The Government of Maharashtra on January 21, 2025, issued a clarification on the availability of input tax credits in respect of goods that have been delivered by the supplier at his place of business under an Ex-Works Contract.
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 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. JC (HO)-5/HQR-13/GST/2025/B- 11]
