The Maharashtra Goods and Services Tax Act, 2017State Act of Maharashtra · Act 43 of 2017
(1) For the purposes of this Act, the expression "supply" includes-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business;
[(aa) the activities or transactions, by a person, other than an individual, to its members or constituents or vice-versa, for cash, deferred payment or other valuable consideration.
Explanation.- For the purposes of this clause, it is hereby clarified that, notwithstanding anything contained in any other law for the time being in force or any judgment, decree or order of any Court, tribunal or authority, the person and its members or constituents shall be deemed to be two separate persons and the supply of activities or transactions inter se shall be deemed to take place from one such person to another;]
(b) import of services for a consideration whether or not in the course or furtherance of business [and]&56[sub-sections (1), (1A) and (2)], the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
(a) a supply of goods and not as a supply of services; or
(b) a supply of services and not as a supply of goods.
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
inserted, Mah. 13 of 2021. This clause and Explanation was inserted and shall be deemed to have been inserted w.e.f. 1st July 2017 by Mah. 13 of 2021, s. 3.
inserted, Mah. 67 of 2018. This word was inserted and always be deemed to have been inserted w.e.f. 1st July 2017 by Mah. 67 of 2018, s. 3(a)(i).
omitted, Mah. 67 of 2018. The word "and" was deleted and always be deemed to have been deleted w.e.f. 1st July 2017 by Mah. 67 of 2018, s. 3(a)(ii).
omitted, Mah. 67 of 2018. Clause (d) was deleted and always be deemed to have been deleted w.e.f. 1st July 2017 by Mah. 67 of 2018, s. 3(a)(iii).
inserted, Mah. 67 of 2018. This sub-section was inserted and always be deemed to have been inserted w.e.f. 1st July 2017 by Mah. 67 of 2018, s. 3(b).
substituted, Mah. 67 of 2018. These words, brackets and figures were substituted and always be deemed to have been substituted for the words, brackets and figures "sub-section (1) and (2)" by Mah. 67 of 2018, s. 3(c), w.e.f. 1 st February 2019.
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