LexThe Maharashtra Goods and Services Tax Act, 2017
Maharashtra · state statute
Open in Lexace · Ask the AI about this act2017 : Mah. XLIII] 1
THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017
[Text as on 10th October 2025]
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CONTENTS
PREAMBLE.
SECTIONS.
CHAPTER I
PRELIMINARY
1. Short title, extent and commencement.
2. Definitions.
CHAPTER II
ADMINISTRATION
3. Officers under this Act.
4. Appointment of officers.
5. Powers of officers.
6. Authorisation of officers of central tax as proper officer in certain circumstances.
CHAPTER III
LEVY AND COLLECTION OF TAX
7. Scope of supply.
8. Tax liability on composite and mixed supplies.
9. Levy and collection.
10. Composition levy.
11. Power to grant exemption from tax.
11A. Power not to recover Goods and Services Tax not levied or short-levied as a result of
general practice.
CHAPTER IV
TIME AND VALUE OF SUPPLY
12. Time of supply of goods.
13. Time of supply of services.
14. Change in rate of tax in respect of supply of goods or services.
15. Value of taxable supply.
CHAPTER V
INPUT TAX CREDIT
16. Eligibility and conditions for taking input tax credit.
17. Apportionment of credit and blocked credits.
18. Availability of credit in special circumstances.
19. Taking input tax credit in respect of inputs and capital goods sent for job work.
20. Manner of distribution of credit by Input Service Distributor.
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21. Manner of recovery of credit distributed in excess.
CHAPTER VI
REGISTRATION
22. Persons liable for registration.
23. Persons not liable for registration.
24. Compulsory registration in certain cases.
25. Procedure for registration.
26. Deemed registration.
27. Special provisions relating to casual taxable person and non-resident taxable person.
28. Amendment of registration.
29. Cancellation or suspension of registration.
30. Revocation of cancellation of registration.
CHAPTER VII
TAX INVOICE, CREDIT AND DEBIT NOTES
31. Tax invoice.
31A. Facility of digital payment to recipient.
32. Prohibition of unauthorised collection of tax.
33. Amount of tax to be indicated in tax invoice and other documents.
34. Credit and debit notes.
CHAPTER VIII
ACCOUNTS AND RECORDS
35. Accounts and other records.
36. Period of retention of accounts.
CHAPTER IX
RETURNS
37. Furnishing details of outward supplies.
38. Communication of details of inward supplies and input tax credit.
39. Furnishing of returns.
40. First Return.
41. Availment of input tax credit.
42. [Deleted].
43. [Deleted].
43A. [Deleted].
44. Annual return.
45. Final return.
46. Notice to return defaulters.
47. Levy of late fee.
48. Goods and services tax practitioners.
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CHAPTER X
PAYMENT OF TAX
49. Payment of tax, interest, penalty and other amounts.
49A. Utilisation of input tax credit subject to certain conditions.
49B. Order of utilization of input tax credit.
50. Interest on delayed payment of tax.
51. Tax deduction at source.
52. Collection of tax at source.
53. Transfer of input tax credit.
53A. Transfer of certain amounts.
CHAPTER XI
REFUNDS
54. Refund of tax.
55. Refund in certain cases.
56. Interest on delayed refunds.
57. Consumer Welfare Fund.
58. Utilisation of Fund.
CHAPTER XII
ASSESSMENT
59. Self-assessment.
60. Provisional assessment.
61. Scrutiny of returns.
62. Assessment of non-filers of returns.
63. Assessment of unregistered persons.
64. Summary assessment in certain special cases.
CHAPTER XIII
AUDIT
65. Audit by tax authorities.
66. Special audit.
CHAPTER XIV
INSPECTION, SEARCH, SEIZURE AND ARREST
67. Power of inspection, search and seizure.
68. Inspection of goods in movement.
69. Power to arrest.
70. Power to summon persons to give evidence and produce documents.
71. Access to business premises.
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72. Officers to assist proper officers.
CHAPTER XV
DEMANDS AND RECOVERY
73. Determination of tax, pertaining to the period upto Financial Year 2023-24, not paid or short
paid or erroneously refunded or input tax credit wrongly availed or utilized for any reason
other than fraud or any wilful misstatement or suppression of facts.
74. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly
availed or utilised by reason of fraud or any wilful misstatement or suppression of facts.
74A. Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly
availed or utilised for any reason pertaining to Financial year 2024-2025 onward.
