In pursuance of clause (3) of article 348 of the Constitution of India, the following translation in English of the Maharashtra Goods and Services Tax Act, 2017 (Mah. Act No. XLIII of 2017), is hereby published under the authority of the Governor.
By order and in the name of the Governor of Maharashtra,
PRAKASH H. MALI,
Principal Secretary to Government,
Law and Judiciary Department.
MAHARASHTRA ACT No. XLIII OF 2017.
(First published, after having received the assent of the Governor in the “Maharashtra Government Gazette”, on the 15th June 2017).
An Act 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 :—
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.