Maharashtra GST Act 2017, Maharashtra Goods and Service Tax Act 2017

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Maharashtra GST Act 2017, Maharashtra Goods and Service Tax Act 2017. Maharashtra Govt Passed MGST Act on 22nd May 2017. Maharashtra State is passed his own GST Act 2017, MGST sgst act 2017 is available for download in English & Marathi Language. The following Bill published under Rule 117 of the Maharashtra Legislative Assembly Rules. A. BILL No. XXXIII OF 2017. A BILL to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Maharashtra and the matters connected therewith or incidental thereto.

WHEREAS, it is expedient to make provisions for levy and collection of tax on intra-State supply of goods or, services or, both in the State of Maharashtra and the matters connected therewith or incidental thereto ; it is hereby enacted in the Sixty-eighth Year of the Republic of India as follows…

Download Maharashtra Full GST Act 2017 from below Links

Maharashtra GST Act

Maharashtra GST Act 2017

1. Short title, extent and commencement.- 

  • This Act may be called the Maharashtra Goods and Services Tax Act, 2017.
  • It extends to the whole of the State of Maharashtra.
  • 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.

2. Definitions.Click Here to Download Maharashtra Full GST Act 2017 and check all Definitions

ADMINISTRATION

Officers under this Act

The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely :–

  • (a) Commissioner of State tax,
  • (b) Special Commissioners of State tax,
  • (c) Additional Commissioners of State tax,
  • (d) Joint Commissioners of State tax,
  • (e) Deputy Commissioners of State tax,
  • (f) Assistant Commissioners of State tax, and
  • (g) any other class of officers as it may deem fit :

Provided that, the officers appointed under the Maharashtra Value Added Tax Act, 2002, shall be deemed to be the officers appointed under the provisions of this Act.

Appointment of officers.

(1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act.

(2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shall have jurisdiction over the whole of the State or where the State Government so directs, over any local area thereof, and all other officers shall, subject to such conditions as may be specified, have jurisdiction over the whole of the State or over such local areas as the Commissioner may, by order, specify.

LEVY AND COLLECTION OF TAX

 

Click Here to Download Maharashtra Full GST Act 2017

Scope of supply.-

(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;
  • (b) import of services for a consideration whether or not in the course or furtherance of business;
  • (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and
  • (d) the activities to be treated as supply of goods or supply of services as referred to in Schedule II.

(2) Notwithstanding anything contained in sub-section (1),-

  • (a) activities or transactions specified in Schedule III; or
  • (b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services

(3) Subject to the provisions of sub-sections (1) 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.

Levy and collection

  • (1) Subject to the provisions of sub-section
  • (2), there shall be levied a tax called the Maharashtra goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person. (2) The State tax on the supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel, shall be levied with effect from such date as may be notified by the Government on the recommendations of the Council.
  • (3) The Government may, on the recommendations of the Council, by notification, specify categories of supply of goods or services or both, the tax on which shall be paid on reverse charge basis by the recipient of such goods or services or both and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
  • (4) The State tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
  • (5) The Government may, on the recommendations of the Council, by notification, specify categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator if such services are supplied through it, and all the provisions of this Act shall apply to such electronic commerce operator as if he is the supplier liable for paying the tax in relation to the supply of such services :

Provided that where an electronic commerce operator does not have a physical presence in the taxable territory, any person representing such electronic commerce operator for any purpose in the taxable territory shall be liable to pay tax :

Provided further that where an electronic commerce operator does not have a physical presence in the taxable territory and also he does not have a representative in the said territory, such electronic commerce operator shall appoint a person in the taxable territory for the purpose of paying tax and such person shall be liable to pay tax.

It is not possible to provide full Act at here, so please download Maharashtra Full GST Act 2017 in PDF Format from below download link….

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5 COMMENTS

  1. I was charging 13.5% vat on the sale (I am car seat manufacturer my turnover is45lakhes) and set off the claims tax paid at the time of purchase.

    Now I come under composite,scheme my balance stock is about 15 lakh as on 30 June

    My question is

    Do I have to pay tax on balance stock
    For which I have taken sett off
    What will be the turn over tax to me

    Please guide me

    • You have option to chose composition scheme. You will have to pay GST tax 1% ( 0.5% CGST and 0.5% SGST). You can sale your goods in registered state only.

  2. I am electrical contractor providing service in electrical installation and electrical maintenance work with material.
    I was charging 8% vat on all my bills.

    My question is

    Now after GST what percent should I charge on my bill both professional & electrical works with material

    • You should have three separate contacts with your vendor. One for supply of Material only. Second for installation (labour work). Third contract maintenance contract (labour work)

  3. On import of Goods, can our Agent pay the IGST on behalf of us ? and we can reimburse him the same subject to proof of payment. However, in this shall we claim set off for the IGST amount ? how ?

    as per our agent, there is no option to put the IGST no of our co. in the custom format.
    so, how can we claim the Set off ??

    can anyone guide us on the same ??
    thanks

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