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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 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,
as the case may be, as specified in the corresponding entry in column (2) of the said Table and;
(c) persons exercising option under the provisions of sub-section (3) of section 25, or
such registered persons who intend to continue with their registration under the said Act.