75. General provisions relating to determination of tax.
76. Tax collected but not paid to Government.
77. Tax wrongfully collected and paid to Central Government or State Government.
78. Initiation of recovery proceedings.
79. Recovery of tax.
80. Payment of tax and other amount in instalments.
81. Transfer of property to be void in certain cases.
82. Tax to be first charge on property.
83. Provisional attachment to protect revenue in certain cases.
84. Continuation and validation of certain recovery proceedings.
CHAPTER XVI
LIABILITY TO PAY IN CERTAIN CASES
85. Liability in case of transfer of business.
86. Liability of agent and principal.
87. Liability in case of amalgamation or merger of companies.
88. Liability in case of company in liquidation.
89. Liability of directors of private company.
90. Liability of partners of firm to pay tax.
91. Liability of guardians, trustees, etc.
92. Liability of Court of Wards, etc.
93. Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94. Liability in other cases.
CHAPTER XVII
ADVANCE RULING
95. Definitions.
96. Constitution of Authority for Advance Ruling.
97. Application for advance ruling.
98. Procedure on receipt of application.
99. Constitution of Appellate Authority for Advance Ruling.
100. Appeal to the Appellate Authority.
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101. Orders of Appellate Authority.
102. Rectification of advance ruling.
103. Applicability of advance ruling.
104. Advance ruling to be void in certain circumstances.
105. Powers of Authority and Appellate Authority.
106. Procedure of Authority and Appellate Authority.
CHAPTER XVIII
APPEALS AND REVISION
107. Appeals to Appellate Authority.
108. Powers of Revisional Authority.
109. Appellate Tribunal and Benches thereof.
110. [Deleted].
111. Procedure before Appellate Tribunal.
112. Appeals to Appellate Tribunal.
113. Orders of Appellate Tribunal.
114. [Deleted].
115. Interest on refund of amount paid for admission of appeal.
116. Appearance by authorised representative.
117. Appeal to High Court.
118. Appeal to Supreme Court.
119. Sums due to be paid notwithstanding appeal, etc.
120. Appeal not to be filed in certain cases.
121. Non-appealable decisions and orders.
CHAPTER XIX
OFFENCES AND PENALTIES
122. Penalty for certain offences.
122A. Penalty for failure to register certain machines used in manufacture of goods as per special
procedure.
122B. Penalty for failure to comply with track and trace mechanism.
123. Penalty for failure to furnish information return.
124. Fine for failure to furnish statistics.
125. General penalty.
126. General disciplines related to penalty.
127. Power to impose penalty in certain cases.
128. Power to waive penalty or fee or both.
128A. Waiver of interest or penalty or both relating to demands raised under section 73 for certain
tax periods.
129. Detention, seizure and release of goods and conveyances in transit.
130. Confiscation of goods or conveyances and levy of penalty.
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131. Confiscation or penalty not to interfere with other punishments.
132. Punishment for certain offences.
133. Liability of officers and certain other persons.
134. Cognizance of offences.
135. Presumption of culpable mental state.
136. Relevancy of statements under certain circumstances.
137. Offences by Companies.
138. Compounding of offences.
CHAPTER XX
TRANSITIONAL PROVISIONS
139. Migration of existing tax payers.
140. Transitional arrangements for input tax credit.
141. Transitional provisions relating to jobwork.
142. Miscellaneous transitional provisions.
CHAPTER XXI
MISCELLANEOUS
143. Jobwork procedure.
144. Presumption as to documents in certain cases.
145. Admissibility of micro films, facsimile copies of documents and computer printouts as
documents and as evidence.
146. Common Portal.
147. Deemed Exports.
148. Special procedure for certain processes.
148A. Track and trace mechanism for certain goods.
149. Goods and services tax compliance rating.
150. Obligation to furnish information return.
151. Power to call for information.
152. Bar on disclosure of information.
153. Taking assistance from an expert.
154. Power to take samples.
155. Burden of proof.
156. Persons deemed to be public servants.
157. Protection of action taken under this Act.
158. Disclosure of information by a public servant.
158A. Consent based sharing of information furnished by taxable person.
159. Publication of information in respect of persons in certain cases.
160. Assessment proceedings, etc. not to be invalid on certain grounds.
161. Rectification of errors apparent on the face of record.
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162. Bar on jurisdiction of civil courts.
163. Levy of fee.
164. Power of Government to make rules.
165. Power to make regulations.
166. Laying of rules, regulations and notifications.
167. Delegation of powers.
168. Power to issue instructions or directions.
168A. Power of Government to extend time limit in special circumstances.
