{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A1026K","written":"A10-26K","title":"Maharashtra Goods and Services Tax Act, 2017","status":"As at 9 September 2026. In force from 1 July 2017.","path":"/A10-26K","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Maharashtra Goods and Services Tax Act, 2017 [A10-26K]"]},{"kind":"status","segs":["As at 9 September 2026. ","In force from 1 July 2017."]},{"kind":"line","segs":["Dates: made 15 June 2017; in force 1 July 2017; ceased none recorded. Gazette: Maharashtra Government Gazette, Extraordinary, Part IV, No. 94, 15 June 2017. Band A."]},{"kind":"line","segs":["Jurisdiction: Maharashtra [IN-MH]. Made by the Maharashtra Legislature."]},{"kind":"line","segs":["Cite: Maharashtra Goods and Services Tax Act, 2017 [A10-26K]. Machine: A10-26K."]},{"kind":"heading","segs":["Sections (1)"]},{"kind":"item","segs":[{"text":"Section 22. Persons liable for registration","href":"/S10-CPY"}," [S10-CPY]"]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["No recital of a power is printed."]},{"kind":"heading","segs":["Acts on (1)"]},{"kind":"item","segs":["Cites ",{"text":"Central Goods and Services Tax Act, 2017","href":"/A10-25N"},", 1 July 2017",".",""]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"Section 22. Persons liable for registration","path":"/S10-CPY","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":null,"effectiveDate":null},{"title":"Central Goods and Services Tax Act, 2017","path":"/A10-25N","relation":"mentions","description":"This document mentions the linked source. A mention does not establish a legal change.","synthetic":false,"effectiveDate":"2017-07-01","recordedEffect":{"type":"references","direction":"outgoing","target":"instrument"}}],"connectionsTruncated":false,"synthetic":false,"source":{"synthetic":false,"textState":"arrangement","version":null,"versions":[]},"particulars":[{"label":"Class","value":"Act of the State Legislature"},{"label":"Citation","value":"Maharashtra Goods and Services Tax Act, 2017"},{"label":"Number","value":"XLIII of 2017"},{"label":"Authority","value":"Maharashtra Legislature"},{"label":"Assent","value":"15 June 2017"},{"label":"Published","value":"15 June 2017"},{"label":"Gazette","value":"Maharashtra Government Gazette, Extraordinary, Part IV, No. 94, 15 June 2017"},{"label":"Jurisdiction","value":"IN-MH"}],"jurisdiction":"IN-MH","dates":{"made":"2017-06-15","inForce":"2017-07-01","ceased":null},"changedBy":[],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A10-26K","text":"Maharashtra Goods and Services Tax Act, 2017 [A10-26K]\nAs at 9 September 2026. In force from 1 July 2017.\nDates: made 15 June 2017; in force 1 July 2017; ceased none recorded. Gazette: Maharashtra Government Gazette, Extraordinary, Part IV, No. 94, 15 June 2017. Band A.\nJurisdiction: Maharashtra [IN-MH]. Made by the Maharashtra Legislature.\nCite: Maharashtra Goods and Services Tax Act, 2017 [A10-26K]. Machine: A10-26K.\nSections (1)\nSection 22. Persons liable for registration [S10-CPY]\nMade under\nNo recital of a power is printed.\nActs on (1)\nCites Central Goods and Services Tax Act, 2017, 1 July 2017.\nActed on by (0)\nnone\nNot held (0)\nnone"}