RNI No. MAHBIL/2009/37831

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 14/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.116/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, Part-IV-B, Extra ordinary No. 183, dated the

29th June 2017, namely :—

In the said Notification,—

A. in Schedule I – 2.5%,—

(i)

S. No. 33A and the entries relating thereto shall be omitted;

(ii) against S. No. 164, in the entry in column (3), after item ii, the following item shall be

inserted, namely :—

“iii. Marine Fuel 0.5% (FO)”;

(iii) against S. No. 224, for the entry in column (2), the entry “63 [other than 6305 32 00,

6305 33 00, 6309]," shall be substituted;

(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be

inserted, namely :—

“234C

8509

Wet grinder consisting of stone as grinder”;

¦ÉÉMÉ SÉÉ®ú-¤É—384-1

(1)

2

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(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;

B. in Schedule II - 6%, -

(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall be

inserted namely:—

“80AA

3923

or

6305

Woven and non-woven bags and sacks of polyethylene or

polypropylene strips or the like, whether or not laminated, of a kind

used for packing of goods”;

(ii) S. No. 201A and the entries relating thereto shall be omitted;

(iii) after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall

be inserted, namely :—

“205A

8601

Rail locomotives powered from an external source of electricity or by electric

accumulators

205B

8602

Other rail locomotives; locomotive tenders; such as Diesel- electric locomotives,

Steam locomotives and tenders thereof

205C

8603

Self-propelled railway or tramway coaches, vans and trucks, other than those of

heading 8604

205D

8604

Railway or tramway maintenance or service vehicles, whether or not self-

propelled (for example, workshops, cranes, ballast tampers, track liners, testing

coaches and track inspection vehicles)

205E

8605

Railway or tramway passenger coaches, not self-propelled; luggage vans, post

office coaches and other special purpose railway or tramway coaches, not self-

propelled (excluding those of heading 8604)

205F

8606

Railway or tramway goods vans and wagons, not self- propelled

205G

8607

Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-

bogies, axles and wheels, and parts thereof

205H

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-

mechanical) signalling, safety or traffic control equipment for railways, tramways,

roads, inland waterways, parking facilities, port installations or airfields; parts of the

foregoing”;

(iv) against S. No. 231B, in column (3), after the words “Slide fasteners”, the words “and

parts thereof”, shall be inserted;

C. in Schedule III - 9%,—

(i) against S. No. 24A, in column (3), after the words “coconut water”, the words “and caffeinated

beverages” shall be inserted;

(ii) against S. No. 108, in column (3), after the words “other closures, of plastics”, the brackets,

words, letters and figures “(except the items covered in Sl. No. 80AA in Schedule II), shall be inserted;

(iii) in S. No. 400, for the entry in column (3), the entry, “Following motor vehicles of length not

exceeding 4000 mm, namely :—

(a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven

vehicles of engine capacity not exceeding 1200cc ; and

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3

(b) Diesel driven vehicles of engine capacity not exceeding 1500 cc

for persons with orthopedic physical disability, subject to the condition that an officer not

below the rank of Deputy Secretary to the Government of India in the Department of Heavy

Industries certifies that the said goods shall be used by the persons with orthopedic physical

disability in accordance with the guidelines issued by the said Department”, shall be

substituted;

(iv) S. No. 446 and the entries relating thereto shall be omitted;

D.

in Schedule IV – 14%,—

(i) after S. No. 12 and the entries relating thereto, the following S. No. and the entries

shall be inserted, namely :—

“12A.

22029990

Caffeinated Beverages”;

E.

in Schedule V – 1.5%, -

(i) S. No. 3 and the entries relating thereto shall be omitted;

(ii) S. No. 4 and the entries relating thereto shall be omitted;

F.

in Schedule VI – 0.125%, -

(i)

in S. No. 2, for the entry in column (3), the entry, “precious stones (other than

diamonds) and semi-precious stones, whether or not worked or graded but not strung,

mounted or set; ungraded precious stones (other than diamonds) and semi-precious

stones, temporarily strung for convenience of transport”, shall be substituted;

(ii)

S. No. 2A and the entries relating thereto shall be omitted;

(iii) in S. No. 3, for the entry in column (3), the entry, “Synthetic or reconstructed precious

or semiprecious stones, whether or not worked or graded but not strung, mounted or

set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily

strung for convenience of transport”, shall be substituted;

(iv) S. No. 4 and the entries relating thereto, shall be omitted;

2.

