FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated the 11th July 2017
CORRIGENDUM
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST. 1017/C.R.104/Taxation-1.—In the Government notification of the Finance Department No. MGST-1017/C.R.104/Taxation-1 [No. 1/2017-State Tax (Rate)], dated the 29th June 2017, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 183 dated the 29th June 2017,—
(1) in Schedule I – 2.5%,—
(a) at page 4, at serial number 35, in column (3), for “Coffee, whether or not roasted or decaffeinated”, read “Coffee roasted, whether or not decaffeinated”;
(b) at page 8, after serial number 103, insert,—
“103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]”;
(c) at page 11, at serial number 165, in column (2), for “2710 19 00”, read “2711 19 00”;
(d) at page 15, at serial number 234, in column (2), for “84 or 85”, read “84, 85 or 94”;
(2) in Schedule II – 6%,—
(a) at page 24, after serial number 16, insert,—
“16A 0805 Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), dried” ;
(b) at page 26, at serial number 47, in column (2), for “2202 90 10”, read “2202 99 10”;
(c) at page 26, at serial number 48, in column (2), for “2202 90 20”, read “2202 99 20”;
(d) at page 26, at serial number 49, in column (2), for “2202 90 90”, read “2202 99 90”;
(e) at page 26, at serial number 50, in column (2), for “2202 90 30”, read “2202 99 30”;
(3) in Schedule IV – 14%, at page 81, after serial number 163, insert,—
“163A 8701 Road tractors for semi-trailers of engine capacity more than 1800 cc”.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
what will be the tax rate if the bran is eaten by cattle feed ??