RNI No. MAHBIL/2009/37831

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ

+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É

´É¹ÉÇ 4, +ÆEòú 170 (2)]

ºÉÉä¨É´ÉÉ®ú, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

[{ÉÞ¹`ä 6, ËEò¨ÉiÉ : ¯û{ɪÉä 9.00

+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 464

|ÉÉÊvÉEÞòiÉ |ÉEòɶÉxÉ

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉÉxÉä ¨É½þÉ®úɹ]Åõ +ÊvÉÊxɪɨÉÉÆx´ÉªÉä iɪÉÉ®ú Eäò±Éä±Éä

(¦ÉÉMÉ BEò, BEò-+ +ÉÊhÉ BEò-±É ªÉÉƨÉvªÉä |ÉʺÉrù Eäò±Éä±Éä ÊxÉªÉ¨É ´É +Énäù¶É ªÉÉÆ´ªÉÊiÉÊ®úCiÉ) ÊxÉªÉ¨É ´É +Énäù¶É.

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 31st December 2018.

NOTIFICATION

Notification No. 24/2018—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1018/C.R.142 /Taxation 1.— In exercise of the powers conferred by

sub-section (1) of section 9 and sub-section (5) of section 15 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 the Finance Department,

No. MGST-1017/C.R. 104/Taxation-1 [Notification No.-1/2017- State Tax (Rate)],

dated the 29th June, 2017, published in the Maharashtra Government Gazette,

Extra-ordinary, Part IV-B, No. 183, dated the 29th June 2017, namely :—

In the said notification,—

भाग चार-ब-464-1

2

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

(A) in the opening paragraph, after the words, brackets and figures “sub-

section (1) of section 9”, the words, brackets and figures “and sub-section

(5) of section 15”, shall be inserted;

(B) in Schedule I - 2.5%,

(i) S. Nos. 23, 24 and the entries relating thereto, shall be omitted;

(ii) after S. No. 123 and the entries relating thereto, the following serial

number and the entries shall be inserted, namely :—

“123A

2515

11

00

Marble and travertine, crude or roughly

trimmed”;

(iii) S. No. 198A shall be re-numbered as S. No. 198AA, and before S. No.

198AA as so re-numbered, the following serial number and entries shall

be inserted, namely:—

“198A

4501

Natural Cork, raw or simply prepared”;

(iv) in S. No. 224, for the entry in column (2), the entry “63 [other than 6305

32 00, 6309] shall be substituted;

(v) in S. No. 225, for the entry in column (3), the entry “Footwear of sale

value not exceeding Rs.1000 per pair” shall be substituted;

(vi) for S. No. 225A and the entries relating thereto, the following serial

numbers and the entries shall be substituted, namely :—

“225A

6602 00 00

Walking-Sticks including seat sticks

225B

6815

Fly ash bricks or fly ash aggregate with

90 per cent or more fly ash content; Fly

ash blocks”;

(vii) in S. No. 234, in the entry in column (3), the following Explanation shall

be inserted in the end, namely :—

“Explanation.—If the goods specified in this entry are supplied, by a

supplier, along with supplies of other goods and services, one of which

being a taxable service specified in the entry at S. No. 38 of the Table

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

3

mentioned in notification No. 11/2017-State Tax (Rate), dated 29th

June, 2017, the value of supply of goods for the purposes of this entry

shall be deemed as seventy per cent of the gross consideration charged

for all such supplies. The remaining thirty per cent of the gross

consideration charged shall be deemed as value of the said taxable

service”;

(viii) S. No. 243A shall be re-numbered as S. No. 243B, and before S. No.

243B as so re-numbered, the following serial number and entries shall

be inserted, namely :—

“243A

8714 20

Parts and accessories of carriage for

disabled persons”;

(C) in Schedule II - 6%,

(i) after S. No. 101 and the entries relating thereto, the following serial

numbers and the entries shall be inserted, namely :—

“101A

4502 00 00

Natural cork, debacked or roughly

squared, or in rectangular (including

square) blocks, plates, sheets or strip

(including sharp-edged blanks for

corks or stoppers)

101B

4503

Articles of natural cork such as Corks

and

Stoppers,

Shuttlecock

cork

bottom

101C

4504

Agglomerated cork (with or without a

binding substance) and articles of

agglomerated cork ”;

(ii) S. No. 102, 126 and the entries relating thereto, shall be omitted;

(iii) S. No. 171A shall be re-numbered as S. No. 171AA, and before S. No.