This Notification shall come into force on the 1st day of October, 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. 01/2017–

State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette,

Part-IV-B, Extra ordinary No. 183, dated the 29th June, 2017 and was amended by Notification No.

GST-1019/C.R.85/Taxation-1,[Notification No. 12/2019-State Tax (Rate)], dated 31st July 2019,

Published in the Maharashtra Government Gazette, Part-IV-B, Extra ordinary No. 251, dated the 31st

July 2019.

¦ÉÉMÉ SÉÉ®ú-¤É—384-1+

4

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 15/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.116(1)/Taxation-1.—In exercise of the powers conferred by sub-section (1)

of section 11 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.103 (1) /Taxation-1. [Notification No. 2/2017–State Tax (Rate)], dated the 29th June 2017,

published in the Maharashtra Government Gazette, Part-IV-B, Extra ordinary No. 182, dated the 29th

June 2017, namely :—

In the said Notification, in the Schedule,—

(i)

after S. No. 57 and the entries relating thereto, the following serial number and the

entries shall be inserted, namely :—

“57A

0813

Tamarind dried”;

(ii)

after S. No. 114B and the entries relating thereto, the following serial number and the

entries shall be inserted, namely :—

“114C

46

Plates and cups made up of all kinds of leaves/

flowers/bark”;

2.

This Notification shall come into force on the 1st day of October, 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.103 (1)/Taxation-1. [Notification No. 2/2017–

State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette,

Part-IV-B, Extra ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No.

GST-1018/C.R.143/Taxation-1,[Notification No. 25/2018-State Tax (Rate)], dated 31st December,

2018, Published in the Maharashtra Government Gazette, Part-IV-B, Extra ordinary No. 465, dated the

31st December 2018.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

5

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 16/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R.116(2)/Taxation-1.— In exercise of the powers conferred by sub-section (1) of

section 11 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

amendments

in

the

Government

Notification

of

the

Finance

Department

No.

MGST-

1017/C.R.103(2)/Taxation-1 [Notification No. 03/2017-State Tax (Rate)], dated 29th June 2017,

published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th

June 2017, namely :—

In the said Notification,—

(i) in the TABLE, against S. No. 1, in column (3), after item (5), the following item shall be

inserted, namely :—

“(6) Petroleum operations or coal bed methane operations undertaken under

specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or

Open Acreage Licensing Policy (OALP)”;

(ii) in the ANNEXURE, against Condition No. 1, in clause (e), the following proviso shall be

inserted, namely :—

“Provided that where the said goods so supplied are sought to be disposed of in non-serviceable

form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his

option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition

that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy

Commissioner of Central Tax or the Assistant Commissioner of Central Tax or the Deputy

Commissioner of State Tax or the Assistant Commissioner of State Tax, as the case may be, having

jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate

General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the

effect that the said goods are non-serviceable and have been mutilated before disposal.”.

2. This Notification shall come into force on the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.

6

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 17/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R.116(3)/Taxation-1.— In exercise of the powers conferred by sub-section (1) of

section 11 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

amendments

in

the

Government

Notification

of

the

Finance

Department

No.

MGST-

1018/C.R.147/Taxation-1 [Notification No. 26/2018-State Tax (Rate)], dated 31st December, 2018,

published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 466, dated the 31st

December, 2018, namely :—

In the said Notification,—

(i) for the word “gold”, wherever it occurs, the words, “gold, silver or platinum”, shall be

substituted;

(ii) in the opening paragraph, for the word and figures, “heading 7108”, the word and

figures, “Chapter 71”, shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely: —.

