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(1)

FINANCE DEPARTMENT

Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,

Mumbai 400 032, dated the 3rd December, 2021

NOTIFICATION

Notification No. 14/2021—State Tax (Rate)

MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.

No. GST. 1021/C.R 108/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 Finance

Department 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, namely :—

In the said notification,—

a.

in Schedule I – 2.5%, -

(i) S.Nos. 203, 207, 211, 216, 217, 218, 218B, 218C, 219A, 219AA, 219B, 220, 221, 222,

223, 224, 224A and 225 and the entries relating thereto shall be omitted ;

b.

in Schedule II – 6%, -

(i) S.No. 132A and the entries relating thereto shall be omitted ;

(ii) after S.No. 132A and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely :—

2

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“ 132AA

5007

Woven fabrics of silk or of silk waste.

132AB

5111

Woven fabrics of carded wool or of carded fine animal hair.

132AC

5112

Woven fabrics of combed wool or of combed fine animal hair.

132AD

5113

Woven fabrics of coarse animal hair or of horse hair.

132AE

5208

Woven fabrics of cotton, containing 85% or more by weight of

cotton, weighing not more than 200g/m².

132AF

5209

Woven fabrics of cotton, containing 85% or more by weight of

cotton, weighing more than 200 g/m².

132AG

5210

Woven fabrics of cotton, containing less than 85% by weight

of cotton, mixed mainly or solely with man-made fibres,

weighing not more than 200g/m².

132AH

5211

Woven fabrics of cotton, containing less than 85% by weight of

cotton, mixed mainly or solely with man-made fibres, weighing

more than 200g/m².

132AI

5212

Other woven fabrics of cotton.

132AJ

5309

Woven fabrics of flax.

132AK

5310

Woven fabrics of jute or of other textilebast fibres of heading

5303.

132AL

5311

Woven fabrics of other vegetable textile fibres ; woven fabrics

of paper yarn.”;

(iii) S.No. 132B and the entries relating thereto shall be omitted ;

(iv) after S.No. 132B and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely :—

“ 132BA

5401

Sewing thread of man-made filaments, whether or not put up for

retail sale.

132BB

5402

Synthetic filament yarn (other than sewing thread), not put up for

retail sale, including synthetic monofilament of less than 67 decitex.

132BC

5403

Artificial filament yarn (other than sewing thread), not put up for

retail sale, including artificial monofilament of less than 67 decitex.

132BD

5404

Synthetic monofilament of 67 decitex or more and of which no cross-

sectional dimension exceeds 1 mm; strip and the like (for example,

artificial straw) of synthetic textile materials of an apparent width

not exceeding 5 mm.

132BE

5405

Artificial monofilament of 67 decitex or more and of which no cross-

sectional dimension exceeds 1 mm; strip and the like (for example,

artificial straw) of artificial textile materials of an apparent width

not exceeding 5 mm.

132BF

5406

Man-made filament yarn (other than sewing thread), put up for

retail sale.

132BG

5407

Woven fabrics of synthetic filament yarn, including woven fabrics

obtained from materials of heading 5404.

132BH

5408

Woven fabrics of artificial filament yarn, including woven fabrics

obtained from materials of heading 5405 .” ;

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(v) S.No. 132C and the entries relating thereto shall be omitted ;

(vi) after S.No. 132C and the entries relating thereto, the following serial numbers

and entries shall be inserted, namely :—

“132CA

5501

Synthetic filament tow.

132CB

5502

Artificial filament tow

132CC

5503

Synthetic staple fibres, not carded, combed or otherwise

processed for spinning.

132CD

5504

Artificial staple fibres, not carded, combed or otherwise

processed for spinning.

132CE

5505

Waste (including noils, yarn waste and garnetted stock) of

man-made fibres.

132CF

5506

Synthetic staple fibres, carded, combed or otherwise processed for spinning.

132CG

5507

Artificial staple fibres, carded, combed or otherwise processed for spinning.

132CH

5508

Sewing thread of man-made staple fibres, whether or not put up for retail

sale.

132CI

5509

Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail

sale.

132CJ

5510

Yarn (other than sewing thread) of artificial staple fibres, not put up for retail

sale.

132CK

5511

Yarn (other than sewing thread) of man-made staple fibres, put

up for retail sale.

132CL

5512

Woven fabrics of synthetic staple fibres, containing 85% or more

by weight of synthetic staple fibres.

132CM

5513

Woven fabrics of synthetic staple fibres, containing less than 85%

by weight of such fibres, mixed mainly or solely with cotton, of a

weight not exceeding 170 g/m².

132CN

5514

Woven fabrics of synthetic staple fibres, containing less than 85%

by weight of such fibres, mixed mainly or solely with cotton, of a

weight exceeding 170 g/m².

132CO

5515

Other woven fabrics of synthetic staple fibres.

