Notification No. 4/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017
Reverse charge on certain specified supplies of goods under Maharashtra GST Act 2017 vide Notification No. 4/2017-State Tax (Rate) [ Maharashtra ] Dated 29th June 2017
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- 1.-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 intra- state 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
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