? ? www.govtpressmp.nic.in ? tjt ? ?mi? WITTlT %. ?556] IIM•r "1?rt1r1r ( 3-l?ISll?OI ) ?? Qcfi1ft>1a ?' ?' ? 13 ? 2017-? 21, ? 1939 ell foIf'*'I cfi ? fq'q!Tf 4,m:1<1,? 'q(:Ff, ? ?,?13?2017 sfi. "Q;li iJ: 3-32-2017-1-? ( 129).- ? ,8,(cf,F{, Jfl-?T ? ? tclf ? ?1 2017 (sfl1liq;19 ? 2017) ? t1m 9 ?· ?-tim (1), trrU 11 ? ?-tim (1),URT 15 ? 3Cr-URT (5) ? trrU 16 ? ?-tim (1) ? t;re;m ?1fctci? q:;r ? ? ?· ? fHchH, ? ? fllq;1??r ti"{ 3tR ? i@' ?.AA? fcfi"w ? '71cr11tc1? 31rcn? ?. Qc1c;_ei?c1m? fcn:rm · ? ? -? vq; l!' -3-321201111/qj:q (72) Rcr1ich21 ?. 2011, ? m ?r ,{foJq,j (.3fWm'OT) sfi.Riq; 367 fa;;:rtcfi' 21 ?. 2017 ? ? ?. ? ? 3'm fflmTai ? . ?J.crtfi>lfila mm ? ?. ?:- 3cfc,??.
(i) c1lffi:lchl?. - {cfi')? ? 3 c\, ?.- (cfi) ?(iii) ?. ? (3) ?. 11,tt,(chl,(,? -? ·,mrcrr -tHchlfl ?· Ui.cJ *° ? "CR4'? ,lHchFC, ? ,lHchFC, ? ? ahf", ? ?. tHchlfl ? 3:rtrcIT ,tt,(chlt'I?4iill" ?? ? fcfil!'? ; (?) ? (vi) ?. ? (3) ?·"? ? ? 3ftfqf ? .fl,{chitl?· Ui.cJ c\; ? "CR''? ? ?. ? .fl,{q,ifl ? 3ftm ? .fl,{q,lfl ?q,14" -?? ? fcITT?'?; 1111 (0 ?1"'11------+-------+-------l 111!!! i!l?!I: I I. 11?.1?? i::l!>t. t_ f .. : ? ? . <w . . ? i ? - ? ? m i:;. 4i: d! l ? :e ? · - ? rt 1¥'tc,, • I:! ? Ir ,_ Jin. ? g, m; - 15' · . I . ? ?·t?J:? t:1i1;;;i; ?I ;1•111·1Rt11i?I_: l1 I-ef.tt..,;l?z.?1??·E1,l!.? Ii I - - nil!-? ? fi i I t ; I i t ?? • ? ? : .. - I <Iii ff I 'Ii<, :e:,If . . 1 ? .m el.lit,.·? ? ! ! ? li . =s -: ? ts ? re ,If ,If (") - i 11• I : i i l - ? i i s - ? - N ..... ..... ..... i?ii i ff t ! 1.;! i -1! ? ? -ill ?, ? ?i?? ?j 'I. . ? i: ?.· 1fie, li ? ! i ,i "? ?.,;? ?i·??ii ?,If '1? ?' ? 13 ? 2017 1112 (1) ·(3) (4) (5) "(vi) ? qi)- ? ?- ? ? ?Rf ? &Qcit114 (? ? ? ? H B.;,11$o1? 71V ? 3fr ? ,. qi)- ? "1 iri.QI ???qi)-.QI 41 ? ? ? .Ql?4l ifiT ???????3fr.Q"m:IT q?cj?oi ? ? ? ? 114@T?????*H?
