RNI No. MAHBIL /2009/37831 a3, 3F k()] TEAR, S R, R0R9/3ATE ¢, Wk WIR [g% 23¥, e :®@@ Q.00 JETERUT FHHI® WR WiEa TRt TENTY, WA TeRTe sfufeniad dan sad (9T T, Th-3 AT G- AWed Wiog Fodt 7w 7 aRw aiafaie) fFaw a s FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated the 29th June 2017 NOTIFICATION MaHARASHTRA GoODs AND SERVICES Tax Act, 2017.
No. MGST. 1017/C. R. 103/Taxation-1.—In exercise of the powers conferred by sub-section (3) of section 1 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby appoints the 1st day of July, 2017, as the date on which the provisions of sections 6 to 9, 11 to 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 of the said Act, shall come into force.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to the Government.
HIT AR-F-2¢3—% ® FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.2/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C. R. 103 (1) 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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Schedule appended to this notification, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedule, from the whole of the state tax leviable thereon under section 9 of the said Act.
Schedule S. Chapter / Description of Goods No. Heading / Sub-heading / Tariff item 1] 2) @)
1. 0101 Live asses, mules and hinnies
2. 0102 Live bovine animals
3. 0103 Live swine
4. 0104 Live sheep and goats
5. 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
6. 0106 Other live animal such as Mammals, Birds, Insects
7. 0201 Meat of bovine animals, fresh and chilled.
8. 0202 Meat of bovine animals frozen [other than frozen and put up in unit container]
9. 0203 Meat of swine, fresh, chilled or frozen [other than frozen and put up in unit container]
10. 0204 Meat of sheep or goats, fresh, chilled or frozen [other than frozen and put up in unit container|
11. 0205 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
12. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container] FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR 3 S. Chapter / Description of Goods No Heading / Sub-heading / Tariff item [E1] 2) @)
13. 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14. 0208 Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17. 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18. 3 Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%)]
19. 0301 Live fish.
20. 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21. 0304 Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22. 0306 Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans, in shell, cooked by steaming or by boiling in water live, fresh or chilled.
23. 0307 Molluscs, whether in shell or not, live, fresh, chilled;
aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
24. 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh or chilled.
25. 0401 Fresh milk and pasteurised milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk
26. 0403 Curd; Lassi; Butter milk
27. 0406 Chena or paneer, other than put up in unit containers and bearing a registered brand name;
28. 0407 Birds' eggs, in shell, fresh, preserved or cooked
29. 0409 Natural honey, other than put up in unit container and bearing a registered brand name
30. 0501 Human hair, unworked, whether or not washed or scoured; waste of human hair ¥ FERTEE IE I STEENTT HIT TR-3, J ], 0%9/3TE ¢, T 2RI S. Chapter / Description of Goods No. Heading / Sub-heading / Tariff item [E1] 2) @)
31. 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32. 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33. 0511 Semen including frozen semen
34. 6 Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage
35. 0701 Potatoes, fresh or chilled.
36. 0702 Tomatoes, fresh or chilled.
37. 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38. 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41. 0707 Cucumbers and gherkins, fresh or chilled.
42. 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled.
43. 0709 Other vegetables, fresh or chilled.
44, 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
45. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split.
46. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith.
47. 0801 Coconuts, fresh or dried, whether or not shelled or peeled
48. 0801 Brazil nuts, fresh, whether or not shelled or peeled
49. 0802 Other nuts, Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.), Pistachios, Macadamia nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50. 0803 Bananas, including plantains, fresh or dried
51. 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52. 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR § S. Chapter / Description of Goods No. Heading / Sub-heading / Tariff item 5] 2) @) similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53. 0806 Grapes, fresh
54. 0807 Melons (including watermelons) and papaws (papayas), fresh.
55. 0808 Apples, pears and quinces, fresh.
56. 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58. 0814 Peel of citrus fruit or melons (including watermelons), fresh.
