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= ae 400] ae, Aa, feat 26 Wes 2022-811 4, BH 1944 afitan we fart aire, feria 26 Geng 2022 PAH WH w 3-32/72017/1/0TH (45) : Arana Ala Va Aarpr HWA, 2017 (2017 @r 19) & ate FT sa GAT (1), ST GRT (3) SIR 3G GAT (4), MAT 11 HY 3g eR (1), GT 15 hr So Gre (5), MRT ie Ar Sa ART (1) HR UNI 148 H aed var areal aT WaT wt EU, UsT AHR, SH wet A Age ed gu Hr Car Heat aeaiea st araemen & 3ik siwadr uRve br Rail & sae oy, vaceEnr, sa fast Pr sree wae WH V-3-32/2017/1/0ra(72) Hore feat 21 Aes 2017 & 3k amet of fAeatiehaa aera wel , wea:- Sed sitar #,- wr. eR a,- () wa Wea 3 & aa, ater (3) F,- () Ae (iii), (iv), (v), (va), (vi) HR Gx) HK Baa (4) BIR (5) A sae Wala ufafeat ar faxrea Tera sre;
(@) Ae (wii) SR (x) & Waa, Han (4) H uae aw ena ax, fare “6” al ufaeantta fear sirear|
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(dD wa Wem 7 & Waet, Ae G) A, “WH Fore aT GS Hi Ata” aeel wr faxtea fear sian; :
799 Hea wera, featH 26 wers 2022
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aera fer Ot Bar Hr arqia a won deqst uz siita sage tera ft Hse a of as er (pom ae: Tosco Wear Civ] ca) sfrémr ara art srgfa fr sme ateft Barsit at Street Br eae aeretet Hxet HT Taped wl wat wmtar a |
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2. ferry factrer asl & dhe aca ert 3ngfa &r as Aart ox sfmecdr wm cael setae art wm sirére & ent fer Feuer wares, feat 26 Gere 2022 800 (1) Beal are faeeag wl Wa, sa fara avy a dere veel 15 ard oes aeaer quae v A gyor wre par area :
aed fer fadra af 2022-2023 a few sa famed a wit 16 Blea, 2022 Hl UW Saw Ugel Ga Bre | ad 3k Hl fee scarera (mw) Ut al at Wt Uses We aleil Bar fr agit & fer seater al fadrr dv, 2022-2023 & ferry famed eat & ueel-Uset 18 sfems, 2022 @ 16 Beka, 2022 fr arava & aki aR frat ot Herat & Afra va wat FH Haat Heit argfet ox Sirearér & ayoraet ao famed wr WeateT 16 31rd, 2022 HI UT saa Use B HUT 1”;
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(3) (4) (5) "(via) Wad ART AT AT URaeeT |
2.5 ad fe mi ta cr amyfa a wap seq a aRa sage tra ay wise a oft és atl [post a: Fos Bear (ivy);
(7) we (vil) IR aiaH (4) HR (5) A see Bsa vaeat H vena or faratataa ar ufereate fear ares, wer :- 800 (2) aeaues weirs, featH 26 Wes 2022 (G3) (4) (5) “(vii) SURRP (i), Gi), (iii),
(iv), (v), (vi) 3TR (via) & Seat ara =U iXaeet Sart | (V) at WE 10 & Waray, Haas (3) F,- (®) aq (i) HR ales (4) HR (5) A see Salta ula & wa0a, farafatad wt Heaeaita rar ATs, we: -
(3) (4) (5) "Ga) ATA GRaeat ar fewer uz 6 aM, aa hr Sae wel Aa Wawa F fay ae uianar A gua ar apTa oaiferer FI
(3) Ae Gi A, Ree HR HHP "(OY ® GMa, HEH 3 HH “ial” wT Uiaeanta erat sean;
(vi) aT Wea 11 & Baas, wreaay (3) A, He (i) SK ii) & few Bik wiles (4) 3R (5) A see aaa ufaieat & cara oy faAsaiafea a ufaecata fea SVS, WMT: -
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(@) Ae (vil) A, HH HK ues "GD," HY TaRaa rar sires;
(VII) wa Wear 26 & BAS, Hla (3) A,- Ae (i) A, 50 He (S.), SH) aR
(a) a faRtea fear aren;