169. Service of notice in certain circumstances.
170. Rounding off of tax, etc.
171. Antiprofiteering measure.
172. Removal of difficulties.
173. Repeals.
174. Savings.
SCHEDULE I
SCHEDULE II
SCHEDULE III
8 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
2017 : Mah. XLIII] The Maharashtra Goods and Services Tax Act, 2017 9
LIST OF AMENDMENT ACTS
1. Amended by Removal of Difficulties Order No. 1/2017, dated 13th October 2017.
2. Amended by Mah. 26 of 2018 (1-4-2018)
3. Amended by Mah. 67 of 20181, 2, 3
4. Amended by Second Removal of Difficulties Order No. 2/2018, dated 31st December 2018.
5. Amended by Second Removal of Difficulties Order No. 3/2018, dated 31st December 2018.
6. Amended by Removal of Difficulties Order No. 4/2018, dated 31st December 2018.
7. Amended by Removal of Difficulties Order No. 1/2019, dated 4th February 2019.
8. Amended by Second Removal of Difficulties Order No. 2/2019, dated 4th February 2019.
9. Amended by Removal of Difficulty Order No. 3/2019, dated 8th March 2019.
10. Amended by Fourth Removal of Difficulties Order No. 4/2019, dated 30th March 2019.
11. Amended by Fifth Removal of Difficulties Order No. 5/2019, dated 23rd April 2019.
12. Amended by Sixth Removal of Difficulties Order No. 6/2019, dated 4th July 2019.
13. Amended by Removal of Difficulties Order No. 7/2019, dated 19th August 2019.
14. Amended by Mah. 31 of 20194, 5, 6, 7
15. Amended by Eight Removal of Difficulties Order No. 8/2019, dated 2nd January 2020.
16. Amended by Ninth Removal of Difficulties Order No. 9/2019, dated 6th January 2020.
17. Amended by Tenth Removal of Difficulties Order No. 10/2019, dated 6th January 2020.
18. Amended by Mah. 5 of 2020 (5-2-2020)
19. Amended by Removal of Difficulties Order No. 1/2020, dated 17th July 2020.
20. Amended by Mah. 22 of 2020 (12-5-2020)
21. Amended by Mah. 23 of 20208, 9, 10, 11
22. Amended by Mah. 13 of 2021
23. Amended by Mah. 39 of 202212
1 Maharashtra Ordinance No. XXII of 2018 was repealed by Mah. 67 of 2018, s. 32.
2 1st February 2018, the date on which provision of Mah. 67 of 2018 has come into force except s. 8( b), 17, 18 and 20( a)
vide Government Notification, Finance Department, No. GST-1019/C.R. 15/Taxation-1, dated 30th January 2019.
3 Sections 8(b), 17, 18 and 20(a) of this Act have not come into force till 1st January 2024, therefore, the amendments carried
out by these sections are not incorporated.
4 Sections 2 and 13 to 20 of this Act have not come into force till 1 st January 2024, therefore, the amendments ca rried out
by these sections are not incorporated.
5 Section 7 of Mah. 31 of 2019 came into force w.e.f. 10th January 2020 vide Government Notification, Finance Department,
No. GST-1020/C.R. 99/Taxation-1, dated 20th November 2020.
6 Sections 3 to 6, 8, 9, 11, 12 and 21 of Mah. 31 of 2019 came into force on the 1st January 2020 by Mah. 5 of 2020, s. 2.
7 Section 10 of Mah. 31 of 2019 came into force w.e.f. 1st September 2020 vide Government Notification, Finance
Department, No. GST-1020/CR. 81/Taxation-1, dated 2nd September 2020.
8 Maharashtra Ordinance No. XI of 2020 was repealed by Mah. 23 of 2020, s. 15.
9 Section 2 and 12 of Mah. 23 of 2020 came into force on 30th June 2020 vide Government Notification, Finance Department
No. GST-1020/C.R. 107B/Taxation-1, dated 7th December 2020.
10 Section 11 of Mah. 23 of 2020 came into force on 18th May 2020 vide Government Notification, Finance Department No.
GST/1020/C.R. 107A/Taxation-1, dated 7th December 2020.
11 Sections 3, 4, 5, 6, 7, 8, 9, 10 and 13 of Mah. 23 of 2020 came into force on 1st January 2021 vide Government Notification,
Finance Department No. GST-1020/C.R. 119/Taxation-1, dated 4th January 2021.
12 Sections 2 to 15, except section 13, of Mah. 39 of 2022, came into force w.e.f. 1 st October 2022, vide Government
Notification, Finance Department, No. GST-1022/C.R. 41/Taxation-1, dated 13th October 2022.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
10 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
24. Amended by Mah. 32 of 20231, 2
25. Amended by Mah. 1 of 20243, 4
26. Amended by Mah. 8 of 20255, 6, 7, 8, 9,10
27. Amended by Mah. 39 of 202511
1 Sections 2 to 23 (except sections 14 to 18) of Mah. 32 of 2023, came into force w.e.f. 1st October 2023, vide Government
Notification, Finance Department, No. GST.1023/C.R.42/Taxation-1, dated the 22nd August 2023.
2 Sections 14 to 18 of Mah. 32 of 2023, came into force w.e.f. 1 st August 2023, vide Government Notification, Finance
Department, No. GST.1023/C.R.42/Taxation-1, dated the 22nd August 2023.