59. 9 All goods of seed quality
60. 0901 Coffee beans, not roasted
61. 0902 Unprocessed green leaves of tea
62. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63. 091011 10 Fresh ginger, other than in processed form
64. 0910 30 10 Fresh turmeric, other than in processed form
65. 1001 Wheat and meslin [other than those put up in unit container and bearing a registered brand name]
66. 1002 Rye [other than those put up in unit container and bearing a registered brand name]
67. 1003 Barley [other than those put up in unit container and bearing a registered brand name]
68. 1004 Oats [other than those put up in unit container and bearing a registered brand name]
69. 1005 Maize (corn) [other than those put up in unit container and bearing a registered brand name]
70. 1006 Rice [other than those put up in unit container and bearing a registered brand name]
71. 1007 Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi| [other than those put up in unit container and bearing a registered brand name]
73. 1101 Wheat or meslin flour [other than those put up in unit & FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% S. Chapter / Description of Goods No Heading / Sub-heading / Tariff item 5] 2) @) container and bearing a registered brand name].
74. 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75. 1103 Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76. 1104 Cereal grains hulled
77. 1105 Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78. 1106 Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79. 12 All goods of seed quality
80. 1201 Soya beans, whether or not broken, of seed quality.
81. 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality.
82. 1204 Linseed, whether or not broken, of seed quality.
83. 1205 Rape or colza seeds, whether or not broken, of seed quality.
84. 1206 Sunflower seeds, whether or not broken, of seed quality.
85. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality.
86. 1209 Seeds, fruit and spores, of a kind used for sowing.
87. 1210 Hop cones, fresh.
88. 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89. 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90. 1213 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91. 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR © S. Chapter / Description of Goods No Heading / Sub-heading / Tariff item 5] 2) @) clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92. 1301 Lac and Shellac
93. 1404 90 40 Betel leaves
94. 1701 or 1702 | Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95. 1904 Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96. 1905 Pappad, by whatever name it is known, except when served for consumption
97. 1905 Bread (branded or otherwise), except when served for consumption and pizza bread
98. 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
99. 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
100. 2201 Non-alcoholic Toddy, Neera including date and palm neera
101.| 22029090 |Tender coconut water other than put up in unit container and bearing a registered brand name
102.| 2302, 2304, |Aquatic feed including shrimp feed and prawn feed, 2305, 2306, |poultry feed & cattle feed, including grass, hay & 2308, 2309 straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake
103. 2501 Salt, all types
104.| 2716 00 00 Electrical energy
105. 2835 Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002
106. 3002 Human Blood and its components
107. 3006 All types of contraceptives
108. 3101 All goods and organic manure [other than put up in unit containers and bearing a registered brand name]
109. 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
110. 3825 Municipal waste, sewage sludge, clinical waste
111. 3926 Plastic bangles
112. 4014 Condoms and contraceptives
113. 4401 Firewood or fuel wood
114. 4402 Wood charcoal (including shell or nut charcoal), ¢ FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% S. Chapter / Description of Goods No Heading / Sub-heading / Tariff item 5] 2) @) whether or not agglomerated
115.| 4802 / 4907 |Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government
116.| 4817 / 4907 |Postal items, like envelope, Post card etc., sold by Government 117 48 / 4907 Rupee notes when sold to the Reserve Bank of India
118. 4907 Cheques, lose or in book form
119. 4901 Printed books, including Braille books
120. 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
121. 4903 Children's picture, drawing or colouring books
122. 4905 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
123. 5001 Silkworm laying, cocoon
124. 5002 Raw silk
125. 5003 Silk waste
126. 5101 Wool, not carded or combed
127. 5102 Fine or coarse animal hair, not carded or combed
128. 5103 Waste of wool or of fine or coarse animal hair
129. 52 Gandhi Topi
130. 52 Khadi yarn
131. 5303 Jute fibres, raw or processed but not spun
132. 5305 Coconut, coir fibre
133. 63 Indian National Flag
134. 6703 Human hair, dressed, thinned, bleached or otherwise worked 135 6912 00 40 Earthen pot and clay lamps 136 7018 Glass bangles (except those made from precious metals) 137 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry.