(IX) wa Ue 31 3k sae aatta ufaal & waa faea fafea wa Fear HR ufaeay at ata: eanfat Fert sires, ew: - Heeger! wera, fete 26 wong 2022 800 (3) Q) (2) (3) (4) | (5) "SIA | eit | fed aafeter rere ant war, 25 «|e fa ft 9993 | [séftra at yfae angie a weer (rédry)/ Refera war yee arg 3ik Girizep, séferar mlfsaen Barat uw aka wee. -yfae (anger) sarge tra at /emaca sefaar war yfac whee a ot as (Wasser A Fea] & wa F al wart oY set oareft «Sarg, | [pur ad:
fant Yew &. 5000/- uf | EUS TAT feaa & aif ey, 0S cater wr wea Civ)”:
fort vareea aw wa dam at aT Ter ST | (X) Wa Wea 32 H WA, Hora (3) F,- (@) He (i) 3iR alors (4) HH (5) A sae aala viawal & want faraterhaad Bl Hea:eartte frat Aes, Be: - [ (3) (4) (5) “Ga) fret Aarts Serge HY rates sta- 6 fafce sare soa wala & watceny aR, sta-Fotaieqa aoe aw sade ar waa wm Aa A mW see ) aie Uferari & ara a sudeu ww mil Barer (@) Fe GD) FA, wee HR ae ‘ae wa, wea AR ae C3 Cia)" wT Reaeata fear ses | @. Tosco a cata thera 4 A, soars (xxxvi) & waa, farafeatea suarerat ar sta: center rar ares, Ta: - " (xxxvii) fe Alfsar A 3riFrarer F, -
(i) We FR Geae cferedrpror afore, 1867 (1867 aT 25) Hr aT ar Su-URT (1) H oferta Year, freq sas Hash ora fade, tra SE Saray Spee, GY Bear: aisan watt & fort arefad %, nia ael 8;
(ii) Wa SR Gere Uioredragor Heer, 1867 (1867 wT 25) Hr eT 1 ar sa-URT (11) A awk WATa ua;
/ 800 (4) Fae WMTW, Faas 26 Vets 2022 (xxxviii) ' aaa Ufa ' a ws aecara, asa ea, rofer, Sacks am ams Hea Teen, ae Reet of are A wa a, ata * St Aaa ot SUM OW Soe, de , fasaor, 3syeAeaaT A THe & fee HAA Past ar gfaensit ar aa a aera wa fafrem wate a wears axa & a cada fan & wo a eave fed Fara ae a drankal & tera ar aia & fag dar vera awl ae fers Force & ua HT mw ea A Aart Walel Har &;”;
(xxxix) “Tae2za fara Aare’ H fatal GB scay a veo HT aura, alc, faecal, AWaAesal a owmstaean & faq a sou & fev ama a aesanre fafca cefa afta & sik sae sacle feet Aare Fence ar zit sua Otet & oRaga & artaa a Aare uffaie & freq saa sage he gear a acter a catten eweafear faa ag aa sear Aieal, rarest SAMA, dle at Wad & HRT waiad aM & st a ake & Heal at sera ara ar yaar & fae Ar art &, Giedtera ater F;
(xxxx)‘ ae URaeeat afstepror’ B ws cates adda * a wen eet Aa ukaea & sae a Bar vela atar & aM UNG ale at gral % ae ae fray st arat A ara et;
T. HPT IV & Wate, frahiBa Haga al aeaeente feat Awan, aA srqaier V Peat Patra af & one Pa S cea saa are suet aus aS Bart ox siradt ar apratat axa & fore feet are ufager wait & Ent faeu ar war axa Se Hrs, Tera arftheere ata are sftradr ofteent & Taal Wedd Pera stat eer | ‘ogae V Tat fed farra ay a us ee a ved 30a ent suse as as Bart uz seer eT spares atest & few fed ara oases wek (siére) & Ent farco ar wart art tq wa, fre Her as ae sieadr often + Waa Wedd feat stat & | Tear: -
