RNI No. MAHBIL /2009/37831 Hel g IMHA TSTUA STHTERUT WRT IR-o T, 37 229 (8)] TEAR, ST 0¥, 208 /AT 2, WH %3 [T ¥, Fefmer : T Q.00 STETENUT ShHieh 30§ YTFRIghd ehI9T TERTE YA WERTE SIfaf-emi-ad aam SHerer (ST ek, Teh- 37 3T Ueh- o1 Al Ufiag hetel foram o 31T Tieatarven) frem @ smaer. FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 14th October, 2021. NOTIFICATION Notification No. 08/2021—State Tax (Rate) MaHARASHTRA Goops AND Services Tax Act, 2017. No. GST 1021/C.R. 92(B)/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 Maharashira 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) after S. No. 71 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— | “T1A | 1209 | Tamarind seeds meant for any use other than sowing”; |
(ii) S. Nos. 138 to 148 and the entries relating thereto shall be omitted; (zi7) after S. No. 186 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “186A 3826 Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel”;
(2) AT ER-9-308 -2 HERTE IR T STATIROT 9T ¥R o, ifeeler 9%, 2039 /3MYa 33, Ik 23%3
(iv) S. No. 187A and the entries relating thereto shall be omitted;
(v) S. No. 234 and the entries relating thereto shall be omitted;
(vi) in List 1, after item number 231 and the entries relating thereto, the following shall be inserted, namely:— “(232) Pembrolizumab (Keytruda)”;
(vii) in List 3, after item number (B) (2) and the entries relating thereto, the following shall be inserted, namely:— “(3) Retro fitment kits for vehicles used by the disabled”;
(b) in Schedule II - 6%,—
(i) against S. No. 80A, in column (3), for the entry, the following entry shall be substituted, namely:— “Bio-diesel (other than Bio-diesel supplied to Oil Marketing Companies for blending with High Speed Diesel)”;
(ii) S. No. 122 and the entries relating thereto shall be omitted;
(iii) S. Nos. 127 to 132 and the entries relating thereto shall be omitted;
(vi) after S. No. 201 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “201A 84,85 or 94 Following renewable energy devices and parts for their manufacture:—
(a) Bio-gas plant;
(b) Solar power based devices; (¢) Solar power generator;
(d) Wind mills, Wind Operated Electricity Generator (WOEG);
(e) Waste to energy plants / devices;
(f) Solar lantern / solar lamp;
(g) Ocean waves/tidal waves energy devices/plants;
(h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation.—If the goods specificd in this entry arc supplicd, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No.11/2017-State Tax (Rate), dated 29th June, 2017 [No. MGST. 1017/C.R.104/ Taxation-1], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent, of the gross consideration charged for all such supplies, and the remaining thirty per cent, of the gross consideration charged shall be deemed as value of the said taxable service.”;
(v) S. Nos. 205A to 205H and the entries relating thereto shall be omitted;
(vi) S. No. 232 and the entries relating thereto shall be omitted;
(c) in Schedule III - 9%,—
(i) after S. No. 26B and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “26C 26D 26E 26F 26G 26H 261 26J 26K 26L HERTSE IR TS STATLROT 9T =R o, Selar 2%, 2038 /3MYaT 32, 1k 23%3 3 2601 2602 2603 2604 2605 2606 2607 2608 2609 2610 Iron ores and concentrates, including roasted iron pyrites. Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. Copper ores and concentrates. Nickel ores and concentrates. Cobalt ores and concentrates. Aluminium ores and concentrates. Lead ores and concentrates. Zinc ores and concentrates. Tin ores and concentrates. Chromium ores and concentrates.”;
(i) after S. No. 101 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “101A 3915 Waste, Parings and Scrap, of Plastics.”;
(iii) for S. No. 153A and the entries relating thereto, the following S. No. and entries shall be substituted, namely:— “153A. 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, “157A.
157B.
157C.
157D.
157E.
157F. cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like.”;
(iv) after S. No. 157 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— 4906 00 00 TPlans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stamp-impressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title (other than Duty Credit Scrips). 4908 Transfers (decalcomanias). 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. 4910 Calendars of any kind, printed, including calendar blocks. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or similar purposes reproduced with the aid of computer or any other devices.”; ¥ HERTE, I TSTU STETENUT ST O S, aeian 2%, 2032/3MYaT 3, Ik 22%3
(v) after S. No. 398 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “398A 8601 Rail locomotives powered from an external source of electricity or by electric accumulators. 398B 8602 Otbher rail locomotives; locomotive tenders; such as Diesel electric locomotives, Steam locomotives and tenders thereof. 398C 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 398D 8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, track liners, testing coaches and track inspection vehicles). 398E 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). 398F 8606 Railway or tramway goods vans and wagons, not self-propelled. 398G 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bissel-bogies, axles and wheels, and parts thereof. 398H 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.”;
(vi) against S. No. 447, in column (3), for the entry, the entry “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609.”, shall be substituted;
(d) in Schedule IV-14%,—
(i) after S. No. 12A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:— “12B 2202 Carbonated Beverages of Fruit Drink or Carbonated Beverages with Fruit Juice.”;
2. This notification shall come into force on the 1st day of October, 2021. 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-] [Notification No. 01/2017- State Tax (Rate)], dated the 29th June, 2017, was published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 183, dated the 29th June 2017 and was last amended by Notification No. GST. 1021/C.R.57/ Taxation-1 [Notification No. 01/2021- State Tax (Rate)], dated the 9th June 2021, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 153, dated the 9th June 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.