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SLOZmamasaw‘lshlallmama(9)90L harm W, EH1? 25 waft 2018 No. F-A-3-32—2017-1-V (10) Bhopal, the 25th January 2018 In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section “sub-section (5) of section 15 and sub-section (1) of section 16 of the Madhya Pradesh Goods and Services Tax Act, 201-7 (19 of 2017), the State Government, on the recommendations of the Corincil, and on being satisfied that it is necessary in the public interest so to do hereby makes the following further amendments in this department's notification No. FA-3-32/2017/l/V(41) dated 29mJune, 2017, namely: - - In the said notification,
(i) in the Table, -
(a) against serial number 3, in column (3), - (A)in item (iv),-
(1) (II).
for sub-item (c), the following sub-item shall be substituted, namely: - KC) 21‘ civil structure or any other original works pertaining to the “ln-situ redevelopment of existing slums using land as a resource, under the Housing for All (Urban) Mission/ Pradhan Mantri Awas Yojana (Urban);’;
after sub-item (d), the following sub-items shall be inserted, namely: - ‘(da) a civil structure or any other original works pertaining to the “Economically Weaker Section (EWS) houses” constructed under the ' Affordable Housing in partnership by State or Union territory or local authority or urban development authority under the Housing for All (Urban) Mission] Pradhan Mantri Awas Yojana (Urban);
(db) a civil structure or any other original works pertaining to the “houses constructed or acquired under the Credit Linked Subsidy Scheme for Economically Weaker Section (EWS)/ Lower Income Group (L1G)/ Middle 106 (7) 106 (8) amen W, W25 was) 2018 Income Group—1 (MlG—l)/ Middle Income Group-2 (MIG-2)“ under the Housing for All (Urban) Mission/ Pradhan Mantri Awas_Yojana (Urban);’;
(111) after sub-item (f), the foll'oWing sub—items shall be inserted, namely: - “(g) a building owned by an entity registered under section 12AA 0f the Income Tax Act, 1961 (43 of 1961), which is used for carrying out the . activities of providing, centralised cooking or distribution, for mid-day meals under the mid-day meal scheme sponsored by the Central Government, State Government. Union territory or local authorities”;
(B) in item (v), (I) in sub-item (a), for the word “excluding”. the word “including” shall be substituted;
(II) . after sub-item (d), the folloWing sub-item shall be inserted, namely: - “(da) low-cost houses up to a carpet area of 60 Square metres per house in an affordable housing project which has been given infrastructure status vide notification of Government of India, in Ministry of Finance, Department of ‘ Economic Affairs vide F. No. l3/6/2009-INF, dated the 30th March,2017;”;
(C) for item (ix) and the entries relating thereto1n columns (3), (4) and (5), the following shall be substimted, namely: -
(3) (4) (5) “(ix) Composite supply of works contract as defined in clause (119) of section 2 :of the Madhya Pradesh Goods and Services Tax Act, 2017 provided by a sub-contractor to the
Provided that where the services are supplied to a Government Entity.
they should have been procured by the said entity in relation to a work section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017 main contractor rovidin services 6 .
. . p..., g. . entrusted to it by the Central specrfied in item (111) or item (v1) Government. State Government, above to the Central Government, . . .
. , Umon territory or 'local authority, as State Government, Umon territory, a th b. e e se .
local authority, a Governmental a may e Authority or a Government Entity.
(x) Composite supply of works Provided that where the services are contract as defined in clause (119) of 2 5 supplied to a Government Entity, they should have been procured by the said entity in relation to a work
(b) (C) warm Tram, W’ 25 513873 2018 provided by a sub-contractor to the main contractor providing services specified in item (vii) above to the Central Government, I State Government, Union territory. a local authority, a Governmental Authority or a Government Entity.
entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be.
(xi) Services by way of housekeeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under subsectiOn (1) of section 22 of the Madhya Pradesh Goods and Services Tax Act. 2017.
2.5 -
Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no.
(iv)].
(xii) Construction services other than
(i). (ii), (iii), (M. (V), (Vi); (vii),
(viii),(ix), (x)a’nd (xi) abo've.
against serial number 9, in the entry in column (3), in item_(.v), for the words “natural gas”, the words and brackets “natural gas, petroleum crude, motor spirit (commonly a known as petrol), high speed diesel or aviation turbine fuel” shall be substituted;
against serial number 10, for item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(3) (4) I
(5) “(ii) Time charter of vessels for transport of goods.
Provided. that credit of input tax charged on goods (other than on other than (i) and (ii) above.
ships, vessels including bulk
2.5 carriers and tankers) has not been taken [Please refer to Explanation no.
(iV)J-
(iii) Rental services of transport vehicles with or without operators, 9 ”;
106 (9) 106 (10) H's-mam W, W25 max) 2018
(d) for serial number 16 and the entries relating thereto, the following shall be substituted, namely
(1) (2) (3) (4) (5) “16 Heading 9972
(i) Services by the Central Government, State Government, Union territory or local authority to governmental authority or government entity, :by way of lease of land.
Nil —
(ii) Supply Of land or undivided share of land by way of lease or sub lease where such supply is a part of composite supply of construction of flats, etc.
specified in the entry in column (3), against serial number 3, at item (i); sub-item (b), sub-item (c), s'ubitem (d), sub-item (da) and sub-item (db) of item (iv);
sub-item (b), sub-item (c), sub-item (d) and sub-item
(da) of item (v): and sub-item (c) of item (vi).
Provided that nothing contained in this entry shall apply to an amount charged for-such lease and sub-lease in excess of one third of the total amount charged for. the said composite supply. Total amount shall have the same meaning for the purpose of this proviso as given in paragraph 2 of this notification.
Nil —
(iii) Real estate services other than (i) and (ii) above. 9 _1I;
(e) against serial number 17, for item (vii) in Column (3), and the entries relating thereto in columns (3), (4) and (5), the follOwing shall be substituted, namely: -
(3) (4) (5) “(vii) Time charter of vessels for transport of goods.
than on ships, no. (iv)].
Provided that credit of input tax charged on g00ds (other vessels
2.5 including bulk carriers and tankers) has not been taken [Please refer to Explanation
(viii) Leasing or rental services, Same rate of with or without operator, other state tax as than (i), (ii), (iii), (iv), (v). (vi) and applicable on
(vii) above. supply of like ~;
goods involving transfer of title in goods.