1. aa/eaet (care aT ata), PMT oo. eRT afiea uate, simcagdér cofterxor aar ferar S/dalterzer fore Hida wt FATA WTS, Fears 26 Was 2022 800 (5) faa & atk yea, vacant, atau swede aiftifetaa, 2017 Hr amr 9 (1) & WAR WRAS Wot & seeta MT IW oe a ah Hoe ERT sige few ae area & uRaeat & Hae A sheer Sar ay shiwadl & aaa ate cr 3 Ate Sra Hea, 2017 & BHT Graal ar, shar fe a feet snot or dar ar aeat cr agit S aaa wh apart & few aft fereht cakes ut amy etd a, a qa HA HI aaa Aart Fact Fea &;
2. # sa Ta wt wag & ve aR se famed a yar ar fag aa wt sa famed & wart ft anra A up ae Ff aafT & sfaxy suar Tec Hr sepa sel eit aie we fore fata ad & few valor far are Su Ha ae Ay Tea | fate art: - sireererastat: - tet a.
Uiftepa wich ar Stara:
wipe Searant ar aa:
siete ar WRT at:
(after ata are sirére wnftrenrey at feat afta vdtefa oa ) ale: fered ofr Tacira gele& fee sorter feed ar wan awa di afaa ap ydaet facia ad fr is ard & | fader ad 2022-2023 & feu at vant 15 30atd, 2022 ae fea AT Ge BI".
2. ae Haat 18 Bats, 2022 A Vga Ale AVA FAVE H WMTIUTT H ATH S TA STSRPTAR, am. wi. afrareda, scafera.
Are, fete 26 Gers 2022 wb. UH—U—3-32-2017-1 Hid — FR @ Ufa H arqads 348 GH Wes (3) H APT F, FT AWA Hl aT WH, UP-V-3-32-2017—-1 Ua (45), fei 26 Weis 2022 or shioht arqare eager G wher S wagers wert fara aire @.
FAVE ch WoT H AM S Ta Bea, am. dL sfrarea, soafac.
800 (6) FRDUCET Waa, fee 26 Wors 2022 Bhopal, the 26th July 2022 No. F A 3-32/2017/1/V(45) : In exercise of the powers conferred by sub-section (1), sub-section
(3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (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 amendments in this department’s Notification No. FA3-32-2017-1-V(41) dated the 29th June, 2017, namely:- In the said notification, - (A) inthe Table, - (I) against serial number 3, in column (3), -
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) against items (vii) and (x), for the entry in column (4), the entry “6” shall be substituted;
(c) in item (xii), for the brackets and figures. “(iii), (iv), (v), (va), (vi), (vii), (vill),
(ix)”, the brackets and figures ‘“(vii), (viii),” shall be substituted;
(II) against serial number 7, in column (3), in item (i), the words “above one thousand rupees but” shall be omitted;
(IID) against serial number 8, in column (3), -
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: - 6) 1 The credit of input tax |
(3) (4) “(via)} Transport of 2.5 passengers, with or without accompanied belongings, by ropeways.
charged on goods used in supplying the service has | not been taken. | [Please refer to Explanation | no. (iv)]”; | | UTE WATS, featH 26 Wale 2022 800 (7)
(b) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
(3) (4) (5) “(vil) Passenger transport services other than (1), (ii),
(iii), (iv), (iva), (v), (vi) and
(via) above.
9 (IV) against serial number 9, in column (3), -
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
(3) (4) (5) | “(ii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
(a) GTA does not exercise the option to itself pay GST on the © services supplied by it;
2.5 The credit of input tax charged on goods and services used in supplying the service has not been taken.
[Please refer to Explanation no.
