Maharashtra Goods and Services Tax (Amendment) Act, 2023

Act No: XXXII

Act Year: 2023

Act Description: An Act further to amend the Maharashtra Goods and Services Tax Act, 2017.

Sections

1. Section 1: Short title and commencement

   This Act may be called the Maharashtra Goods and Services Tax (Amendment) Act, 2023.

2. Section 2: Amendment of section 10 of Mah. XLIII of 2017

   In section 10 of the Maharashtra Goods and Services Tax Act, 2017, in sub-section (2), in clause (d), the words “goods or” shall be deleted; in sub-section (2A), i

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