Maharashtra Goods and Services Tax (MGST) Act, 2017

MAHARASHTRA LEGISLATURE SECRETARIAT

The following Bill published under Rule 117 of the Maharashtra Legislative Assembly Rules.

L. 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 :—

CHAPTER I
PRELIMINARY

1. Short title, extent and commencement.

(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.