3 Maharashtra Ordinance No. VII of 2023 was repealed by Mah. 1 of 2024, s. 6.
4 Provisions of the Mah. Ord. VII of 2023 came into force w.e.f. 1st October 2023, vide Government Notification, Finance
Department, No. MGST-1023/C.R. 52/Taxation-1, dated 16th October 2023.
5 Maharashtra Ordinance No. IX of 2024 was repealed by Mah. 8 of 2025, s. 41.
6 Section 40 of Mah. 8 of 2025 reads as under:—
40. No refund of tax paid or input tax credit reversed. — No refund shall be made of all the tax paid or the input
tax credit reversed, which would not have been so paid, or not reversed, had section 7 of this Act been in force at all
material times.
7 Section 35 of Mah. 8 of 2025, came into force w.e.f. 1st October 2024, vide Government Notification, Finance Department,
No. MGST-1025/C.R.-03/Taxation-1, dated the 28th January 2025.
8 Sections 2 and 9 of Mah. 8 of 2025, came into force w.e.f. 1 st April 2025, vide Government Notification, Finance
Department, No. MGST-1025/C.R.-03/Taxation-1, dated the 28th January 2025.
9 Sections 7, 32, 38 and 40 of Mah. 8 of 2025, came into force w.e.f. 1st September 2024, vide Government Notification,
Finance Department, No. MGST-1025/C.R.-03/Taxation-1, dated the 28th January 2025.
10 Sections 3 to 6, 8, 10 to 31, 33, 34, 36, 37 and 39 of Mah. 8 of 2025, came into force w.e.f. 1 st November 2024, vide
Government Notification, Finance Department, No. MGST-1025/C.R.-03/Taxation-1, dated the 28th January 2025.
11 Clauses (ii) and (iii) of section 2, sections 3 to 5 and sections 7 to 15 of Mah. 39 of 2025, came into force w.e.f. 1st October
2025, vide Government Notification, Finance Department, No. MGST.2025/C.R.-36(3)/Taxation-1, dated the 1st October
2025.
Note.- The date mentioned in the bracket indicates the date of commencement of the Act.
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MAHARASHTRA ACT No. XLIII OF 20171
[THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.]
[This Act received the assent of the Governor on the 15th June 2017; assent was first
published in the Maharashtra Government Gazette, Part IV, 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 :—
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 2date as the State Governme nt may, by notification in the
Official Gazette, appoint:
Provided that different 3dates 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.
2. Definitions.–– In this Act, unless the context otherwise requires,––
(1) “actionable claim” shall have the same meaning as assigned to it in section 3 of the Transfer of
Property Act, 1882 (4 of 1882);
(2) “address of delivery” means the address of the recipient of goods or services or both indicated
on the tax invoice issued by a registered person for delivery of such goods or services or both;
(3) “address on record” means the address of the recipient as available in the records of the
supplier;
(4) “adjudicating authority” means any authority, appointed or authorised to pass any order or
decision under this Act, but does not include the Commissioner, Revisional Authority, the Authority for
Advance Ruling, the Appellate Authority for Advance Ruling, 4[the Appellate Authority, the Appellate
Tribunal and the Authority referred to in sub-section (2) of section 171];
(5) “agent” means a person, including a factor, broker, commission agent, arhatia, del credere
agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business
of supply or receipt of goods or services or both on behalf of another;
(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of
inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports
of goods or services or both and inter -State supplies of persons having the same Permanent Account
Number, to be computed on all India basis but excludes Central tax, State tax, Union territo ry tax,
integrated tax and cess;
1 For Statement of Objects and Reasons of the L. A. Bill No. XXXVI of 2017, see Maharashtra Government Gazette, 2017,
Extraordinary, Part V-A, pages 113-115, dated 12th May 2017.
2 Sections 1, 2, 3, 4, 5, 10, 22, 23, 24, 25, 26, 27, 28, 29, 30, 139, 146 and 164 came into force w.e.f. 22nd June 2017 vide
Government Notification, Finance Department No. GST 1017/CR 94(A)/Taxation-1, dated the 21st June 2017.
3 Sections 6 to 9, 11, 21, 31 to 41, 42 except the proviso to sub -section ( 9) of section 42, 43 except the proviso to
sub-section (9) of section 43, 44 to 50, 53 to 138, 140 to 145, 147 to 163, 165 to 174 came into force w.e.f. 1st July 2017
vide Government Notification, Finance Department No. MGST. 1017/CR 103/Taxation-1, dated the 29th June 2017.
4 These words, brackets and figures were substituted for the words “the Appellate Authority and the Appellate Tribunal”
by Mah. 67 of 2018, s. 2(a), w.e.f. 1st February 2019.