“(d) “Chapter” means heading as specified in the First Schedule to the Customs Tariff Act, 1975

(51 of 1975).”.

2. This Notification shall come into force on the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

7

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 18/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R.116(4)/Taxation 1.—In exercise of the powers conferred by sub-section (1) of

section 9, sub-section (1) of section 11, sub-section (1) of section 16 of the Maharashtra Goods and

Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the

recommendations of the Council, and on being satisfied that it is necessary in the public interest so to

do, hereby makes the following amendments in the Government Notification of the Finance

Department No. GST-1019/C.R. 39/Taxation-1 [Notification No.02/2019-State Tax (Rate)], dated 7th

March 2019, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 79

dated the 7th March 2019, namely :—

In the said Notification, in the Annexure, after Sl. No. 2 and the entries thereto, the following

Sl. No. and entries shall be inserted, namely :—

“2A.

2202 10 10

Aerated Water”;

2. This Notification shall come into force on the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.

Note.—The principal Notification No. GST-1019/C.R. 39/Taxation-1 [Notification No. 2/2019–State

Tax (Rate)], dated the 7th March 2019, published in the Maharashtra Government Gazette, Part-IV-B,

Extraordinary No. 79, dated the 7th March 2019 and was last amended by Notification No. GST-

1019/C.R.55/Taxation-1 [Notification No. 9/2019-State Tax (Rate)], dated 30th March 2019, published

in the Maharashtra Government Gazette, Part-IV-B, Extraordinary No. 114, dated the 30th March

2019.

8

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FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 19/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R.116 (5)/Taxation-1.—In exercise of the powers conferred by sub-section (1) of

section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the

Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on

the recommendations of the Council, hereby exempts, all the goods supplied to the Food and

Agricultural Organisation of the United Nations (FAO) for execution of projects listed below in the

Annexure, from whole of the State Tax leviable thereon under section 9 of the said Act, subject to the

condition that an officer not below the rank of Deputy Secretary to the Government of India in the

Ministry of Agriculture and Farmers Welfare certifies, namely :—

(i) the quantity and description of the goods; and

(ii) that the said goods are intended for the purpose of use in execution of said projects .

ANNEXURE

(1) Strengthening Capacities for Nutrition-sensitive Agriculture and Food systems,

(2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the

conservation of Critical Biodiversity and Forest landscape.

2. This Notification shall come into force on the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

9

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya

Mumbai 400 032, dated the 1st October 2019

NOTIFICATION

Notification No. 20/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.116(6)/Taxation 1.— In exercise of the powers conferred by sub-

section (1), (3) and (4) of section 9, sub-section (1) of section (11), sub-section (5) of

section 15, sub-section (1) of section 16 and section 148 of the Maharashtra Goods and

Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the

recommendations of the Council, and on being satisfied that it is necessary in the public

interest so to do, hereby makes the following further amendments in the Government

Notification of the Finance Department, Notification No. MGST-1017/C.R. 103(10)/

Taxation-1 [Notification No.11/2017- State Tax (Rate)], dated the 29th June, 2017,

published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182,

dated the 29th June 2017, namely :—

In the said Notification, -

(i) in the Table, -

(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following

items and entries shall be substituted, namely,—

(3)

(4)

(5)

“(i) Supply of ‘hotel accommodation’ having value of supply of a

unit of accommodation above one thousand rupees but less than

or equal to seven thousand five hundred rupees per unit per day

or equivalent.

6

-

(ii) Supply of ‘restaurant service’ other than at ‘specified premises’

2.5

Provided

that

credit of input

tax charged on

goods

and

services used in

supplying

the

service has not

been taken

[Please refer to

Explanation No.

(iv)]

(iii) Supply of goods, being food or any other article for human

consumption or any drink, by the Indian Railways or Indian

Railways Catering and Tourism Corporation Ltd. or their

licensees, whether in trains or at platforms.

2.5

Provided

that

credit of input

tax charged on

goods

and

services used in

supplying

the

service has not

been taken

[Please refer to

Explanation No.

