RNI No. MAHBIL/2009/37831 HeNTE M W9 A SATIARUT HIT IR-A ad ¥, 3 2] TRAR, AHERT 34, 0%¢/HTH &, IF ]I [gs 23, fowa : v0@ Q.00 SR FHHF 38 miahe WewTT TERTE WA HeRTE Sffani=d qan et (VT U, TH-3T I - qimed Wi o Fam 7 amew aetaie) fam g s FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 25th January 2018.
NOTIFICATION Notification No. 1/2018-State Tax (Rate).
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No.GST-1018/C.R.15(1)/Taxation-1.— In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Mabharashtra, 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 No. MGST-1017/C. R. 103(10)/Taxation-1 [Notification No. 11/2017- State Tax (Rate)l, dated the 29th June 2017, published in the Maharashtra Government Gazette, Extra-ordinary, Part IV-B, No. 182, dated the 29th June 2017, namely -— In the said notification ,—
(i) in the Table,—
(a) against serial number 3, in column (3),— (A) in item (iv) ,— (I) for sub-item (c), the following sub-item shall be substituted, namely :— ‘(c) a civil structure or any other original works pertaining to the “In-situ redevelopment of existing slums using land as a resource”, under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (Urban);’;
AR5 (ID (III) WERTZ Y TATA STETENT T SR-T, THART %, R0%¢/AME W, W §]3% after sub-item (d), the following sub-items shall be inserted, namely :— ‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (LIG)/ Middle Income Group-1 (MIG-1)/ Middle Income Group-2 (MIG-2)” under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban); ’;
after sub-item (f), the following sub-items shall be inserted, namely :— “(g) a building owned by an entity registered under section 12AA of the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government, Union territory or local authorities.”;
(B) in item (v) ,— @D an in sub-item (a), for the word “excluding”, the word “including” shall be substituted ;
after sub-item (d), the following sub-item shall be inserted, namely :— “(da) low-cost houses up to a carpet area of 60 square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of Economic Affairs vide F. No. 13/6/2009-INF, dated the 30th March 2017;”;
(C) for item (ix) and the entries relating thereto in columns (3), (4) and (5) the following shall be substituted, namely :— 3) 4) (5) “(ix) Composite supply of works contract as defined in clause (119) of section 2 of the Maharashtra Goods and Services Provided that where the services are Tax Act, 2017 provided by a sub- supplied to a Government Entity, they contractor to the main contractor should have been procured by the said providing services specified in item (iii) | 6 | entity in relation to a work entrusted to it or item (vi) above to the Central by the Central Government, State Government, State Government, Union Government, Union territory or local territory, a local authority, a authority, as the case may be.
Governmental Authority or a Government Entity.
(x) Composite supply of works contract as defined in clause (119) of section 2 of Provided that where the services are the Maharashtra Goods and Services . B . supplied to a Government Entity, they Tax Act, 2017 provided by a sub- 3 s should have been procured by the said contractor to the main contractor o N 3 S . . o ... | 2.5 | entity in relation to a work entrusted to it providing services specified in item (vii) by the Central Government, State above to the Central Government, State . .
3 . Government, Union territory or local Government, Union territory, a local authority. as the case may be authority, a Governmental Authority or ¥ Y bea Government Entity.
WERTZ Y TATA STETENT T SR-T, THART %, R0%¢/AME W, W §]3% 3
(3) (4) (5)
(xi) Services by way of house-keeping, such as plumbing, carpentering, etc.
where the person supplying such service Provided that credit of input tax charged through electronic commerce operator is 2.5 | on goods and services has not been taken not liable for registration under subsection (I) of section 22 of the [Please refer to Explanation No. (iv)].
Maharashtra Goods and Services Tax Act, 2017.
(xii) Construction services other than (i),
(i), (i), @v), (v), (vi), (viD), (viiD),(ix), | 9 -7
(x) and (xi) above.
(b) against serial number 9, in the entry in column (3), in item (v), for the words “natural gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel” shall be substituted;
(c) against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :—
(3) (4) (5) “(ii) Time charter of vessels for transport Provided that credit of input tax charged of goods. on goods (other than on ships, vessels
9.5 |including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)].
(iii) Rental services of transport vehicles with or without operators, other than (i) 9 -7 and (ii) above.
(d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely :— 1) (2) (3) 4) | 5) “16 | Heading | Services by the Central Government, State Government, i 9972 Union territory or local authority to governmental authority or | Nil - government entity, by way of lease of land.
(ii) Supply of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc. specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); subitem (b), sub-item (c), sub-item (d) and sub-item (da) of item
(v); and sub-item (c) of item (vi) : Nil -
Provided that nothing contained in this entry shall apply to an amount charged for such lease and sub-lease in excess of one third of the total amount charged for the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
(iii) Real estate services other than (i) and (ii) above. 9 B qIT AR-F-38-R ¥ WERTZ Y TATA STETENT T SR-T, THART %, R0%¢/AME W, W §]3%
(e) against serial number 17, for item (vii) in column (3), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :—
(3) (4) (5) “(vii) Time charter of vessels for Provided that credit of input transport of goods. tax charged on goods (other than on ships, vessels 25 including bulk carriers and tankers) has not been taken [Please refer to Explanation No. (iv)].