2.5 .:, cf,)flctl ?ICclcfia'1? ? arar ? ? ? ? ? ? 3tt-JTql', ? if;'r .:, t1 .mtJfct? ?"l,cfci1ffi'r ? ?* ? ? ?m-???mHtl fcF<IT?qistJct,?01 ?O.(iv) ? m 6 - "· I (tT}sli"cl1? 9 ? ?. ? (3) H 'iR4 (v) ? ? (3), (4) ? (5) H ? ? ??fic41 ? filM??c1 qi)- 'Akl.ftllfclc1? "11Qilll, ?: - .(3) (4) (5) "(v) ? ?? ?Rf fc\,f!ctI ? .mtJfctH ? ? ·oTtq1?Ni>il$oi 'Alfklcfi? ifiT q?c1e;o1
2.5 ?* ? ?* tR ? iJTQ' ? ? q;r????t fcF<IT.?istJcfi?DI ?.(iv) ? m 6 -
(vi)34.()cfcl(I),(ii), (Ill), (Iv) ? (v) ? 3fc'ITaT ? q?at;o1 9 "· - ' ? CJ) s1i1r ? · 1 o c\;" ?. ? (3) H ? (i) ? ? (3), (4} 3ft'{ (5) H $ttfl.fiiiit@ ??fisc:zii ? fo?IM??a qi)-???' .mm=f.:- . .:, 1112 (2) i:r? ?. ? 13 ? 2017
(3) (4) (5) "(i) ?lfi:141 q;)- ? -? * fi;lv ?ra. fcf;- ? ? ? ? ? fcf;'Q"il1V ?-?tl$cii fcf;'Q" il1V ? 3ft' ;:m;r 3fl,t.flc:113IT'CR" ? il1V ? m- cf;)" ??q;)-?tR"? ?. c?lql,( ? ? W ? ? '.fl'aTc); .) ? ? ? ? ? ? m ? c); 31ffificfrl (?? ',IIec:Iq:;c=fi? fi;lv ? ? 2.5 ? ? ? ?,Rm c:f;)"? .:itlil?I ? ? fchO,(Oj ? ?? ? ?I ? q;)- fctmv 'CR" fzy ? * ? ? ? ? ? ? ? ?) ciiffe? 7l<U ?I ? ?q?cJ;,(O_I?0.(iv) ? m 6 "· - '
(lf) ? ? 15 c); ?. ? (3) ? ? (v) 3.fn"? (3), (4) 3m (5) ? ? ? c;4fclfttc:ll1? ? ffi@H q;)- ? ? .511Qclll,.mm:[:-
(3) (4) (5) ? 2017 ? ? ? ? ? ? (c1$c<'I) c); ?fclicHOI?"(v) 1 - 3m q¢ 'CR" .fzy il1V ? ? ? ? J.li<-14?1? 'CR" ? ? ? qc-;??lfl; ? ? cf;T 65 ? ?lei I crITc:- ? 1,1fcl1Te? ?W3 3ft' 1 ?. 2020 m ? ? ? ciiffe?r
(vi) 3q,()cffl(i), (ii), (iii), (iv),3tt'{
(v)i); Jrc.l1clT ? m ? 9 "· - I ? (tJ) ? ? 17 c); ?. ? (3) ? ? (vi) 3m ? (3), (4) 3m (5) t ? ?-1,1fclfitc:l11 ? ? ffi@c1 q;)- ? fcfim ? • .mm:(: - +{? ?' ? 13 ? 2017 1112 (3)
(3) (4) (5) "(vi) 1 ? 2017 ? ? ? 1ffi'I" ? ?{C.i$c.<'i) $ ?@iff(Ui ? 3tt"{ ? q"{ ? mr ? ? ? ? 1TR'I" ? ? q"{ ? ? qi{ 4¢:?a,.fl; ? ? cf;T 65 ? ?'Rf I - o=hc:- ? c;ifcl? ? ?· ? 3fr 1 .:, ?. 2020 m ? ifm" ? ? WITI
(vii) 34•0cfc1(i),(ii), (iii), (iv), (v) ? ? (C:1$C:<'i)$ ?loiicrcHUI ? 3tt"{ (vi)$ 3-ikl?c:fi-1.3-114?c.,t$ mtr ?????q"{??? "· m???q"{m?? - ' ?. ?qi,("??? (? ? ? 26 $ ?. ? (3) ?. -
(i) ?(i) ?. 3tT-? (if) ?. ?J..crtffiRQH 3tT-? qi)' c;iffiµ:u?H ? ? • .:, .mfrc:(:- "(if) ·? ?? ? ?. 1975 (1975 c;flT 51) ?- ? 3-icrj-tj._-q')? ? 71 $ ? ? c1rn"? 3'fCl're;;";
