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RNI No. MAHBIL /2009/37831
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FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 15th January 2019.
NOTIFICATION
Notification No. 01/2019—State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST.1019/C.R.07/Taxation 1. — In exercise of the powers conferred by section 147 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 amendment in the Notification of the
Government, in the Finance Department, No. MGST.1017/C.R.-189/Taxation-1 [Notification No.48/2017-
State Tax] dated the 18th October 2017, published in the Maharashtra Government Gazette, Part IV-B,
Extra-Ordinary No.346, dated the 23rd October 2017, namely :—
In the said notification,
(i) In the Table, the column number (2) against Sr. No.1, after the entry, the following proviso shall
be inserted, namely :—
“Provided that goods so supplied, when exports have already been made after availing input tax
credit on inputs used in manufacture of such exports, shall be used in manufacture and supply of taxable
goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered
accountant is submitted to the jurisdictional Joint Commissioner of State Tax or any other officer authorised
by him, within 6 months of such supply ;