(viii) Leasing or rental services, | Same rate of state tax with or without operator, other | as applicable on supply than (i), (i), (iii), (iv), (v), (vi) | of like goods involving -7 and (vii) above. transfer of title in goods.
(f) in serial number 23, against item (i) in column (3), in condition 1 in column (5), after the words “supplying the service”, the words and brackets “, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)” shall be inserted;
(g) against serial number 23, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :—
(3) (4) (5) “(ii) Services by way of house-keeping, such as plumbing, Provided that credit of carpentering, etc. where the person supplying such input tax charged on service through electronic commerce operator is not liable goods and services has for registration under sub-section (1) of section 22 of the 2.5 | not been taken Maharashtra Goods and Services Tax Act, 2017.
[Please refer to
Explanation No. (iv)].
(iii) Support services other than (i) and (ii) above. 9 B
(h) against serial number 24 ,— (A) in the Explanation to item (i) in column (3), in clause (i), after sub-clause (g), the following sub-clause shall be inserted, namely :— “(h) services by way of fumigation in a warehouse of agricultural produce.”;
(B) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :— 3) 4) | (5 “(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both.
6 -
(ii) Support services to mining, electricity, gas and water distribution other than (ii) above.
WERTZ Y TATA STETENT T SR-T, THART %, R0%¢/AME W, W §]3% 4
(i) for serial number 25 and the entries relating thereto, the following shall be substituted, namely :—
(1) (2 (3) (4) (5) “25 | Heading (i) Services by way of house-keeping, such as Provided that 9987 plumbing, carpentering, etc. where the person credit of input tax supplying such service through electronic charged on goods commerce operator is not liable for and services has registration under sub-section (1) of section 22 2.5 | not been taken of the Maharashtra Goods and Services Tax Act, 2017. [Please refer to
Explanation no.
@)l
(ii) Maintenance, repair and installation (except construction) services, other than (G) | 9 -7 above.
(j) against serial number 26, in column (3) ,— (A) in item (i), after sub-item (e), the following sub-item shall be inserted, namely :— “(ea) manufacture of leather goods or foot wear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (510f 1975) respectively;”;
(B) for item (iii) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :— 3) @) | (B “(iii) Tailoring services. 25 -
(iv) Manufacturing services on physical inputs (goods) owned by others, other 9 » than (i), (ia), (ii), (iia) and (iii) above.
(k) for serial number 32 and the entries relating thereto, the following shall be substituted, namely -—
(1) (2) (3) 4) | (5 “32 | Heading (i) Services by way of treatment of effluents by a Common 6 R 9994 Effluent Treatment Plant.
(ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than i) | 9 -7 above.
(1) against serial number 34, in column (3),— (A) for item (iil) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :—
(3) 4) (5) “(iii) Services by way of admission to amusement parks including theme 9 parks, water parks, joy rides, merry-go rounds, go-carting and ballet.
(ilia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, | 14 -7 race club, any sporting event such as Indian Premier League and the like.
€ WERTZ Y TATA STETENT T SR-T, THART %, R0%¢/AME W, W §]3% (B) in item (vi), after the brackets and figures “(iii)”, the brackets and figures “(iiia),” shall be inserted;
(i1) for paragraph 2, the following shall be substituted, namely :— “2. In case of supply of service specified in column (3), in item (i); sub-item (b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v); and sub-item (c) of item (vi), against serial number 3 of the Table above, involving transfer of land or undivided share of land, as the case may be, the value of such supply shall be equivalent to the total amount charged for such supply less the value of transfer of land or undivided share of land, as the case may be, and the value of such transfer of land or undivided share of land, as the case may be, in such supply shall be deemed to be one third of the total amount charged for such supply.
Explanation.—For the purposes of this paragraph, “total amount” means the sum total of,—
(a) consideration charged for aforesaid service; and
(b) amount charged for transfer of land or undivided share of land, as the case may be including by way of lease or sublease.”.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
Note :—The principal notification was published in the Maharashtra Government Gazette, Extraordinary No. IV-B 182, dated the 29th June 2017, vide Government Notification, Finance Department Notification No. MGST-1017/C.R.-103(10)/Taxation-1 [Notification No. 11/2017— State Tax (Rate)], dated the 29th June 2017, and was last amended by Finance Department Notification No. MGST-1017/C.R.-202(f)/Taxation-1[Notification No. 46/2017-State Tax (Rate), dated the 14th November, 2017 published in the Maharashtra Government Gazette, Extraordinary Part-IV-B No. 374, dated the 14th November 2017.