The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
(1) This Act may be called the Maharashtra Goods and Services Tax Act, 2017.
(2) It extends to the whole of the State of Maharashtra.
(3) It shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint:
Provided that different dates may be appointed for different provisions of this Act and any reference in any such provision to the commencement of this Act shall be construed as a reference to the coming into force of that provision.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
other. Sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 came into force w.e.f. 22nd June 2017 vide Government Notification, Finance Department No. GST 1017/CR 94(A)/Taxation-1, dated the 21st June 2017.
other. Sections 6 to 9, 11, 21, 31 to 41, 42 except the proviso to sub-section (9) of section 42, 43 except the proviso to sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 came into force w.e.f. 1st July 2017 vide Government Notification, Finance Department No. MGST. 1017/CR 103/Taxation-1, dated the 29th June 2017.
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