171AA as so re-numbered, the following serial number and entries

shall be inserted, namely :—

भाग चार-ब-464—2

4

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

“171A

6305 32

00

Flexible intermediate bulk containers”;

(iv) in S. No. 173, in the entry in column (3), the words and commas

“walking-sticks, seat-sticks,” shall be omitted;

(v) S. No. 177 and the entries relating thereto, shall be omitted;

(D) in Schedule III - 9%,

(i) S. No. 121A shall be re-numbered as S. No. 121B, and before S. No.

121B as so re-numbered, the following serial number and entries shall

be inserted, namely :—

“121A

4012

Retreaded or used pneumatic tyres of

rubber; solid or cushion tyres, tyre

treads and tyre flaps, of rubber”;

(ii)

S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;

(iii) in S. No. 369A, for the entry in column (3), the entry “Transmission

shafts (including cam shafts and crank shafts) and cranks; bearing

housings and plain shaft bearings; gears and gearing; ball or roller

screws; gear boxes and other speed changers, including torque

converters; flywheels and pulleys, including pulley blocks; clutches and

shaft couplings (including universal joints)” shall be substituted;

(iv) after S. No. 376AA and the entries relating thereto, the following serial

number and entries shall be inserted, namely :—

“376AAA 8507

Lithium-ion accumulators (other than

battery) including lithium-ion power

bank”;

(v) in S. No. 383, in the entry in column (3), after the words “television

cameras”, the comma and words “,digital cameras and video camera

recorders”, shall be inserted;

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

5

(vi) in S. No. 383C, in the entry in column (3), for the figure and word “68

cm”, the figure and word “32 inches” shall be substituted;

(vii) in S. No. 384, in the entry in column (3), for the figure and word “20

inches”, the figure and word “32 inches” shall be substituted;

(viii) S. No. 440A shall be re-numbered as S. No. 440B, and before S. No.

440B as so re-numbered, the following serial number and entries shall

be inserted, namely :—

“440A

9504

Video

game

consoles

and

machines,

articles of funfair, table or parlour games,

including

pintables,

billiards,

special

tables for casino games and automatic

bowling

alley

equipment

[other

than

playing cards, ganjifa card, chess board,

carom board and other board games of

9504 90 90 like ludo etc.]”;

(E) in Schedule IV - 14%,

(i)

S. No. 47 and the entries relating thereto, shall be omitted;

(ii)

S. No. 135 and the entries relating thereto, shall be omitted;

(iii) in S. No. 139, in the entry in column (3), after the words “other than

Lithium-ion battery”, the words “and other lithium ion accumulators

including lithium ion power banks” shall be inserted;

(iv) S. No. 151 and the entries relating thereto, shall be omitted;

(v)

in S. No. 154, in the entry in column (3), for the figure and word “20

inches” and the figure and word “68 cm”, both, the figure and word “32

inches” shall be substituted;

(vi) for S. No. 174 and the entries relating thereto, the following serial

number and the entries shall be substituted, namely :—

6

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, Êb÷ºÉå¤É®ú 31, 2018/{ÉÉè¹É 10, ¶ÉEäò 1940

“174

8714

Parts

and

accessories

of

vehicles

of

heading 8711”;

(vii) S. No. 215 and the entries relating thereto, shall be omitted.

2.

This notification shall come into force on the 1st January, 2019.

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. 104/Taxation-1 [Notification

No.-1/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra

Government Gazette, Extra-ordinary, Part IV-B, No. 183, dated the 29th June 2017 and

was last amended by Notification No. MGST. 1018/C.R.-69 (6)/Taxation-1 [Notification

No.-18/2018- State Tax (Rate)], dated the 27th July 2018, published in the Maharashtra

Government Gazette, Extra-ordinary, Part IV-B, No. 252, dated the 27th July 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.