GST-Reduction in tax rate of Tractor Parts-Amendment to Notification No. MGST-1017/CR-104/Taxation-1 dated 18th August 2017
FINANCE DEPARTMENT
Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya,
Mumbai 400 032, dated 18th August 2017.
NOTIFICATION
Notification No.19/2017-State Tax (Rate)
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. MGST-1017/C.R.139/Taxation-1.—In exercise of the powers conferred by sub-section (1) 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 makes the following further amendment in the notification of 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 Extraordinary No. 183, dated the 29th June, 2017, namely :—
2. In the said notification, in Schedule III-9%, after serial number 452 and the entries relating thereto, the following serial number and entries shall be inserted, namely :—
|
(1) |
(2) |
(3) |
| “452A | 40117000 | Tyre for tractors |
| 452B | 40139049 | Tube for tractor tyres |
| 452C | 84082020 | Agricultural Diesel Engine of Cylinder capacity exceeding 250 cc for Tractor. |
| 452D | 84138190 | Hydraulic Pumps for Tractors |
| 452E | 87081010 | Bumpers and parts thereof for tractors |
| 452F | 87083000 | Brakes assembly and its parts thereof for tractors |
| 452G | 87084000 | Gear boxes and parts thereof for tractors |
| 452H | 87085000 | Transaxles and its parts thereof for tractors. |
| 452I | 87087000 | Road Wheels and parts and accessories thereof for tractors. |
| 452J | 87089100 | (i) Radiator assembly for tractors and parts thereof.
(ii) Cooling system for tractor engine and parts thereof. |
| 452K | 87089200 | Silencer assembly for tractors and parts thereof |
| 452L | 87089300 | Clutch assembly and its parts thereof for tractors. |
| 452M | 87089400 | Steering wheels and its parts thereof for tractor. |
| 452N | 87089900 | Hydraulic and its parts thereof for tracotrs. |
| 452O | 87089900 | Fender Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors”. |
3. This notification shall come into force with effect from the date of its publication in the Official Gazette.
By order and in the name of the Governor of Maharashtra,
R. D. BHAGAT,
Deputy Secretary to Government.
Note.—The Principal notification No. 1/2017-State Tax (Rate), dated 29th June, 2017 was published in the Maharashtra Government Gazette, Part IVB Extra-ordinary No. 183, dated the 29th June, 2017, and was last amended vide notification No. MGST-1017/C.R. 104(1)/Taxation-1, dated the 1st July 2017 published in the Maharashtra Government Gazette, Part IVB, Extraordinary No. 195, dated the 1st July, 2017.
