¨É½þÉ®úɹ]Åõ ¶ÉɺÉxÉ ®úÉVÉ{ÉjÉ

+ºÉÉvÉÉ®úhÉ ¦ÉÉMÉ SÉÉ®ú--¤É

´É¹ÉÇ 7, +ÆEòú 30]

ºÉÉä¨É´ÉÉ®ú, ¨ÉÉSÉÇ 15, 2021/¡òɱMÉÖxÉ 24,ö ¶ÉEäò 1942

[{ÉÞ¹` 1, ËEò¨ÉiÉ : ¯û{ɪÉä 9.00

+ºÉÉvÉÉ®úhÉ Gò¨ÉÉÆEòú 69

|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.

RNI No. MAHBIL /2009/37831

(1)

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 15th March 2021.

NOTIFICATION

Notification No. 03/2021—State Tax

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST-1021 / C.R.29 / Taxation-1.—In exercise of the powers conferred by sub-section (6D)

of section 25 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter

in this notification referred to as the “said Act”), the Government of Maharashtra, on the

recommendations of the Council and in supersession of the Government Notification of Finance

Department No. GST-1020 /C.R.39 / Taxation-1(17/2020-State Tax), dated the 7th April 2020,

published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 102, dated the

7th April 2020, except as respects things done or omitted to be done before such supersession,

hereby notifies that the provisions of sub-section (6B) or sub-section (6C) of section 25 of the said

Act shall not apply to a person who is,—

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of

section 25 of the said Act.

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

MANDAR KELKAR,

Deputy Secretary to Government.

¦ÉÉMÉ SÉÉ®ú--¤É----69----1

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, 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, RUPENDRA DINESH MORE.