12 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
(7) “agriculturist” means an individual or a Hindu Undivided Family who undertakes
cultivation of land—
(a) by own labour, or
(b) by the labour of family, or
(c) by servants on wages payable in cash or kind or by hired labour under personal supervision
or the personal supervision of any member of the family;
(8) “Appellate Authority” means an authority appointed or authorised to hear appeal s as referred
to in section 107;
(9) “Appellate Tribunal” means the Goods and Services Tax Appellate Trib unal referred to in
section 109;
(10) “appointed day” means the date on which the provisions of this Act shall come into force;
(11) “assessment” means determination o f tax liability under this Act and includes
self-assessment, re -assessment, provisional assessment, summary assessmen t and best judgement
assessment;
(12) “associated enterprises” shall have the same meaning as assigned to it in section 92A of the
Income-tax Act, 1961 (43 of 1961);
(13) “audit” means the examination of records, returns and other documents maintained or
furnished by the registered person under this Act or the rules made thereunder or under any other law for
the time being in force to veri fy the correctness of turnover declared, taxes paid, refund claimed and
input tax credit availed, and to assess his compliance with the provisions of this A ct or the rules made
thereunder;
(14) “authorised bank” shall mean a bank or a branch of a bank aut horised by the Central
Government to collect the tax or any other amount payable under this Act;
(15) “authorised representative” means the representative as referred to under section 116;
(16) “Board” means the 1[Central Board of Indirect Taxes and Cust oms] constituted under the
Central Boards of Revenue Act, 1963 (54 of 1963);
(17) “business” includes––
(a) any trade, commerce, manufacture, profession, vocation, adventure, wager or any other
similar activity, whether or not it is for a pecuniary benefit;
(b) any activity or transaction in connection with or incidental or ancillary to
sub-clause (a);
(c) any activity or transaction in the nature of sub-clause (a), whether or not there is volume,
frequency, continuity or regularity of such transaction;
(d) supply or acquisition of goods including capital goods and services in connection with
commencement or closure of business;
(e) provision by a club, association, society, or any such body (for a subscription or any other
consideration) of the facilities or benefits to its members;
(f) admission, for a consideration, of persons to any premises;
(g) services supplied by a person as the holder of an office which has been accepted by him
in the course or furtherance of his trade, profession or vocation;
2[(h) activities of a race club including by way of totalisator or a license to book maker or
activities of a licensed book maker in such club; and]
1 These words were substituted for the words “Central Board of Excise and Customs” by Mah. 67 of 2018, s. 2( b), w.e.f.
1st February 2019.
2 This sub-clause was substituted by Mah. 67 of 2018, s. 2(c), w.e.f. 1st February 2019.
2017 : Mah. XLIII] The Maharashtra Goods and Services Tax Act, 2017 13
(i) any activity or transaction undertaken by the Central Government, a State Government or
any local authority in which they are engaged as public authorities;
1[* * *]
(19) “capital goods” means goods, the value of which is capitalised in the books of account of the
person claiming the input tax credit and which are used or intended to be used in the course or furtherance
of business;
(20) “casual taxable person” means a person who occasionally undertakes transactions involving
supply of goods or services or both in the course or furtherance of business, whether as principal, agent
or in any other capacity, in the taxable territory where he has no fixed place of business;
(21) “central tax” means the central goods and services tax levied under section 9 of the Cen tral
Goods and Services Tax Act;
(22) “cess” shall have the same meaning as assigned to it in the Goods and Services T ax
(Compensation to States) Act;
(23) “chartered accountant” means a chartered accountant as defined in clause ( b) of sub-section
(1) of section 2 of the Chartered Accountants Act, 1949 (38 of 1949);
(24) “Commissioner” means the Commissioner of State tax appointed under section 3 and includes
the Principal Commissioner or Chief Commissioner of State tax appointed under section 3;
(25) “Commissioner in the Board” means the Commissioner referred to in section 168 of the
Central Goods and Services Tax Act;
(26) “common portal” means the common goods and services tax electronic po rtal referred to in
section 146;
(27) “common working days” shall mean such days in succession which are not declared as
gazetted holidays by the Central Government or the Government of Maharashtra;
(28) “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of
section 2 of the Company Secretaries Act, 1980 (56 of 1980);
(29) “competent authority” means such authority as may be notified by the Government;
(30) “composite supply” means a supply made by a taxable person to a recipient consisting of two
or more taxable supplies of goods or services or both, or any combination thereof, which are naturally
bundled and supplied in conjunction with each other in the ordinary course of business, one of which is
a principal supply.