138. 8445 Amber charkha
139. 8446 Handloom [weaving machinery]
140.| 8802 60 00 | Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
141. 8803 Parts of goods of heading 8801 FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR R S. Chapter / Description of Goods No. Heading / Sub-heading / Tariff item
(1) (2) (3)
142. 9021 Hearing aids
143. 92 Indigenous handmade musical instruments
144. 9603 Muddhas made of sarkanda and phool bahari jhadoo
145. 9609 Slate pencils and chalk sticks
146.[ 9610 00 00 Slates
147. 9803 Passenger baggage
148.| Any chapter |Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(ii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey,
(vil) Wick for diya,
(viii) Roli,
(ix) Kalava (Raksha sutra),
(x) Chandan tika.
149. - Supply of lottery by any person other than State Government, Union Territory or Local authority subject to the condition that the supply of such lottery has suffered appropriate central tax, State tax, Union territory tax or integrated tax, as the case may be, when supplied by State Government, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be.
Explanation.- For the purposes of this Schedule,-
(i) The phrase “unit container” means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a pre-determined quantity or number, which is indicated on such package.
(ii) The phrase “registered brand name” means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the %0 FERTEE IE I STEENTT HIT TR-3, J ], 0%9/3TE ¢, T 2RI identity of that person, and which is registered under the Trade Marks Act,
1999.
(i) “Tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(iv) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR R FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.3/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (2) /Taxation- 1l.-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, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods, the description of which is specified in column (3) of the Table below read with relevant List appended hereto and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, from so much of the state tax leviable thereon under section 9 of the said Act as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, as specified in the corresponding entry in column (5) of the Table aforesaid.
TABLE S. Chapter / Description of Goods Rate | Conditi No. Heading / on No.
Sub-heading / Tariff item
(1) (2) (3) (4) (S)
1. Any Chapter | Goods specified in the List annexed | 2.5 1 to this Table required in connection % with:
(1) Petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India Limited on nomination basis, or
(2) Petroleum operations undertaken under specified contracts, or
(3) Petroleum operations undertaken under specified R FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% S. Chapter / Description of Goods Rate | Conditi No. Heading / on No.
Sub-heading / Tariff item 5] ) @) @ ® contracts under the New Exploration Licensing Policy, or
(4) Petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP), or
(5) Coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
ANNEXURE Condition Conditions No.
1. If,- @
(i)
(a) the goods are supplied to,- the Oil and Natural Gas Corporation or Oil India Limited (hereinafter referred to as the “licensee”) or a sub-contractor of the licensee and in each case in connection with petroleum operations to be undertaken under petroleum exploration licenses or mining leases, as the case may be, granted by the Government of India or any State Government on nomination basis; or an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of the contractor and in each case in connection with petroleum operations to be undertaken under a contract with the Government of India; or
(iii) an Indian Company or Companies, a Foreign Company or Companies, or a consortium of an Indian Company or Companies and a Foreign Company or Companies (hereinafter referred to as the “contractor”) or a sub-contractor of such Company or Companies or such consortium and in each case in connection with petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract signed with the Government of India, on or after the 1st day of April, 1998, under the New Exploration Licensing Policy, or on or after the TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR At Condition No.
Conditions 1st day of April 2001 in terms of the Coal Bed Methane Policy, or on or after the 14th day of October, 2015 in terms of the Marginal Field Policy, as the case may be;
(b) where the recipient of outward supply of goods,-
(i) is a licensee, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, the following, namely, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for petroleum operations referred to in sub-clause (i) of clause (a);
(ii) is a contractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for (A) petroleum operations referred to in sub-clause
(ii) of clause (a) under the contract referred to in that sub-clause, or (B) petroleum operations or coal bed methane operations referred to in sub-clause (iii) of clause (a), as the case may be, under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be;
(c) where the recipient of outward supply of goods is a subcontractor, he produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, at the time of outward supply, the following, namely :-
(1) a certificate from a duly authorised officer of the ¥ FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Condition No.