(ii) ?(i) ?. 3tT-? {U) $ tn'tl'fct, ?J..crtfc;!RQc13tT-Jl4 cffi".fftAifa6c ? JIIQJll: "{'Efcfi).m.cmr 48 m 49 $ ? 3t1* ? ? ,a1J.11crii? otllf, ? q"{ 2.5 ?ram ?F ? c;.(' ? Q.ff.it1Q:t=ttl? ?;";
(iii) ?(i) ?;3tT-1l4 (s.) c); tn?. ?J..crtffiR'.Qc13tT-? cm- :t=t.J.f1fa1.tc.? ?. ?- ;'{'if)? ?? ? ?. 1975 (1975 c;flT 51) ? ? 3-lcrj-tj._-q')? 3fO:ITlr 1 ? 22 $ ? ? c1rn"? ? 3tt"{? ?; ('3) ? ?rc><Fitfttl; ?. 1975 (1975 cf;T 51) ? ? 3-icrj-tj._?1? 3ft.<ll<r 23 $ ? ? ? ?. filcnv 3cfcf 3ft.<ITTJ ? tfttl; ? 23091000 $ ? ? cITT>fr? ? ? Tit ? cfT'<>n'? ? ? . .:, .:, .:, cf;T 3ffiifc;:f$; (?) ? ?? ? ?. 1975 (1975 c.nr 51) ? -? 3-icrj-tj._ii"i? ? ? 69010010 c); ? ? cITT>fr? ? cnT ?...nu1;";
(iv)? (3) ? ? (i)$ tnmc=r 3tt"{ ? (3), (4) 3tt"{ (5) ? ? ? c;ifclf\sc:iil? ?.hi-tffiRQc1 qi)' ,AtAlfcllSCfct:;lrr ?. 'lJ'9TTtr: - .:, Jl?'ll 1112 (4) i:r? ?. ? 13 ? 2017
(3) (4) (5) "(iq;) ? ?Uslc1 t" ? # ? t" q;p:f t" 1"{Jt.? ? ?- (q;")? cliT ?HM; 6 "· - ' (?) 3fOmi 48 m 49 t" ? ? .cf@" mfr roc-r cliT ?. ? .::> ti"{ 6 ?Rf ? ? ? Q??Q,at) ? 6" I
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(vi)? (3) # 114 (ii) t" ?? 3fR ? (3), (4) 3fR (5) # ? .? sifa?4i ? ?J.virn?a cFrr·.aA1f°aisc:? J11Qa11, ?: - · ?tl, '
(3) (4) (5) - "(iiq;") 3fOmi 48 ?· 49 t" ? ? ? .? roc-r q;r ?. ? ti"{ 6 ?Rf ? ? ? Q.(1"1')Q,at)? ?. t" ? # ? ? s.qfcffi ? 6 .... "· ' ? iffa3Tt. Gl ? ? ,Hol.lat(F(? l,IRh.QIt° Alt,.? l)' ?I .::>
(vii)114 (iii) #,c:ti)ti.oc:ti1? 3fR ?? "3fR (ii)" t" ? c:ti)l!.Och,? 3fR ?? ", (iq;), (ii) 3fR (iiq;)" cFrr? ? JtiQJII; ($1")sfiA"? 27 t" ?. ? (3) # 114'(i) 3fR ·? (3), (4) 3fR (5) # ? ? 1,1fclfi'e;4I? ?J.viQf1jc1 cf;)".(1J.tlfcl1Sc? JilQJII, 3"trct: -
(3)
(i)Jit..<mT48 m 49 t" ? ? ? mfr .a1A1iriit" ? t" 1"flt.? ? .::> ? [.(1J.tl-qF{q:1l Fcf;c-lla (? ? ?). qn,q:;13ft(.:it?<41)3fR ' .:, 'Cfflrqir3ft(1:i"lfi,zM?ch<41)?. ? ti"{ 6 ,;mt.?@? 2.5 ?IB m ?? 6 "· ? ? ? Q.(1"1"1Q<t1t1lQf3TciT ?.? ? lTcmfcn ? ,(,flJ.tcd'I? ? ? - I ' " ? ? 3fR ? ? ? ? mr ? ? ? ? fflc.l" ? ??I .:r? ?' ? 13 ? 2017 1112 (5)
(ii) ?,(ldJl4i 2 ?,·? (i) "CR'' ?1'¢ ? ? ?,·? (i) tR", ? (iv)[3tT-? (?), 3tf-? .:> (dJ), 3tf-? ('Ef)], ? (v) [3tT-? (?). 3tf-? (df), 3tf-? (?)], ? (vi) [3tT-?
