The Government of Maharashtra on January 20, 2025, issued clarification regarding the scope of "as is / as is, where is basis" mentioned in the GST circulars issued based on the recommendation of the GST Council in its meetings.
The following has been stated: -
•For uniformity, it has been decided that the circular issued by the CBIC is being made applicable, mutatis mutandis, in the implementation of the MGST Act, 2017. A copy of the referred CBIC circular is attached.
•This Trade Circular is clarificatory. Difficulty if any, in the implementation of this Circular, may be brought to the notice of the office of the Commissioner of State Tax, Maharashtra.
The detailed notification is given in the document below.
[Notification No. DC-1(A& R)/GST/MISC/2024/43]
