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(1) (2) (3) (4) (5) "27 ? (i) ,flJ.tlilF( 'Cf:f, ? (? ? ? 3fr .:> .:, 9989 ???)??????? .:> ? ? a)" ? cm;ft"lTcrr,? ?- W:mlcf; 6 - ? ? fatij?qfc:!? ? ? ? 3fi{ ? ? ? ffflv1' ? fl;rv ? AA qta?? Rf& ?m-a! I
(ii) 3q?cfi1 (i) ?? ? ?PtJ.ifOlcf>l.ft .:, . ?; ?cf>IS{H, ? ? ?: '3clll<M ?; 9· "· - I w:rnt??I viii) ? ?- 34 ? ? m;:r (3) ?. 1l'a- (i) ? ?TiG ? !" ct; ?mo ? c?cA?R4J.t" TiGlq;)- 3ffi:t=tllf'tlct? ?, l=J? ? {l"ll41<1 ? ? ? cf2ff ?l??lljBR, m q<im:, aqflfT-lct. sf>"licf>? ? 3-32/2017 /1 /1:ffT.f ?. ?.-fief>22/08/2017 l=J? ? {l\l"ll4R1 ? ? ? cf2ff ?l??lljBR, m 4-l'IH, aqf!f=qc1. ? ? ? ? 3lj'r:,\J&348· ? ? (3) ? ?Wj,flxOI-ij. ? ? ? w"licf> ? ? 3-32/2011 / 1 /1:ffT.f(9o), ?-1icf> 22 3Pfffl, 2011 q)T ?-""'" ? xlGll q 1c1 cB"? xl ?a qs 1x1 Q t11 Ra fcl>m"GTicITt 1=1?· ?' ? 22 3f%f 2017 916 (7) Bhopal, dated 22th August. 2017 In exercise of the power conferred by sub-section (1) of section 9,,sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Madhya Pradesl Goods and Services Tax Act. 2017 (No. 19 of 2017), the State Government, on the recomr ?endations of the Council, and on being satisfied that it is necessary in the public interest so to d p, hereby makes the following amendments in the· notification issued by this department No. F.A 3-32-2017/1N(41) dated the 29thJune, 2017, published in the Madhya Pradesh Rajpatra (Extrao dinary) No. 292 dated 29th June 2017, namely:- AMENDMENTS In the said notification, in the Table,-
(i) i gainst serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the followingshall be substituted, namely:-
(3) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way . of construction, erection, commissioning, installation, completion, 'fitting out, repair, maintenance, renovation, or alteration of, -
(a) a historical monument, archaeological site or. remains of national importance, archaeological excavation, or antiquity specified . under the Ancient Monuments and Archaeological Sites and Remains Act. 1958 (24 of 1958);
(b) canal, dani or other irrigation works;
(c) pipeline, conduit or plant for (i) water supply
(ii) water treatment, or (iii) sewerage treatment at disposal.
(iv) Composite supply of works contract as definedin clause (119) of section 2 of the Madhya Pradesh Goods. and Services Tax Act, 2017, supplied by way
(4) 6 6
(5) 916 (8) lf? ?. ? 22 ? 2017 of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a. road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a civil structure or any other original works pertaining to the "In-situ rehabilitation of existing slum dwellers using land as a resource through private participation" under the Housing for All (Urban) Mission/Pradhan Mantri A was Y ojana, only for existing slum dwellers;
(d) a civil structure or any other original works pertaining to the "Beneficiary led individual house construction I enhancement" under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana;
(e) a pollution control or effluent treatment plant, except located as a part of a factory; or
(f) a structure meant for funeral, burial or cremation of deceased.
(v) Composite supply of works contract as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,«
(a) railways, excluding monorail and metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) low cost houses up to a carpet area of 60 square metres per house in a housing project approved by the competent authority under- 6 1:f? ?. ? 22 ? 2017
(1) the "Affordable Housing in Partnership" component of the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; .
(2) any housing scheme of a State Goverrunent;
(e) post-harvest storage infrastructure for . agricultural produce including a cold storage for such purposes; or
(t) mechanised food grain handling system, machinery or equipment for units. processing agricultural produce as food stuff excluding alcoholic beverages. {vi) Construction services other than (i), (ii), (iii), (iv) and (v) above. 9 "· - ' 916 (9)
(ii) a gainst serial number 8, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(iii) t gainst serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) "(vi) Transport of passengers by motorcab where the cost of fuel is included in the consideration charged from the service recipient.
(4)
2.5 6
(5)
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to
Explanation no ..
(iv)] or "· - '
(3) (4) "(iii) Services of goods transport agency (GTA) in 2.5
(5)
Provided that credit 916 (10) '1? ?. ? 22 ? 2017 relation to transportation of goods (including used household goods for personal use).
Explanation» "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. 6 of input tax charged on goods and services used in supplying the service has not been taken [Please refer to . Explanation no . .
(iv)] or
Provided that the goo? transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services 'of OTA supplied by it.";
(iv) f gainst serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(v) against serial number 11, for item (i) in column (3) and the entries relating thereto in· columns (3), (4) and (5), the following shall be substituted, namely:-
(4) (5)
Provided that credit of input tax charged · on goods and services used in
2.5 supplying the service has not been taken [Please refer to
Explanation no.
(iv)]
(3) "(i) Renting of motorcab where the cost· of fuel is included in the consideration charged from the service recipient.
(3) 6
(4) or "· - '
(5) "(i) Services of goods transport agency (OTA) in 2.5 Provided that credit ll? ?. ? 22 ? 2017 relation to transportation of goods (including used household goods for personaluse).
Explanation.- "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. 916 (11) of input tax charged on goods and services used in supplying the service has not been taken [Please refer to
Explanation no.
(iv)] or
Provided that the goods transport. agency opting to pay State tax @ 6% under this entry 6 shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by . it.";
(vi) : gainst serial number 26,-
(a) in column (3), in item (i),- (A) for sub-item (b), the following sub-item shall be substituted, namely:- "(b) Textiles and ·textile products falling under Chapter 50 to. 63 in the First Schedule to the Customs Tariff Act, 1975 (5lof 1975);"; (B) the Explanation shall be omitted;
(b) for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3) . "(ii) Services by way of any. treatment or process on goods belonging to another person, in relation to-
(a) printing of newspapers;
(b) printing of books (including Braille books), journals and periodicals. (iiijManufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above.
(4)
2.5 9
(5) "· - '
(vii) for serial number 27 and the entries relating thereto, the following shall be substituted, namely» 916 (12) l=f? ?. ? 22 3lTffif 2017 (vii "or (I) (2) (3) (4) (5) "27 Heading (i) Services by way of printing of 9989 newspapers, books (including Braille books), journals and periodicals, where only content 6 is supplied by the publisher and the physical - inputs including paper · used for printing belong to the printer. (ii} Other manufacturing services; publishing, printing and reproduction services; materials 9 - "· ,. recovery services, other than (i) above. i1 against serial number 34, in column (3), in item (i), after the word "drama", the words planetarium" shall be inserted. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.