132CP

5516

Woven fabrics of artificial staple fibres. ” ;

(vii) S.No. 132D and the entries relating thereto shall be omitted ;

(viii) against S.No. 139, in column (3), for the entry, the entry “Twine, cordage, ropes

and cables, whether or not plaited or braided and whether or not impregnated, coated or

sheathed with rubber or plastics.” shall be substituted ;

(ix) after S.No. 139 and the entries relating thereto, the following S.No. and entries

shall be inserted, namely :—

“ 139A

5608

Knotted netting of twine, cordage or rope ; made up of fishing

nets and other made up nets, of textile materials. ” ;

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(x) after S. No. 146 and the entries relating thereto, the following serial number and

entries shall be inserted, namely :—

“ 146A

5801

Woven pile fabrics and chenille fabrics, other than fabrics of

heading 5802 or 5806. ” ;

(xi) after S. No. 151 and the entries relating thereto, the following S. No. and entries

shall be inserted, namely :—

“ 151A

5806

Narrow woven fabrics, other than goods of heading 5807 ; narrow

fabrics consisting of warp without weft assembled by means of an

adhesive (bolducs). ” ;

(xii) against S. No. 154, in column (3) for the entry, the entry “ Braids in the piece ;

ornamental trimmings in the piece, without embroidery, other than knitted or crocheted ;

tassels, pompons and similar articles. ” shall be substituted ;

(xiii) against S.No. 155, in column (3), for the entry, the entry “Woven fabrics of metal

thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as

furnishing fabrics or for similar purposes, not elsewhere specified or included.” shall be

substituted;

(xiv) against S.No. 156, in column (3), for the entry, the entry “Embroidery in the piece,

in strips or in motifs.” shall be substituted;

(xv) against S.No. 168, in column (3), for the words “this Chapter”, the word and the

figure “Chapter 59” shall be substituted;

(xvi)after S. No. 168 and the entries relating thereto, the following serial numbers and

the entries shall be inserted, namely :—

“168A

6001

Pile fabrics, including “long pile” fabrics and terry fabrics, knitted

or crocheted.

168B

6002

Knitted or crocheted fabrics of a width not exceeding 30 cm,

containing by weight 5% or more of elastomeric yarn or rubber

thread, other than those of heading 6001.

168C

6003

Knitted or crocheted fabrics of a width not exceeding 30 cm, other

than those of heading 6001 or 6002.

168D

6004

Knitted or crocheted fabrics of a width exceeding 30 cm, containing

by weight 5% or more of elastomeric yarn or rubber thread, other

than those of heading 6001.

168E

6005

Warp knit fabrics (including those made on galloon knitting

machines), other than those of headings 6001 to 6004.

168F

6006

Other knitted or crocheted fabrics. ” ;

(xvii) against S.No. 169, in column (3), for the entry, the entry “Articles of apparel and

clothing accessories, knitted or crocheted.” shall be substituted ;

(xviii) against S.No. 170, in column (3), for the entry, the entry “Articles of apparel and

clothing accessories, not knitted or crocheted.” shall be substituted ;

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5

(xix) S.No. 171 and the entries relating thereto shall be omitted ;

(xx) after S.No. 171A and the entries relating thereto, the following serial numbers and

entries shall be inserted, namely :—

“171A1

6301

Blankets and travelling rugs.

171A2

6302

Bed linen, table linen, toilet linen and kitchen linen.

171A3

6303

Curtains (including drapes) and interior blinds; curtain or bed

valances.

171A4

6304

Other furnishing articles, excluding those of heading 9404.

171A5

6305

Sacks and bags, of a kind used for the packing of goods.

171A6

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards

or landcraft ; camping goods.

171A7

6307

Other made up articles, including dress patterns.

171A8

6308

Sets, consisting of woven fabric and yarn, whether or not with

accessories, for making up into rugs, tapestries, embroidered table

cloths or serviettes, or similar textile articles, put up in packings

for retail sale.

171A9

6309

Worn clothing and other worn articles.

171A10

6310

Used or new rags, scrap, twine, cordage, rope and cables and worn

out articles of twine, cordage, rope or cables, of textile materials.

171A11

64

Footwear of sale value not exceeding Rs.1000 per pair.”

c.

in Schedule III – 9%, -

(i) S.Nos. 159, 160, 161, 162 and 163 and the entries relating thereto shall be omitted.

2.

This notification shall come into force on the 1st day of January, 2022, unless otherwise

stated.

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

MANDAR KELKAR,

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, was published in the Maharashtra

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

was last amended by Notification No. GST. 1021/C.R. 101/Taxation-1 [Notification No. 13/

2021- State Tax (Rate)], dated the 10th November, 2021, published in the Maharashtra

Government Gazette, Part IV-B, Extra-ordinary No. 329, dated the 10th November, 2021.

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.