(iv)
(b) GTA exercises the option to itself pay GST on services supplied by it.
2.5 Or
(1) In respect of supplies on which GTA pays tax at the rate of
2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service. [Please refer to
Explanation no. (iv)] 800 (8) Fee wos, fetes 26 Were 2022
(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15" March of the preceding Financial Year:
Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16" August, 2022:
Provided further that invoice for supply of the service charging State tax at the rates as applicable to clause (b) may be issued during the period from the 18” July,2022 to 16" August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16™ August,2022.”;
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and
(5), the following shall be inserted, namely: -
(3) (4) (5) | i ropeways.
“(via) Transport of goods by 2,5 The credit of input tax charged on goods used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]’;
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: - FEIVAT woras, feAtH 26 Wey 2022 800 (9)
(3) (4) (5) “(vil) Goods transport services other than (i), (a1),
(iii), (iv), (v), (vi) and (via) above.
(V) against serial number 10, in column (3), -
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
(3) (4) (5) “(ia) Renting of goods carriage | where the cost of fuel is included in | the consideration charged from the | service recipient.
6
(b) in item (it1), after the brackets and figure “(i)”, the brackets and figures “, (ia)” shall be inserted;
(VI) against serial number !1, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:-
(3) (4) (5) | “Supporting services in transport.
under Heading 9965.
Explanation: This entry does not include goods transport service | involving Goods Transport Agency (GTA) service, which falls 9 , 3 (VID against serial number 15, in column (3), -
(a)item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) in item (vii), the brackets and figures “(i),” shall be omitted;
800 (10) AVA wars, fei 26 Weng 2022 (VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
(IX) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - Unit (ICU)/Critical Care Unit (CCUY Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.
(1) (2) | (3) (4) (5) “31A | Heading | Services provided by a clinical 2.5 The credit of 9993 establishment by way of providing input room [other than Intensive Care tax charged on goods and services used in supplying the service has not been taken [Please refer to
Explanation no. (iv)]”;
(X) against serial number 32, in column (3), -
(a) after item (4) and the corresponding entries relating thereto in columns (4) and
(5), the following shail be inserted, namely: -
(3) (4) “(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment.
6
(b) in item (ii), after the brackets and figures “(i)”, the word, brackets and figure “and (iay’ shall be inserted;
(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: - “(XxxXvii) ‘print media’ means, — 3 FeumeT wars, feats 26 Yas 2022 800 (11)
(i) ‘book’ as defined in sub-section (1) of section | of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes,
(ii) ‘newspaper’ as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(xxxviii) ‘clinica! establishment’ means, - a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
(xxxix) ‘health care services’ means, - any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(xxxx) ‘goods transport agency” means, - any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.”;
(C) After Annexure IV, following annexure shall be inserted, namely: - “Annexure V FORM Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.- Date: - 1, I/We (name of Person), authorised representative of MIS... .c.ceceeereneec cree ees have taken registration/have applied for registration and do 800 (12) FINE WoTTa, fetes 26 Wels 2022 hereby undertake to pay GST on the GTA services in relation to transportation of goods supplied by us during the financial year............... under forward charge in accordance with section 9(1) of the MPGST Act, 2017 and to comply with all the provisions of the MPGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply of any goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the financial year for which it is exercised.
Legal Name: - GSTIN: - PAN No.
Signature of Authorised representative:
Name of Authorised Signatory:
Full Address of GTA:
(Dated acknowledgment of jurisdictional GST Authority) Note: The last date for exercising the above option for any financial year is the 15" March of the preceding financial year. The option for the financial year 2022-2023 can be exercised by 16" August, 2022.”,
2. This notification shall be deemed to have come into force with effect from 18" day of July,
2022.
By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. Secy.
Preae, Ua Fa Te Sa UT, WAT SRT UNTHS Hae Aeeregg, Horst GI Alea Te wesrst-2022.