Illustration.— Where goods are packed and transported with insurance, the supply of goods,
packing materials, transport and insurance is a composi te supply and supply of goods is a principal
supply;
(31) “consideration” in relation to the supply of goods or services or both includes––
(a) any payment made or to be made, whether in money or otherwise, in respect of, in response
to, or for the inducement of, the supply of goods or services or both, whether by the recipient or by
any other person but shall not include any subsidy given by the Central G overnment or a State
Government;
(b) the monetary value of any act or forbearance, in respect o f, in response to, or for the
inducement of, the supply of goods or services or both, whether by the recipient or by any other
person but shall not include any subsidy given by the Central Government or a State Government:
Provided that a deposit given in respect of the supply of goods or services or both shall not be
considered as payment made for such supply unless the supplier applies such deposit as
consideration for the said supply;
(32) “continuous supply of goods” means a supply of goods which is pr ovided, or agreed to be
provided, continuously or on recurrent basis, under a contract, whether or not by means of a wire, cable,
1 Clause (18) was deleted by Mah. 67 of 2018, s. 2(d), w.e.f. 1st February 2019.
14 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
pipeline or other conduit, and for which the supplier invoices the recipient on a regular or periodic basis
and includes suppl y of such goods as the Government may, subject to such conditions, as it may, b y
notification, specify;
(33) “continuous supply of services” means a supply of services which is provided, or agreed to be
provided, continuously or on recurrent basis, under a contract, for a period exceeding three months with
periodic payment obligations and includes supply of such services as the Government may, subject to
such conditions, as it may, by notification, specify;
(34) “conveyance” includes a vessel, an aircraft and a vehicle;
(35) “cost accountant” means a cost accountant as defined in 1[clause (b)] of sub -section (1) of
section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);
(36) “Council” means the Goods and Services Tax Council established under article 279A of the
Constitution;
(37) “credit note” means a document issued by a registered person under sub -section ( 1) of
section 34;
(38) “debit note” means a document issued by a registered person under sub -section ( 3) of
section 34;
(39) “deeme d exports” means such supplies of goods as may be notified under
section 147;
(40) “designated authority” means such authority as may be notified by the Commissioner;
(41) “document” includes written or printed record of any sort and electronic record a s defined in
clause (t) of section 2 of the Information Technology Act, 2000 (21 of 2000);
(42) “drawback” in relation to any goods manufactured in India and exported, means the rebate of
duty, tax or cess chargeable on any imported inputs or on any domestic inputs or input services used in
the manufacture of such goods;
(43) “electronic cash ledger” means the electronic cash ledger referred to in sub -section ( 1) of
section 49;
(44) “electronic commerce” means the supply of goods or services or both, including digital
products over digital or electronic network;
(45) “electronic commerce operator” means any person who owns, operates or manages digital or
electronic facility or platform for electronic commerce;
(46) “electronic credit ledger” means th e electronic credit ledger referred to in sub -section (2) of
section 49;
(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax
or which may be wholly exempt from tax under section 11, or under section 6 of the I ntegrated Goods
and Services Tax Act, and includes non-taxable supply;
(48) “existing law” means any law, notification, order, rule or regulation relating to levy and
collection of duty or tax on goods or services or both passed or made before the commencement of this
Act by the Legislature or any Authority or person having the power to make such law, notification, order,
rule or regulation;
(49) “family” means,—
(i) the spouse and children of the person, and
(ii) the parents, grand-parents, brothers and sisters of the person if they are wholly or mainly
dependent on the said person;
(50) “fixed establishment” means a place (other than the registered place of business) which is
characterised by a sufficient degree of permanence and suitable structure in terms of human and technical
resources to supply services, or to receive and use services for its own needs;
1 These word, brackets and letter were substituted for the words, brackets and letter “clause ( c)” by Mah. 67 of 2018,
s. 2(e), w.e.f. 1st February 2019.