(iv)]

¦ÉÉMÉ SÉÉ®ú-¤É—384-2

10

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(iv) Supply of ‘outdoor catering’, at premises other than ‘specified

premises’ provided by any person other than-

(a)

suppliers providing ‘hotel accommodation’ at ‘specified

premises’, or

(b)

suppliers located in ‘specified premises’.

2.5

Provided

that

credit of input

tax charged on

goods

and

services used in

supplying

the

service has not

been

taken

[Please refer to

Explanation (iv)]

(v) Composite supply of ‘outdoor catering’ together with renting of

premises (including hotel, convention center, club, pandal,

shamiana or any other place, specially arranged for organising a

function) at premises other than ‘specified premises’ provided by

any person other than-

(a) suppliers providing ‘hotel accommodation’ at ‘specified

premises’, or

(b) suppliers located in ‘specified premises’.

2.5

Provided

that

credit of input

tax charged on

goods

and

services used in

supplying

the

service has not

been

taken

[Please refer to

Explanation (iv)]

(vi) Accommodation, food and beverage services other than (i) to

(v) above

Explanation:

(a) For the removal of doubt, it is hereby clarified that, supplies

covered by items (ii), (iii), (iv) and (v) in column (3) shall attract

state tax prescribed against them in column (4) subject to

conditions specified against them in column (5), which is a

mandatory rate and shall not be levied at the rate as specified

under this entry.

(b) This entry covers supply of ‘restaurant service’ at ‘specified

premises’

(c) This entry covers supply of ‘hotel accommodation’ having

value of supply of a unit of accommodation above seven

thousand five hundred rupees per unit per day or equivalent.

(d) This entry covers supply of ‘outdoor catering’, provided by

suppliers providing ‘hotel accommodation’ at ‘specified premises’,

or suppliers located in ‘specified premises’.

(e) This entry covers composite supply of ‘outdoor catering’

together with renting of premises (including hotel, convention

center, club, pandal, shamiana or any other place, specially

arranged for organising a function) provided by suppliers

providing ‘hotel accommodation’ at ‘specified premises’, or

suppliers located in ‘specified premises’.

9

-”;

(b) against serial number 10, in column (2), after the word “vehicles”, the words “with operators”

shall be inserted;

(c) against serial number 10, in column (3), in item (iii), the words “or without” shall be omitted;

(d) against serial number 15, in column (3), item (iv) and the entries relating thereto in column (4)

and (5) shall be omitted;

(e) against serial number 15, in column (3), in item (vii), the brackets and words “, (iv)” shall be

omitted;

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

11

(f) against serial number 17, in column (2), the figures and words “, with or” shall be omitted;

(g) against serial number 17, in column (3), item (v) and (vii) and the entries relating thereto in

column (4) and (5) shall be omitted;

(h) against serial number 17, in column (3), for item (viii), the following shall be substituted;

(3)

“(viii) Leasing or rental services, without operator, other than (i), (ii), (iii), (iv), (vi) and

(viia) above.”

(i) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns

(3), (4) and (5), the following shall be inserted, namely :—

(3)

(4)

(5)

“(ia) Other professional, technical and

business

services

relating

to

exploration,

mining

or

drilling

of

petroleum crude or natural gas or both

6

-”;

(j) against serial number 21, in column (3), in item (ii), for the brackets and words “(i) above”, the

brackets and words “(i) and (ia) above” shall be substituted;

(k) against serial number 24, in column (2), after the numbers “9986”, the brackets, words and

figures “(Support services to agriculture, hunting, forestry, fishing, mining and utilities)” shall be

inserted;

(l) against serial number 24, in column (3), in item (ii), for the words “Service of”, the words

“Support services to” shall be substituted;

(m) against serial number 26, in column (3), in item (i), in clause (c), after the words “products”, the

figures and words “, other than diamonds,” shall be inserted;

(n) against serial number 26, in column (3), after item (ia) and the entries relating thereto in

columns (3), (4) and (5), the following shall be inserted, namely :—

(3)

