Seeks to amend Notification No. GST. 1017/C.R. 94(B)/Taxation-1, Dated 21.6.2017 (regarding sub-ordination of the officers appointed under MGST Act, 2017)
Madam Cama Marg, Hutatma Raiguru Chowk, Mantralaya,
Mumbai 400032, dated the 21 st May, 2020.
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. GST-1020 /C.R. 15A/Taxation 1.—In exercise of the powers conferred by the section 3 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra hereby amends the Government Notification, Finance Department, No. GST.1017/ CR 94 (B) / Taxation-1, dated the 21st June 2017, namely :—
In the said notification, after entry 8, the following shall be added, namely :—
“For the purpose of the State Tax Act all the officers and persons appointed under section 3 of the State Tax Act shall be subordinate to the Commissioner; and the officers, other than the Commissioner, mentioned in the column (3) of the Schedule appended hereto shall be subordinate to the officers mentioned in the column (2) thereof, namely:—
|Designation of Officers
|(i)||Additional Commissioner and Special Commissioner;||Joint Commissioner|
|(ii)||Joint Commissioner, Additional Commissioner and Special Commissioner;||Deputy Commissioner|
|(iii)||Deputy Commissioner,Joint Commissioner, Additional Commissioner and Special case Commissioner;||Assistant Commissioner or, as the may be, State Tax Officer.|
|(iv)||State Tax Officer, Assistant Commissioner, Deputy Commissioner, Joint Commissioner, Additional Commissioner and Special. Commissioner.||officer or person appointed under clause (g) of section 3 of the State Tax Act”|
By order and in the name of the Governor of Maharahstra,
Deputy Secretary to Government.