Conditions Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the goods are required for :- (A) petroleum operations referred to in sub-clause
(i) of clause (a) under the licenses or mining leases, as the case may be, referred to in that sub-clause and containing the name of such sub-contractor, or petroleum operations referred to in sub-clause
(ii) of clause (a) under the contract referred to in that sub-clause and containing, the name of such sub- contractor, or petroleum operations or coal bed methane operations, as the case may be, referred to in sub- clause (iii) of clause (a) under a contract signed under the New Exploration Licensing Policy or the Coal Bed Methane Policy or the Marginal Field Policy, as the case may be, and containing the name of such sub-contractor;
(ii) an affidavit to the effect that such sub-contractor is a bonafide sub-contractor of the licensee or lessee or contractor, as the case may be;
(iii) an undertaking from such licensee or lessee or contractor, as the case may be, binding him to pay any tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by such sub-contractor or licensee or lessee or contractor, as the case may be;
® ©
(d) where the goods so supplied to the licensee or a subcontractor of the licensee, or the contractor or a subcontractor of the contractor are sought to be transferred to another sub-contractor of the licensee or another licensee or a sub- contractor of such licensee, or another sub-contractor of the contractor or another contractor or a subcontractor of such contractor (hereinafter referred to as the “transferee”), such transferee produces to the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over such transferee, at the time of such transfer, the following, namely:-
(i) a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods may be transferred in the name of the transferee and that the said goods are TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR A8 Condition Conditions No.
required for petroleum operations to be undertaken under :- (A) petroleum exploration or mining leases referred to in sub-clause (i) of clause (a), or (B) petroleum operations to be undertaken under a contract referred to in sub-clause (ii) of clause (a), or (C) petroleum operations or coal bed methane operations, as the case may be, to be undertaken under a contract referred to in sub-clause (iii) of clause (a)
(i) undertaking from the transferee to comply with all the conditions of this entry, including that he shall pay tax, fine or penalty that may become payable, if any of the conditions of this entry are not complied with by himself, where he is the licensee/ contractor or by the licensee/ contractor of the transferee where such transferee is a sub-contractor;
(iii) a certificate,- (A) in the case of a petroleum exploration license or mining lease, as the case may be, granted by the Government of India or any State Government on nomination basis, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the licensee or lessee, as the case may be;
(B) in the case of a contract entered into by the Government of India and a Foreign Company or Companies or, the Government of India and a consortium of an Indian Company or Companies and a Foreign Company or Companies, that no foreign exchange remittance is made for the transfer of such goods undertaken by the transferee on behalf of the Foreign Company or Companies, as the case may be:
Provided that nothing contained in this subclause shall apply if such transferee is an Indian Company or Companies.
(e) where the goods so supplied are sought to be disposed of, the recipient of outward supply or the transferee, as the case may be, may pay the tax which would have been payable but for the exemption contained herein, on the depreciated value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant & FERTSE JE TS0 AR 9T IR-3, S ], R0%9/3AMWE ¢, T 8]3% Condition Conditions No.
Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Government of India, to the effect that the said goods are no longer required for the petroleum operations or coal bed methane operations, and the depreciated value of the goods shall be equal to the original value of the goods at the time of import reduced by the percentage points calculated by straight line method as specified below for each quarter of a year or part thereof from the date of clearance of the goods, namely:-
(i) for each quarter in the first year at the rate of 4 per cent.;
(ii) for each quarter in the second year at the rate of 3 per cent.;
(iii) for each quarter in the third year at the rate of 2.5 per cent.; and
(iv) for each quarter in the fourth year and subsequent years at the rate of 2 per cent., subject to the maximum of 70 per cent.
List [See S.No.1 of the Table]
(1) Land Seismic Survey Equipment and accessories, requisite vehicles including those for carrying the equipment, seismic survey vessels, global positioning system and accessories, and other materials required for seismic work or other types of Geophysical and Geochemical surveys for onshore and offshore activities.
(2) All types of drilling rigs, jackup rigs, submersible rigs, semisubmersible rigs, drill ships, drilling barges, shot-hole drilling rigs, mobile rigs, workover rigs consisting of various equipment and other drilling equipment required for drilling operations, snubbing units, hydraulic workover units, self-elevating workover platforms, Remote Operated Vessel (ROV).
(3) Helicopters including assemblies/parts.
(4) All types of marine vessels to support petroleum operations including work boats, barges, crew boats, tugs, anchor handling vessels, lay barges and supply boats, marine ship equipment including water maker, DP system and Diving system.