(df)]''cfi)"?ffiftl1fclc1 Fcl;m m;
(iii) ?,(ldJl4i 4 ?. ? (viii) c\;' ?"tllc1". fo?!Mfcil@ia ? cf;)' ? Fcl;m ?. ?:- "(ix) ".fHcf,lfl ?· t ? ? ? ? <IT iOs[<IT? ? fo?lq;14t ? R!ttChi msa=r,-
(i)? <IT? fmlTif ? * ? ?; <IT
(ii) fcf;,tft-.fl,(cf,I,( ?. fcfi4r m:fT ? ? ?·? 4T fo?lzj,101c\;' ? t 90% <IT? 3ifftq; ? 3-ilJfl<:tlfl ?.? RittChi q1T,R' matrf;;:r c\;' 31cri"t-0>a243 if c\;' ? afJR ? cf;)'<IT matrf;;:r c\;' .:> 31ojT-U.di243 o c\;' ? ? ch:n.t.k1cf;)'? cm!" cfiRif cf;)' fo?l\\q1fac1? ? I
(x) "ti<cfilfl fo?lcti,.Q"t ? fcf;,tft-??<IT iftt m 31r4' ? fo?lcfii4(? '8?.fl1$t'1,?. fotJm 3ft"3Tra ?) t ·? Rittcfil 71'oi,,-
(i)? m ? ? ? * fcf;,tft-?; <IT
(ii) ? .fi,(cfil,( ?. ' 1%m m:rr ? ? ? ttTcAIT m fo:145101c\;' 1:rlt.<f.R' t 90% 4T ? 3ifftq; ? 3l1afla1fl ?.? Rittcfil q1T,R' t"?i .fl,(cfiH, ? .fHcfil,(, ? ? a-nT <IT ftlicr1"14 ? c\;' ? ? cm!" cfiRif cf;)'fo?lsq1fac1? ?I" I ? ? <1'1'lfqiM ? -;,m ? cf2TT 3-11??11:J!!R, 3re,JT ?' -,-3qrrrftrl-'-f-q-r=-ct ?,?13?2017 sfi. ? ? 3-32-2017-1-lIT'q.-cqmJ ? -tjfcr'elR ? ? 348 ? ? (3) ? ? i:f, .? . ? cfil"zj'? ? ? ? 3-32-2017-1--qfq (1?9), ? 13 ? 2017 cfiT ? ? <1®.1q1M ? W'l:fcflR? c«l<t,&RI.Slcfil?lclfcn<:11? i. ll? ? <1""4q1M ? 1lll ? cf?.IT 3-ll??lljf!R, 3re,JT ?, ?3 q?ft.+"-fil?cl. 1112 (6) l=f? ?' ? 13 ? 2017 Bhopal, the 13th October 2017 No.FA 3-32-2017-1-V(129).- ln exercise of the powers 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 Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in this department's notification No. F-A-3-32-2017-1-V(41), dated the 29th June, 2017, published in the Madhya Pradesh Gazette (Extraordinary) No. 292 dated the 29th June, 2017, namely:- In the said notification,
(i) in the Table, -
(a) against serial number 3, - A. in item (iii), in column (3), for the words "Government, a local authority or a Governmental authority", the words "Central Government, State Government, Union territory, a local authority, a Governmental Authority or a Government Entity" shall be substituted; B. in item (vi), in column (3), for the words "a local authority or a Governmental authority" the words "a local authority, a Governmental Authority or a Government Entity" shall be substituted; C. in items (iii) and (vi), in column (5), for the existing entry, the following entry shall be substituted, namely: - "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 entrusted to it by the Central Government, State Government, Union territory or local authority, as the case may be"; D. for item (vii), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -
(3) (4) (5) "(vii) Composite supply of works contract as Provided · that where the defined in clause (119) of section 2 of the services are supplied to a Madhya Pradesh Goods and Services Tax Act,
2.5 Government Entity, they 2017, involving predominantly earth work (that should have been procured by is, constituting more than 75per cent. of the value the said entity in relation to a of the works contract) provided to. the Central work entrusted to it by the i:r? ?' ? 13 ? 2017 1112 (7) Government, State Government, Union territory, Central Government, State local authority, a Governmental Authority or a Government, Union territory or Government Entity. local authority, as the case may be
(viii) Composite supply of works contract as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017 and associated services, in respect of
6. offshore works contract relating to oil and gas - exploration and production (E&P) in the offshore area beyond · 12 nautical miles from the nearest 0 point of the appropriate base line.
(ix) Construction services other than (i), (ii), (iii), 9 - "·
(iv), (v), (vi), (vii)and (viii) above. '
(b) against serial number 8, for item (ii), in column (5), for the word "or" the word "and" shall be substituted.