2017 : Mah. XLIII] The Maharashtra Goods and Services Tax Act, 2017 15
(51) “Fund” means the Consumer Welfare Fund established under section 57;
(52) “goods’’ means every kind of movable property other than money and securities but includes
actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed
to be severed before supply or under a contract of supply;
(53) “Government” means the Government of Maharashtra;
(54) “Goods and Services Tax (Compensation to States) Act” means the Goods and Services Tax
(Compensation to States) Act, 2017 (15 of 2017);
(55) “goods and services tax practitioner” means any person who has been approved under section
48 to act as such practitioner;
(56) “India” means the territory of India as referred to in article 1 of the Constitution, its territorial
waters, seabed and sub-soil underlying such waters, continental shelf, exclusive economic zone or any
other maritime zone as referred to in the Territorial Waters, Continental Shelf, Exclusive Economic Zone
and other Maritime Zones Act, 1976 (80 of 1976), and the air space above its t erritory and territorial
waters;
(57) “Integrated Goods and Services Tax Act” means the Integrated Goods and Services Tax Act,
2017 (13 of 2017);
(58) “integrated tax” means the integrated goods and services tax levied under the Integrated Goods
and Services Tax Act;
(59) “input” means any goods other than capital goods used or intended to be used by a supplier in
the course or furtherance of business;
(60) “input service” means any service used or intended to be used by a supplier in the co urse or
furtherance of business;
1[(61) “Input Service Distributor” means an office of the supplier of goods or services or both which
receives tax invoices towards the receipt of input services, including invoices in respect of services liable
to tax under sub -section ( 3) or sub -section (4) of section 9 2[of this Act or under sub -section ( 3) or
sub-section (4) of section 5 of the Integrated Goods and Services Tax Act,] for or on behalf of distinct
persons referred to in section 25, and liable to distribute the input tax credit in respect of such invoices
in the manner provided in section 20];
(62) “input tax” in relation to a registered person, means the central tax, State tax, integrated tax or
Union territory tax charged on any supply of goods or services or both made to him and includes—
(a) the integrated goods and services tax charged on import of goods;
(b) the tax payable under the provisions of sub-sections (3) and (4) of section 9;
(c) the tax payable under the provisions of sub -sections ( 3) and ( 4) of section 5 of the
Integrated Goods and Services Tax Act; or
(d) the tax payable under the provisions of sub-sections (3) and (4) of section 9 of the Central
Goods and Services Tax Act,
but does not include the tax paid under the composition levy;
(63) “input tax credit” means the credit of input tax;
(64) “intra-State supply of goods” shall have the same meaning as assigned to it in section 8 of the
Integrated Goods and Services Tax Act;
(65) “intra-State supply of services” shall have the same meaning as assigned to it in section 8 of
the Integrated Goods and Services Tax Act;
(66) “invoice” or “tax invoice” means the tax invoice referred to in section 31;
1 This clause was substituted by Mah. 8 of 2025, s. 2, w.e.f. 1st April 2025.
2 These words, brackets and figures were inserted and shall be deemed to have been inserted with effect from 1st April 2025
by Mah. 39 of 2025, s. 2(i).
16 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
(67) “inward supply” in relation to a person, shall mean receipt of goods or services or both whether
by purchase, acquisition or any other means, with or without consideration;
(68) “job work” means any treatm ent or process undertaken by a person on goods belonging to
another registered person and the expression “job worker” shall be construed accordingly;
(69) “local authority” means––
(a) a “Panchayat” as defined in clause (d) of article 243 of the Constitution;
(b) a “Municipality” as defined in clause (e) of article 243P of the Constitution;
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any other authority legally
entitled to, or entrusted by the Central Government or any Sta te Government with the control or
management of a municipal 1[fund] or local fund;
2[Explanation.— For the purposes of this sub-clause,—
(a) “local fund” means any fund under the control or management of an authority of a
local self-government established for discharging civic functions in relation to a Panchayat
area and vested by law with the powers to levy, collect and appropriate any tax, d uty, toll,
cess or fee, by whatever name called;
(b) “municipal fund” means any fund under the control or management of an authority
of a local self -government established for discharging civic functions in relation to a
Metropolitan area or Municipal are a and vested by law with the powers to levy, collect and
appropriate any tax, duty, toll, cess or fee, by whatever name called;]
(d) a Cantonment Board as defined in section 3 of the Cant onments Act, 2006
(41 of 2006);
(e) a Regional Council or a Distric t Council constituted under the Six th Schedule to the
Constitution;
(f) a Development Board constituted under article 371 3[and article 371 J] of the
Constitution; or
(g) a Regional Council constituted under article 371A of the Constitution;
(70) “location of the recipient of services” means,—
(a) where a supply is received at a place of business for which the registration has been
obtained, the location of such place of business;
(b) where a supply is received at a place other than the place of business for which registration
has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
(c) where a supply is received at more than one establishment, whether the place of business
or fixed establishment, the location of t he establishment most directly concerned with the receipt
of the supply; and
(d) in absence of such places, the location of the usual place of residence of the recipient;
(71) “location of the supplier of services” means,—
(a) where a supply is made from a place of business for which the registration has been
obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which registration
has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;
1 These words were inserted by Mah. 39 of 2025, s. 2(ii)(a), w.e.f. 1st October 2025.
2 This Explanation was inserted by Mah. 39 of 2025, s. 2(ii)(b), w.e.f. 1st October 2025.
3 These words were inserted by Mah. 67 of 2018, s. 2(f), w.e.f. 1st February 2019.
2017 : Mah. XLIII] The Maharashtra Goods and Services Tax Act, 2017 17
(c) where a supply is made from more than one establishment, whether the place of business
or fixed establishment, the location of the establishment most directly concerned wi th the
provisions of the supply; and
(d) in absence of such places, the location of the usual place of residence of the supplier;
(72) “manufacture” means processing of raw material or inputs in any manner that results in
emergence of a new product having a distinct name, character and use and the term “manufacturer” shall
be construed accordingly;
(73) “market value” shall mean the full amount which a recipient of a supply is required to pay in
order to obtain the goods or services or both of like kind and quality at or about the same time and at the
same commercial level where the recipient and the supplier are not related;
(74) “mixed supply” means two or more individual supplies of goods or services, or any
combination thereof, made in conjunction with each other by a taxable person for a single price where
such supply does not constitute a composite supply.