(4)

(5)

“(ib) Services by way of job work in relation

to diamonds falling under chapter 71 in the

First Schedule to the Customs Tariff Act,

1975 (51of 1975);

0.75

-

(ic) Services by way of job work in relation

to bus body building;

9

-

(id) Services by way of job work other than

(i), (ia), (ib) and (ic) above;

6

-”;

(o) against serial number 26, in column (3), in item (iv), after the brackets, words and figures “(ia),”,

the brackets, words and figures “(ib), (ic), (id),” shall be inserted;

(ii) in the paragraph 2A, the word “registered” shall be omitted;

(iii) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be

inserted, namely :—

“(xxxii) ‘Restaurant service’ means supply, by way of or as part of any service, of goods,

being food or any other article for human consumption or any drink, provided by a restaurant,

eating joint including mess, canteen, whether for consumption on or away from the premises

where such food or any other article for human consumption or drink is supplied.

¦ÉÉMÉ SÉÉ®ú-¤É—384-3

12

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

(xxxiii) ‘Outdoor catering’ means supply, by way of or as part of any service, of goods, being

food or any other article for human consumption or any drink, at Exhibition Halls, Events,

Conferences, Marriage Halls and other outdoor or indoor functions that are event based and

occasional in nature.

(xxxiv) ‘Hotel accommodation’ means supply, by way of accommodation in hotels, inns,

guest houses, clubs, campsites or other commercial places meant for residential or lodging

purposes including the supply of time share usage rights by way of accommodation.

(xxxv) ‘Declared tariff’ means charges for all amenities provided in the unit of

accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other

amenities, but without excluding any discount offered on the published charges for such unit.

(xxxvi) ‘Specified premises’ means premises providing ‘hotel accommodation’ services

having declared tariff of any unit of accommodation above seven thousand five hundred rupees

per unit per day or equivalent.”.

(iv) in the ‘Annexure: Scheme of Classification of Services’, annexed to the Notification, -

(a) against serial number 119 to 124, in column (4), for the words “with or without”, wherever

they occur, the word “with” shall be substituted;

(b) against serial number 232 to 240, in column (4), for the words “with or without”, wherever

they occur, the word “without” shall be substituted.”.

2. This Notification shall come into force with effect from the 1st day of October, 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. 103(10)/Taxation-1 [Notification No.11/2017-

State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette,

Part IV-B, Extra ordinary No. 182, dated the 29th June 2017 and was last amended by Notification No.

GST-1017/C.R.62/Taxation-1 [Notification No.10/2019- State Tax (Rate)], dated the 10th May,

2019, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 142,

dated the 10th May 2019.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

13

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019.

NOTIFICATION

Notification No. 21/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.116(7) /Taxation-1.— In exercise of the powers conferred by sub-

section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.

XLIII of 2017), the Government of Maharashtra, on being satisfied that it is necessary in the

public interest so to do, on the recommendations of the Council, hereby makes the

following further amendments in the Government Notification of the Finance

Department, Notification No. MGST-1017/C.R. 103(11)/Taxation-1 [Notification No.

12/2017- State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra

Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th June 2017,

namely :—

In the said Notification,—

(i)

in the Table,—

(a) against serial number 7, in the entry in column (3), for the words and brackets, “twenty lakh

rupees (ten lakh rupees in case of a special category state) in the preceding financial year”, the

following words, brackets and figures shall be substituted, namely,–

“such amount in the preceding financial year as makes it eligible for exemption from

registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)”;

(b) after serial number 9A and the entries relating thereto, the following shall be inserted

namely :—

(1)

(2)

(3)

(4)

(5)

“9AA

Chapter

99

Services provided by and to

Federation

International

de

Football Association (FIFA) and

its

subsidiaries

directly

or

indirectly related to any of the

events under FIFA U-17 Women's

World Cup 2020 to be hosted in

India.