(5) All types of equipment/ units for specialised services like diving, cementing, logging, casing repair, production testing, simulation and mud services, oil field related lab equipment, reservoir
(6)
(7) 8) )
(10)
(11)
(12)
(13) (14
(15)
(16)
(17)
(18)
(19) FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR 9 engineering, geological equipment, directional drilling, stimulation, Coil Tubing units, Drill Stem Testing (DST), data acquisition and processing, solids control, fishing (as related to downhole retrieval in oil field operations or coal bed methane operations), well control, blowout prevention(BOP), pipe inspection including Non Destructive Testing, coring, gravel pack, well completion and workover for oil/gas/CBM wells including wireline and downhole equipment.
All types of casing pipes, drill pipes, production tubing, pup joints, connections, coupling, kelly, cross overs and swages, Drive Pipes.
All types of drilling bits, including nozzles, breakers and related tools.
All types of oil field chemicals or coal bed methane chemicals including synthetic products used in petroleum or coal bed methane operations, oil well cement and cement additives, required for drilling, production and transportation of oil or gas.
Process, production and well platforms/ installation for oil, gas or CBM and water injection including items forming part of the platforms/ installation and equipment required like process equipment, turbines, pumps, generators, compressors, primemovers, water makers, filters and filtering equipment, telemetery, telecommunication, tele-control and other material required for platforms/ installations.
Line pipes for flow lines and trunk pipelines including weight-coating and wrapping.
Derrick barges, Mobile and stationary cranes, trenchers, pipelay barges, cargo barges and the like required in the construction/ installation of platforms and laying of pipelines.
Single buoy mooring systems, mooring ropes, fittings like chains, shackles, couplings marine hoses and oil tankers to be used for oil storage and connected equipment, Tanks used for storage of oil, condensate, coal bed methane, water, mud, chemicals and related materials.
All types of fully equipped vessels and other units /equipment required for pollution control, fire prevention, fire fighting, safety items like Survival Craft, Life Raft, fire and gas detection equipment, including H2S monitoring equipment.
Mobile and skid mounted pipe laying, pipe testing and pipe inspection equipment.
All types of valves including high pressure valves.
Communication equipment required for petroleum or coal bed methane operations including synthesized VHF Aero and VHF multi channel sets/ VHF marine multi channel sets.
Non-directional radio beacons, intrinsically safe walkie-talkies, directional finders, EPIRV, electronic individual security devices including electronic access control system.
Specialized antenna system, simplex telex over radio terminals, channel micro wave systems, test and measurement equipment.
X-band radar transponders, area surveillance system.
¢ FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR
(20) Common depth point (CDP) cable, logging cable, connectors, geophone strings, perforation equipment and explosives
(21) Wellhead and Christmas trees, including valves, chokes, heads spools, hangers and actuators, flexible connections like chicksons and high pressure hoses, shut down panels.
(22) Cathodic Protection Systems including anodes.
(23) Technical drawings, maps, literature, data tapes, Operational and Maintenance Manuals required for petroleum or coal bed methane operations.
(24) Sub-assemblies, tools, accessories, stores, spares, materials, supplies, consumables for running, repairing or maintenance of the goods specified in this List.
Explanation. —
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR R FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No. 4/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.- 103 (3)/Taxation- 1l.-In exercise of the powers conferred by sub-section (3) of section 9 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 specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, made by the person as specified in the corresponding entry in column (4), in respect of which the state tax shall be paid on reverse charge basis by the recipient of the intrastate supply of such goods as specified in the corresponding entry in column
(5) and all the provisions of the said Act shall apply to such recipient, namely:- TABLE S. | Tariff item, | Description | Supplier of goods | Recipient of supply No. sub- of supply of heading, Goods heading or Chapter
(1) (2) (3) (4) (S)
1. 0801 Cashew nuts, | Agriculturist Any registered not shelled or person peeled
2. 1404 90 10 | Bidi wrapper | Agriculturist Any registered leaves (tendu) person
3. 2401 Tobacco Agriculturist Any registered leaves person
4. 5004 to Silk yarn Any person who | Any registered 5006 manufactures silk | person yarn from raw silk or silk worm cocoons for supply of silk yarn
5. - Supply of | State Government, | Lottery distributor lottery. Union Territory or | or selling agent.
any local | Explanation.- For R0 FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR S. | Tariff item, | Description | Supplier of goods | Recipient of supply No. sub- of supply of heading, Goods heading or Chapter
(1) (2) (3) (4) (5) authority the purposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998).