Illustration : A supply of a package consisting of canned foods, sweets, chocolates, cakes, dry
fruits, aerated drinks and fruit juices when supplied for a single price is a mix ed supply. Each of these
items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these
items are supplied separately;
(75) “money” means the Indian legal tender or any foreign currency, cheque, promissory note, bill
of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic
remittance or any other instrument recognized by the Reserve Bank of India when used as a consideration
to settle an obligation or exchange with Indian legal tender of another denomination but shall not include
any currency that is held for its numismatic value;
(76) “motor vehicle” shall have the same meaning as assigned to it in clause ( 28) of section 2 of
the Motor Vehicles Act, 1988 (59 of 1988);
(77) “non-resident taxable person” means any person who occasionally undertakes transactions
involving supply of goods or services or both, whether as principal or agent or in any other capacity, but
who has no fixed place of business or residence in India;
(78) “non-taxable supply’’ means a supply of goods or services or both which is not leviable to tax
under this Act or under the Integrated Goods and Services Tax Act;
(79) “non-taxable territory” means the territory which is outside the taxable territory;
(80) “notification” means a notification published in the Official Gazette and the expressions
‘notify’ and ‘notified’ shall be construed accordingly;
1[(80A) “online gaming” means offering of a game on the internet or an electronic network and
includes online money gaming;
(80B) “online money gaming” means online gaming in which players pay or deposit money or
money’s worth, including virtual digital assets, in the expectation of winning money or money’s worth,
including virtual digital assets, in any event including game, scheme, competition or any other activity
or process, whether or not its outcome or performance is based on skill, chance or both and whether the
same is permissible or otherwise under any other law for the time being in force;]
(81) “other territory” includes territories other than those comprising in a State and those referred
to in sub-clauses (a) to (e) of clause (114);
(82) “output tax” in relation to a taxable person, means the tax chargeable under this Act on taxable
supply of goods or services or both made by him or by his agent but excludes tax payable by him on
reverse charge basis;
1 These clauses were inserted by Mah. 1 of 2024, s. 2(a), w.e.f. 1st October 2023.
18 The Maharashtra Goods and Services Tax Act, 2017 [2017 : Mah. XLIII
(83) “outward supply” in relation to a taxable pe rson, means supply of goods or services or both,
whether by sale, transfer, barter, exchange, licence, rental, lease or disposal or any other mode, made or
agreed to be made by such person in the course or furtherance of business;
(84) “person” includes—
(a) an individual;
(b) a Hindu Undivided Family;
(c) a company;
(d) a firm;
(e) a Limited Liability Partnership;
(f) an association of persons or a body of individuals, whether incorporated or not, in India or
outside India;
(g) any corporation established by or under any Central Act, State Act or Provincial Act or a
Government company as defined in clause ( 45) of section 2 of the Co mpanies Act, 2013
(18 of 2013);
(h) any body corporate incorporated by or under the laws of a country outside India;
(i) a co-operative society registered under any law relating to co-operative societies;
(j) a local authority;
(k) Central Government or a State Government;
(l) society as defined under the Societies Registration Act, 1860 (21 of 1860);
(m) trust; and
(n) every artificial juridical person, not falling within any of the above;
(85) “place of business” includes––
(a) a place from where the business is ordinarily carried on, and includes a warehouse, a
godown or any other place where a taxable per son stores his goods, supplies or receives goods or
services or both; or
(b) a place where a taxable person maintains his books of account; or
(c) a place where a taxable person is engaged in business through an agent, by whatever name
called;
(86) “place of supply” means the place of supply as referred to in Chapter V of the Integrated Goods
and Services Tax Act;
(87) “prescribed’’ means prescribed by rules made under this Act on the recommendations of the
Council;
(88) “principal” means a person on w hose behalf an agent carries on the business of supply or
receipt of goods or services or both;
(89) “principal place of business” means the place of business specified as the principal place of
business in the certificate of registration;
(90) “principal supply” means the supply of goods or services which constitutes the predominant
element of a composite supply and to which any other supply forming part of tha t composite supply is
ancillary;
(91) “proper officer” in relation to any function to be performed uExcerpt shown. Open the full act in Lexace.