30 TERTE VI YTST0 STHTRUT 9T OR-d, @Y ¥, 09/FMw 3, I ]I, FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya Mumbai 400 032, dated the 14th November 2017.
NOTIFICATION Notification No.42/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICE TAX ACT, 2017.
No. MGST.1017/C.R. 202(b) /Taxation-1.- In exercise of the powers conferred by sub-section
(1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as “said Act”), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Maharashtra in the Finance Department No. MGST. 1017/C.R. 103(1)/Taxation-1 [No. 2/2017- State Tax (Rate)l, dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extraordinary No. 182, dated the 29th June 2017, namely:-
1. In the said notification,- 1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted, namely: - “8 | 0203, | All goods, fresh or chilled 0204, 0205, 0206, 0207, 0208, 0209 9 | 0202, | All goods [other than fresh or chilled] other than those 0203, | put up in unit container and, - 0204, | (@) bearing a registered brand name; or 0205, | (b) bearing a brand name on which an actionable claim 0206, | or enforceable right in a court of law is available [other 0207, |than those where any actionable claim or enforceable 0208, | right in respect of such brand name has been foregone 0209, | voluntarilyl, subject to the conditions as in the 0210 | ANNEXUREI]% (i1) S. Nos. 10,11,12,13,14,15,16,17 and the entries thereof shall be omitted;
(iii) for S. Nos. 21 and 22 and the entries relating thereto, the following shall be substituted, namely: - “21 | 0304, | All goods, fresh or chilled 0306, 0307, 0308 TERTEZ YA IS SETERVT M GR-d, R ¥, R080/Fiaw 23, b 23R » 22 | 0303, | All goods [other than fresh or chilled] and other than 0304, | those put up in unit container and, - 0305, | (@) bearing a registered brand name; or 0306, | (b) bearing a brand name on which an actionable claim 0307, | or enforceable right in a court of law is available [other 0308 | than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarilyl, subject to the conditions as in the ANNEXUREI]”;
(iv) S. Nos. 23, 24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “30A | 0504 All goods, fresh or chilled 30B | 0504 All goods [other than fresh or chilled] other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarilyl, subject to the conditions as in the ANNEXURE I]”;
(vi) after S. No. 43 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “43A | 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]” ;
(vii) in S. No. 46, in column (3), for the words “fresh or chilled” the words “fresh or chilled, dried” shall be substituted;
(viii) after S. No. 46 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely: - R
(ix)
(x)
(i)
(xii)
(xiii)
(xiv) TERTZ FIEA T0 STHTERUT 9T SR-, Al@a¥ ¥, 20%9/FTqE 3, Th 3R “46A | 0714 | Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and, -
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily]l, subject to the conditions as in the ANNEXURE I] 46B | 08 Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily]l, subject to the conditions as in the ANNEXURE I1%;
in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
after S. No. 78 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - [“78A [1106 1010 | Guar meal”; | after S. No. 87 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “87A | 1210 10 00 Hop cones, neither ground nor powdered nor in the form of pellets” ;
after S. No. 93 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - [“93A [1404 9060 | coconut shell, unworked”; | in S. No. 94, for the entry in column 3, the entry “Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery; Khandsari Sugar” shall be substituted;
in S. No. 103, for the entry in column (3), the entry “Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
TERTEZ YA IS SETERVT M GR-d, R ¥, R080/Fiaw 23, b 23R EEl
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - “103A ‘ 26 Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: - [“136A | 7113 | Bangles of lac/ shellac”; |
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: -
(b) The phrase “registered brand name” means, - (A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.”.
2. This notification shall come into force with effect from the 15th day of November, 2017.
By order and in the name of the Governor of Maharashtra, R.D. BHAGAT, Deputy Secretary to Government.