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AH 561 ] Wa, Bar, feats 13 saat 2017—aaA 21, WH 1939 atutsa at faa Treas, Fea Aa, MATT Bhopal, the 13th October 2017 No. F A 3-42-2017-1-V(134).— Pradesh Gazette (Extraordinary) No. 306 dated the 30th June, 2017, namely:-
(i) in the Table, In exercise of the powers conferred by sub-section (1) of section 11 of the ‘ Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations ‘of the Council, hereby makes the following further amendment in this department's notification No. F-A-3-42/2017/1/V(53), dated the 30th June, 2017, published in the Madhya
(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government,. State Government, Governmental Authority” shall be substituted;
Union territory, local authority or
(b). after serial number 9A and the entries relating thereto, the following serial number and entries shall be inserted namely: - @) ‘| 99 authority or any person specified by Central Government, State Government, Union territory or local authority. against consideration received from Central Government, State Government, Union | ' territory or local authority, in the form of grants.
(2) ; _G) 4M | © “9B | Chapter | Supply of service by a Government Entity to Central | Nil. Nil”;
Government, State Government, Union territory, local | 4121 1122 Heame Usa, feats 13 AaZaT 2017
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: -, {| @). (2) 3). (4) | ©) “21A | Heading Services provided by a goods transport agencyto an | Nil Nil”;
9965 unregistered person, including an unregistered casual or taxable person, other than the following recipients, ° Heading | namely: - 9967 (a) any factory registered under or governed by the
(b)
(c)
(d)
(e).
(f) Factories Act, 1948(63 of 1948); or any Society registered under the Societies | Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or any Co-operative Society established.by or under any law for the time being in force;. or _any body corporate established, by or under any law for the time being in force; or any partnership firm whether registered or not under any law including association of persons;
any casual taxable person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services: Tax Act or the ‘State Goods and Services Tax Act or the Union T erritory Goods and Services Tax Act. -
(d) after serial number 23 and the entries relating thereto, the following serial number. and entriesshall be inserted namely: -
(1) (2) (3) . (4) | ©) “23A | Heading | Service by way of access to a road or a bridge on | Nil Nil”;
9954 payment of annuity.
(i in serial number 41, for the entry in column (3), the following entry shall be substitutednamely: - “Upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty "years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50 per cent. or more ownership of Central Government, State Government, Union territory to theindustrial units or the developers in any industrial or financial business area.”;
Fee Usa, fetis 13 SAA 2017 1122 (1)
(ii) in paragraph 2, for clause (zf),the following shall be substituted, namely: - “(zf) “Governmental Authority” means an authority or a board or any other body, -
(i) set up by an Act of Parliament or a State Legislature; or —
(ii) established by any Government, with 90per cent. or more participation by way of equity or control,to carry out any function entrusted to a Municipality under article 243 W of the Constitution or to a Panchayat under article 243 G of the Constitution.
(zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation,
(i) set up by an Act of Parliament or State Legislature; or
(ii) established by any Government, with 90per cent. or more participation by way of equity or control, to carry out a function ‘entrusted by the Central Government, State Government, Union Territory or a local authority.”.
By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.
Free, waa AT ae Sar AHH, HeawWeN ERI MHA Sala Axons, Wa A Alka sen Weifsa—2017.