Nil

Provided that Director

(Sports),

Ministry

of

Youth

Affairs

and

Sports certifies that the

services are directly or

indirectly related to any

of the events under

FIFA

U-17

Women's

World Cup 2020.”;

(c) against serial number 14, in the entry in column (3), after the word ‘below’, the words ‘or equal

to’ shall be inserted;

(d) against serial number 19A, in the entry in column (5), for the figures “2019”, the figures “2020”

shall be substituted;

(e) against serial number 19B, in the entry in column (5), for the figures “2019”, the figures “2020”

shall be substituted;

(f) after serial number 24A and the entries relating thereto, the following serial number and entries

relating thereto shall be inserted, namely :—

14

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

(1)

(2)

(3)

(4)

(5)

“24B

Heading

9967 or

Heading

9985

Services

by

way

of

storage

or

warehousing of cereals, pulses, fruits,

nuts and vegetables, spices, copra,

sugarcane, jaggery, raw vegetable fibres

such as cotton, flax, jute etc., indigo,

unmanufactured tobacco, betel leaves,

tendu leaves, coffee and tea.

Nil

Nil”;

(g) after serial number 29A and the entries relating thereto, the following serial number and entries

shall be inserted, namely :—

(1)

(2)

(3)

(4)

(5)

“29B

Heading

9971 or

Heading

9991

Services of life insurance provided or

agreed to be provided by the Central Armed

Police Forces (under Ministry of Home

Affairs) Group Insurance Funds to their

members under the Group Insurance

Schemes of the concerned Central Armed

Police Force.

Nil

Nil”;

(h) against serial number 35, in the entry in column (3), after the entry (q), the entry “(r) Bangla

Shasya Bima” shall be inserted;

(i) against serial number 45, in the entries in column (3), for the words and brackets “twenty lakh

rupees (ten lakh rupees in the case of special category states) in the preceding financial

year”, wherever they occur, the following words, brackets and figures shall be substituted,

namely, –

“such amount in the preceding financial year as makes it eligible for exemption from registration

under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017)”;

(j) after serial number 82 and the entries relating thereto, the following shall be inserted,

namely :—

(1)

(2)

(3)

(4)

(5)

“82A

Heading

9996

Services by way of right to admission to the

events organised under FIFA U-17 Women's

World Cup 2020.

Nil

Nil”.

2. This Notification shall come into force with effect from the 1st day of October, 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. 103 (11)/Taxation-1 [Notification No. 12/2017-

State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette,

Part IV-B, Extra ordinary No. 182, dated the 29th June, 2017 and was last amended by Notification

No. GST.1019/C.R.86/Taxation-1 [Notification No.13/2019- State Tax (Rate)], dated the 31st July,

2019, published in the Maharashtra Government Gazette, Extra ordinary, Part IV-B, No. 252, dated

the 31st July, 2019.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

15

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019.

NOTIFICATION

Notification No. 22/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1019/C.R.116(8) /Taxation-1.—In exercise of the powers conferred by sub-

section (3) of section 9 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, Notification No. MGST-1017/C.R. 103(12)/Taxation-1

[Notification No. 13/2017- State Tax (Rate)], dated the 29th June, 2017, published in the

Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 182, dated the 29th

June 2017, namely :—

In the said Notification, in the Table,—

(i)

for serial number 9 and the entries relating thereto, the following shall be substituted,

namely :—

(1)

(2)

(3)

(4)

“9

Supply

of

services

by

a

music

composer, photographer, artist or the

like by way of transfer or permitting the

use or enjoyment of a copyright covered

under clause (a) of sub-section (1) of

section 13 of the Copyright Act, 1957

relating to original dramatic, musical or

artistic works to a music company,

producer or the like.

Music composer,

photographer,

artist, or the like

Music company, producer

or the like, located in the

taxable territory. ”;

(ii) after serial number 9 and the entries relating thereto, the following serial number and entries

shall be inserted, namely :—

(1)

(2)

(3)

(4)

“9A

Supply of services by an

author by way of transfer or

permitting

the

use

or

enjoyment of a copyright

covered under clause (a) of

sub-section (1) of section 13

of the Copyright Act, 1957

relating to original literary

works to a publisher.