Explanation. —
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR ® FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.5/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (4)/ Taxation- 1l.-In exercise of the powers conferred clause (ii) of the proviso to sub-section (3) of section 54 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby notifies the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, heading, sub-heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, in respect of which no refund of unutilised input tax credit shall be allowed, where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on the output supplies of such goods (other than nil rated or fully exempt supplies).
TABLE Tariff item, s heading, N sub- Description of Goods No. .
heading or Chapter
(1) (2) (3)
1. 5007 Woven fabrics of silk or of silk waste
2. 5111 to Woven fabrics of wool or of animal hair 5113
3. 5208 to Woven fabrics of cotton 5212
4. 5309 to Woven fabrics of other vegetable textile fibres, paper yarn 5311
5. 5407, 5408 | Woven fabrics of manmade textile materials
6. 5512 to Woven fabrics of manmade staple fibres 5516
7. 60 Knitted or crocheted fabrics [All goods]
8. 8601 Rail locomotives powered from an external source of electricity or by electric accumulators
9. 8602 Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives, Steam locomotives and tenders thereof
10. 8603 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604 R FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Tariff item, s heading, . sub- Description of Goods No. .
heading or Chapter [E] ) @)
11. 8604 Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles)
12. 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604)
13. 8606 Railway or tramway goods vans and wagons, not selfpropelled
14. 8607 Parts of railway or tramway locomotives or rolling-stock;
such as Bogies, bissel-bogies, axles and wheels, and parts thereof
15. 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
Explanation. —
(1) In this Table, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading or chapter, as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR kS FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.6/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (5)/Taxation- 1.-In exercise of the powers conferred by section 55 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby specifies the Canteen Stores Department (hereinafter, referred to as the “CSD”), under the Ministry of Defence, as a person who shall be entitled to claim a refund of fifty per cent.
of the applicable state tax paid by it on all inward supplies of goods received by it for the purposes of subsequent supply of such goods to the Unit Run Canteens of the CSD or to the authorized customers of the CSD.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
Q¥ FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.7/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (6)/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 the “said Act”), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts, supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the state tax leviable thereon under section 9 of the said Act, namely:- TABLE S. Tariff Description of supply of Goods No. | item, subheading, heading or Chapter [E1] ) @)
1. Any The supply of goods by the CSD to the Unit Run Canteens chapter
2. Any The supply of goods by the CSD to the authorized chapter customers
3. Any The supply of goods by the Unit Run Canteens to the L chapter | authorized customers ]
Explanation. —
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
TERTE JTE IST9A HAFEROT HET IR, ST IR, R0%9/ATWE ¢, I RIR W
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
<& FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.8/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (7) / 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 the “said Act”), the Government of Maharashtra, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a registered person from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act:
Provided that the said exemption shall not be applicable where the aggregate value of such supplies of goods or service or both received by a registered person from any or all the suppliers, who is or are not registered, exceeds five thousand rupees in a day.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR Q9 FINANCE DEPARTMENT Madam Kama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29t June 2017.
NOTIFICATION Notification No.9/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R. 103 (8)/ 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 the said Act), the Maharashtra Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of goods or services or both received by a deductor under section 51 of the said Act, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act, subject to the condition that the deductor is not liable to be registered otherwise than under sub-clause (vi) of section 24 of the said Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.
R¢ FERT JTE 9T SRR HRT T3, S R, R0%9/3ATWE ¢, T 2R]IR FINANCE DEPARTMENT Madam Cama Road, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, Dated the 29th June 2017.
NOTIFICATION Notification No.10/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.- 103 (9)/ 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 being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the state tax on the value of outward supply of such second hand goods as determined under sub-rule (5) of rule 32 of the Maharashtra Goods and Services tax Rules, 2017, from any supplier, who is not registered, from the whole of the state tax leviable thereon under sub-section (4) of section 9 of the said Act.
2. This notification shall come into force with effect from the 1st day of July, 2017.
By order and in the name of the Governor of Maharashtra, R. D. BHAGAT, Deputy Secretary to Government.