order and in the name of the Governor of Maharashtra,

J. V. DIPTE,

Deputy Secretary to Government.

Note.–– The principal Notification No. GST.1018/C.R.90/Taxation-1 [Notification No. 50/2018-State Tax], dated

the 18th September 2018, was published in the Maharashtra Government Gazette, Extra-ordinary,

Part IV-B, No. 331, dated the 18th September 2018 and last amended vide Notification No. GST.

1018/C.R.112 /Taxation-1 [Notification No. 57/2018- State Tax ],dated the 23rd October 2018,

was published in the Maharashtra Government Gazette, Extraordinary, Part IV-B, No. 386, dated

the 23rd October 2018.

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD, PRINTED AT

GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY

AND PUBLICATION, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004, EDITOR : I/C DIRECTOR SHRI MANOHAR SHANKAR GAIKWAD.