Author

Publisher located in the taxable territory:

Provided that nothing contained in this entry

shall apply where,—

(i) the author has taken registration

under the Maharashtra Goods and

Services Tax Act, 2017 (Mah. XLIII

of 2017), and filed a declaration, in

the form at Annexure I, within the

time limit prescribed therein, with the

jurisdictional

CGST

or

SGST

Commissioner, as the case may be,

that he exercises the option to pay

State tax on the service specified in

column (2), under forward charge in

accordance with section 9 (1) of the

Maharashtra Goods and Service Tax

Act, 2017 under forward charge, and

to comply with all the provisions of

Maharashtra Goods and Service Tax

¦ÉÉMÉ SÉÉ®ú-¤É—384-4

16

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

Act, 2017 (Mah. XLIII of 2017) as

they apply to a person liable for

paying the tax in relation to the

supply of any goods or services or

both and that he shall not withdraw

the said option within a period of 1

year from the date of exercising such

option;

(ii) the author makes a declaration, as

prescribed in Annexure II on the invoice

issued by him in Form GST Inv-I to the

publisher. ”;

(iii)

after serial number 14 and the entries relating thereto, the following serial numbers and entries

shall be inserted, namely :—

(1)

(2)

(3)

(4)

“15

Services provided by way of

renting

of

a

motor

vehicle

provided to a body corporate.

Any person other than a

body corporate, paying

state tax at the rate of

2.5% on renting of motor

vehicles with input tax

credit only of input service

in

the

same

line

of

business

Any

body

corporate

located in the taxable

territory.

16

Services of lending of securities

under

Securities

Lending

Scheme, 1997 (“Scheme”) of

Securities and Exchange Board

of India (“SEBI”), as amended.

Lender i.e. a person who

deposits

the

securities

registered in his name or

in the name of any other

person duly authorised on

his

behalf

with

an

approved intermediary for

the purpose of lending

under the Scheme of

SEBI

Borrower i.e. a person

who

borrows

the

securities

under

the

Scheme

through

an

approved

intermediary

of SEBI.”.

2. This Notification shall come into force on the 1st day of October, 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. 103 (12)/Taxation-1 [Notification No. 13/2017-

State Tax (Rate)], dated the 29th June, 2017, published in the Maharashtra Government Gazette,

Part IV-B, Extra ordinary No. 182, dated the 29th June, 2017 and was last amended by Notification

No. GST.1019/C.R.49/Taxation-1 [Notification No. 5/2019- State Tax (Rate)], dated the 30th March,

2019, published in the Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 109, dated the

30th March, 2019.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

17

Annexure I

FORM

(9A of Table)

(Declaration to be filed by an author for exercising the option to pay tax on the “supply of services by

an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a)

of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a

publisher” under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019

or before the commencement of any Financial Year for the option to be effective from the

commencement of that Financial Year.)

Reference No. ___________________

Date ____________

To

____________________

____________________

____________________

(To be addressed to the Jurisdictional Joint Commissioner)

1.

Name of the author:

2.

Address of the author:

3.

GSTIN of the author:

Declaration

1.

I have taken registration under the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII

of 2017), and I hereby exercise the option to pay State Tax on the service specified against

serial No. 9A in column (2) of the Table in the Notification No. 13/2017 – State Tax (Rate), dated

the 29th June, 2017, supplied by me, under forward charge in accordance with section 9 (1) of

MGST Act, and to comply with all the provisions of MGST Act, 2017 (Mah. XLIII of 2017) as

they apply to a person liable for paying the tax in relation to the supply of any goods or services

or both;

2.

I understand that this option, once exercised, shall not be allowed to be changed within a period

of 1 year from the date of exercising the option and shall be valid, at least, till the end of Financial

Year following the year in which it is made.

Signature ____________________

Name _______________________

GSTIN ______________________

Place __________________

Date ___________________

¦ÉÉMÉ SÉÉ®ú-¤É—384-4+

18

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

Annexure II

(Declaration to be made in the invoice by the author exercising the option to pay tax on the “supply of

service by an author by way of transfer or permitting the use or enjoyment of a copyright covered

under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary

works to a publisher” under forward charge.)

