(१)

भााग चाार-ब-७०–१

RNI No. MAHBIL /2009/37831

महाराष्टट्रõ शासन राजपत्र

असाधारण भाग चार-ब

वर्षष ११, अंक २५(६)]

सोमवार, फेेब्रुुवारी १७, २०२५/माघ २८, शके १९४६

[पृष्ठेे २, किं�ंमत : रुपयेे ९.००

असाधारण क्रमांं�क ७०

प्राधिकृत प्रकाशन

महाराष्टट्र शासनाने महाराष्टट्र अधिनिय

मांन््वये तयार केलेले

(भाग एक, एक-अ आणि एक-ल यांमध््यये प्रसिद्ध केलेले निय

म व आदेश यांव््यतिरिक्त) निय

म व आदेश.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 17th February, 2025.

NOTIFICATION

Notification No. 06/2025-State Tax (Rate)

Maharashtra Goods and Services Tax Act, 2017.

No. MGST-1025/C.R.-11(1)/Taxation-1.—In exercise of the powers conferred by sub-sections (3)

and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and section 148 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 Finance Department 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 29th June 2017, namely :—

(i)  In the said notification, in the table,—

(A) against serial number 25A, in column (3), for the words “transmission and

distribution” wherever occurring, the words “transmission or distribution” shall be

substituted ;

(B) after serial number 36A and the entries relating thereto, the following serial

numbers and entries shall be inserted, namely :—

(1)

(2)

(3)

(4)

(5)

“36B

Heading

9971

or

Heading

9991

Services of insurance provided by the Motor Vehicle Accident

Fund, constituted under section 164B of the Motor Vehicles Act,

1988 (59 of 1988), against contributions made by insurers out

of the premiums collected for third party insurance of motor

vehicles.

Nil

Nil”

2

महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, फेेब्रुुवारी १७, २०२५/माघ २८, शके १९४६

(C)  against serial number 69, in the entry in column (3), after item (e), the following

item shall be inserted, namely :—

“(f) a training partner approved by the National Skill Development Corporation,”

(ii)  in paragraph 2 of the said notification,

(A)  item (w) shall be omitted with effect from the 1st day of April, 2025 ;

(B)  after item (zj), the following item shall be inserted, namely :—

“(zja) “insurer” has the same meaning as assigned to it in sub-section (9) of section

2 of the Insurance Act, 1938 (4 of 1938).”.

2.  This notification shall come into force with effect from the 16th day of January, 2025.

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. 103(11)/Taxation-1 [Notification

No. 12/2017-State Tax (Rate)], dated the 29th June 2017, was published in the Maharashtra

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

was last amended vide Notification No. GST-1024/C.R- 48(1)/Taxation 1. -[Notification

No. 08/2024-State Tax (Rate)], dated 10th January, 2025, published in the Maharashtra

Government Gazette, Part IV-B, Extra-ordinary No. 15, dated 10th January, 2025.

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.