(c) against serial number 8, for item (vi), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: -
(3) (4) (5) "(vi) Transport of passengers by Provided that credit of input tax charged on any motor vehicle designed · to goods and services used in supplying the carry passengers where the cost service, other than the input tax credit of of fuel is included in the input service in the same line of business consideration charged from the 2.5 (i.e. service procured from another service service recipient. provider of transporting passengers in a motor vehicle or renting of a motor vehicle), has not been taken. [Please refer to Explanation no. (iv)] ·- or 6 - "· '
(d) against serial number 9, for item (v), in columns (3), (4) and (S)and the entries relating thereto, the following shall be substituted, namely: -
(3) (4) (5) "(v) Transportation of natural gas Provided that credit of input tax charged on through pipeline
2.5 goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 -
(vi) Goods transport services other than (i), (ii), (iii), (iv) and 9 - "· '
(v) above
(e) against serial number 10, for item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - 1112 (8) i::r??.?13?2017
(3) (4) (5) . "(i) Renting of any motor vehicle Provided that credit of input tax charged on designed to carry passengers goods and services used in supplying the where the cost of fuel is included service, other than the input tax credit of in the consideration charged from input service in the same line of business the service recipient. 2.5 (i.e. service procured from another service provider of transporting passengers in a motor vehicle or renting of a motor vehicle) has not been taken. [Please refer to Explanation no. (iv)l - or 6 - "· '
(t) against serial number 15, for item (v), in columns (3), (4) and (5)and the entries relating thereto, the following shall be substituted, namely: - 3) "(v) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
(vi) Financial and related services other than (i , ii , iii , (iv , and v above. 4 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods.
Note:- Nothing contained in this entry shall a 1 on or after 1st Jul ,
2020. 9 5) "· - '
(g) against serial number 17, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - 3 "(vi) Leasing of motor vehicles purchased and leased prior to 1st July 2017;
(vii) Leasing or rental services, with or without operator, other than (i), (ii),
(iii), (iv , v and vi) above.
(h) against serial number 26,in column (3), - 4) 5 65 per cent. of the rate of state tax as applicable on supply of like goods involving transfer of title in goods.
Note.- Nothing contained in this entry shall a 1 on or after 1st Jul ,
2020. Same rate of state tax as applicable on -"; supply of like goods involving transfer of title in oods
(i) in item (i), for sub-item (c), the following sub-item shall be substituted, namely: - "(c) all products falling under Chapter 71 in the First Schedule to the 'Customs Tariff Act, 1975 (51of 1975);";
(ii) in item (i),after sub-item (d), the following sub-item shall be inserted, namely: - "(da) printing of all goods falling under Chapter 48 or 49, which attract SGST@
2.5 per cent. or Nil;"
(iii) in item (i), after sub-item (e), the following sub-items shall be inserted, namely: - i:r? ?. ? 13 ? 2017 1112 (9) "(f) . all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act. 1975 (51of 1975);
(g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975), except dog and cat food put up for retail sale falling under tariff item 23091000 of the said Chapter;
(h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);";
(iv) after item (i), in columns (3), (4) and (5)and the entries relating thereto, the following shall be inserted, namely: -
(3) (4) (5) "(ia)Services by way of job work in relation to-
(a) manufacture of umbrella; 6 - "·
(b) printing of all goods falling under Chapter 48 or 49, which attract ' SGST @ 6 per cent.
(v) in item (ii), after sub-item (b), the following sub-item shall be inserted, namely: - "(c) printing of all goods falling under Chapter 48 or 49, which attract SGST@
2.5 per cent. or Nil.";
(vi) after item (ii), in columns (3), (4)' and (S)in column (3) and the entries relating thereto, the following shall be inserted, namelyr-
(3) (4) (5) "(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 6 - "· ' 49, which attract SGST @6 per cent.
(vii)in item (iii), for the word, brackets and figures "and (ii)" the figures, brackets, letters and word", (ia), (ii) and (iia)" shall be substituted;
(i) against serial number 27, for item (i), in columns (3), (4) and (S)and the entries relating thereto in, the following shall be substituted, namely: -
(ii) in paragraph 2, for the words; brackets and figures "at item (i)", the words, brackets, figures and letters, "at item (i), item (iv) [sub-item (b), sub-item (c) and sub-item (d)], item (v) [sub-item (b), sub-item (c) and sub-item (d)], item (vi) [sub-item (c)]" shall be substituted;
(3)
(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract SGST@ 6 per cent. or 2.5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including a er used for rintin belon to the rinter. 4) 6 5 "· - '
(iii) in paragraph 4, after clause (viii), the following clause shall be inserted, namely: - 1112 (10) ll? ?. ? 13 ? 2017 "(ix) "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.
(x) "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.