Declaration

(9A of Table)

I have exercised the option to pay State Tax on the service specified against serial No. 9A in column

(2) of the Table in the Notification No. 13/2017-State Tax (Rate) dated 29th June 2017 under forward

charge.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

19

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019.

NOTIFICATION

Notification No. 23/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.-1019/C.R. 116(9) /Taxation 1. — In exercise of the powers conferred by

section 148 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 amendments in the Government Notification of the

Finance Department, Notification No. GST-1018/C.R.15(4)/Taxation-1[Notification No.

4/2018-State Tax (Rate)], dated the 25th January 2018, published in the Maharashtra

Government Gazette, Part IV-B, Extra ordinary No. 36, dated the 25th January 2018,

namely : —

After paragraph, the following explanation shall be inserted, namely :—

“Explanation-

Nothing contained in this Notification shall apply with respect to the development rights supplied on or

after 1st April 2019.”.

2. This Notification shall come into force with effect from the 1st day of October 2019.

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.15(4)/Taxation-1[Notification No. 4/2018-

State Tax (Rate)], dated the 25th January 2018, published in the Maharashtra

Government Gazette, Part IV-B, Extra ordinary No. 36, dated the 25th January 2018.

20

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019.

NOTIFICATION

Notification No. 24/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R. 116(10) /Taxation 1. — In exercise of the powers conferred by sub-

section (4) of section 9 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 amendments in the Government Notification of

the Finance Department, Notification No. GST. 1019/C.R. 48/Taxation-1 [Notification

No.07/2019- State Tax (Rate)], dated the 30th March 2019, published in the

Maharashtra Government Gazette, Part IV-B, Extra ordinary No. 108, dated the 30th

March 2019, namely :—

In the said Notification, in the Table, against serial number 2, for the entry in column (2), the

following entry shall be substituted, namely :—

“Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975

(51 of 1975).”.

2. This Notification shall come into force with effect from the 1st day of October, 2019.

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

J. V. DIPTE,

Deputy Secretary to Government.

Note.—The principal Notification No. GST.1019/C.R. 48/Taxation-1 [Notification No.-

07/2019- State Tax (Rate)], dated the 30th March 2019, published in the Maharashtra

Government Gazette, , Part IV-B, Extra ordinary No. 108, dated the 30th March 2019.

¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ +ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú-¤É, +ÉìC]õÉä¤É®ú 1, 2019/+ÉÊ·ÉxÉ 9, ¶ÉEäò 1941

21

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 1st October 2019.

NOTIFICATION

Notification No. 25/2019—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST.1019/C.R. 116(11) /Taxation 1. — In exercise of the powers conferred by sub-

section (2) of section 7 of the Maharashtra Goods and Services Tax Act, 2017 (Mah.

XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council hereby

notifies that the following activities or transactions undertaken by the State Government in which they

are engaged as public authorities, shall be treated neither as a supply of goods nor a supply of service,

namely :—

“Service by way of grant of alcoholic liquor licence, against consideration in the form of licence fee

or application fee or by whatever name it is called.”

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

J. V. DIPTE,

Deputy Secretary to Government.

Explanation. - This Notification is being issued to implement the recommendation of the 26th Goods

and Services Tax council meeting held on the 10th March 2018 that no GST shall be leviable on

licence fee and application fee, by whatever name it is called, payable for alcoholic liquor for human

consumption.

ON

BEHALF

OF

GOVERNMENT

PRINTING,

STATIONERY

AND

PUBLICATION,

PRINTED

AND

PUBLISHED

BY

DIRECTOR

DR. NAMDEO KONDAJI BHOSALE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI

400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS, 21-A, NETAJI SUBHASH

ROAD, CHARNI ROAD, MUMBAI 400 004 EDITOR : DIRECTOR DR. NAMDEO KONDAJI BHOSALE.