महाराष्ट्र शासन राजपत्र
असाधारण भाग चार--ब
वर्ष ५, अंक ३६] गुरुवार, मार्च ७, २०१९/फाल्गुन १६, शके १९४० [पृष्ठे २, किंमत : रुपये ९.००
असाधारण क्रमांक ७६
प्राधिकृत प्रकाशन
महाराष्ट्र शासनाने महाराष्ट्र अधिनियमांन्वये तयार केलेले
(भाग एक, एक-अ आणि एक-ल यांमध्ये प्रसिद्ध केलेले नियम व आदेश यांव्यतिरिक्त) नियम व आदेश.
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk
Mantralaya, Mumbai 400 032, dated the 7th March 2019
NOTIFICATION
Notification No. 10/2019—State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST-1019/C.R. 36 /Taxation 1.— In exercise of the powers conferred by sub-section (2) of section 23 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 specifies the following category of persons, as the category of persons exempt from obtaining registration under the said Act, namely,—
Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial year does not exceed forty lakh rupees, except,—
(a) persons required to take compulsory registration under section 24 of the said Act ;
(b) persons engaged in making supplies of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, २ महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, मार्च ७, २०१९/फाल्गुन १६, शके १९४० Table Sr. No. Tariff item, sub-heading, Description
(1)
heading or Chapter (2)
(3)
1 2105 00 00 Ice-cream and other edible ice, whether or not containing
cocoa.
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco
substitutes.
2. This notification shall come into force on the 1st day of April, 2019.
By order and in the name of the Governor of Maharashtra,
J. V. DIPTE,
Deputy Secretary to Government.