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2.:Iasafiqaar27sgmé2018finqae’W1 nwfimfimkwfiammw WW, mm. Hernia W, W 27 W 2018 820 (3) firmer, fifilfifi 27 W 2018 m@Q—3—32~2o17—1—uia.—Wéfitifaafiéa 311%}? 348 mate (3) '35 argumfi, an Wfi afaqammwQ—ss—sz—zow—i-am (63),?551W 27 W 2018 $1 aiuefi mmmfiw aWWe firm Gum %. am a:W a: am it awn WK 3112?!!! 1mm, mafia. No.F. A-3—32—2017—1—V— (63) Bhopal, the 27th July 2018 In 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 (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 amendments in this department's notification No. FA—3-32/2017/1N(41) dated 29th June, 2017 , namelyz- ‘1 In the said notification, in the Table, -
(i) against serial number 7, in column (3)-, a. for item (i), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: - > ' g - -
(3) '
(4) . ,
(5) - “(i) Supply, by way of or as part of any service, of goods, being food many other article for human consumption or any drink, provided by a reStau'rant, eating, joint including mess, canteen, whether forconsumptronorrior away fiom . the premises where such food :01? any other: article for ' human consumption or drink is supplied; other than those located in the premises of V hotels, inns, guest houses,
Provided ‘ that credit of input clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of. seven thousand five hundred rupees and above per unit per. day or equivalent;
Explanation I: This item includes such supply at a canteen, mess, cafeteria orvdining space of an institution such as a school, college, hospital, industrial unit, office, by such institution or by any other person based on a contractual arrangement with such institution for such supply, provided that such a supply is not event based or occasional.
Explanation 2:This item excludes the supplies covered under the Sl. No. 7 (v)
Explanation 3:“declared tariff” includes charges for all
2.5 tax charged on goods and services used in supplying the service has not -- been ‘ ' taken [PleaSe refer to ‘ Explanation no. (Ml 820 (4) mm W, W27 Grant 2018 ramenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit. 7
(ia) Supply, of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Corporation Ltd. or their licensees, whether in trains or at platforms.
2.5 . _ [Please refer to
Provided that credit of input tax charged on goods services used in supplying the service has not been taken
Explanation no.
(iv) ”; b. in items (ii), (vi) and (Viii); . A. for the words “declared tariff’_ wherever they occur, the words “value of supply” shall be substituted; B. the Explanation shall be omitted; c. for item (v), and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: .- Marriage Halls and other outdoor/indoor functions that are event based and occasional in nature. ~ '
(3) ' (4) (5) “'(v) Simply, by way of arias part of'vany: service, of goods, ' being food or any other article forhuman censufmption or any drink, at Exhibition ”halls,- Events, Conferences, 9 -”;
(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
(3) ' (4) (5) “(vi) Multimodal transportation of goods.
Explanation. -
(a) “multimodal transportation” means carriage of goods, 6 by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;
(b) “mode of transport” means carriage of goods by road, andp. new}?! W, W 27 Eleni 2018 820 (5) air, rail, inland waterways or sea;
(c) “multimodal transporter” means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freight, and; (B) acts as principal, and not as an agent either of the consignor, or consignee or of the «carrier participating in the multirnodal transportation and who assumes responsibility for the performance of the said contract. '
(vii) Goods transport services other than (i), (ii), (iii), (iv),
(v) and (vi) above. fl 9 -;
(iii) for serial number 22 and the entries relating thereto, the following shall be substituted, namely: - I _ I .(1) '
(2) (3) .
(4) (5') “22 Heading, (i) Supply consisting only ofe—book 9984 Explanation.- (Telefomm‘l For the purposes of this notification, “e-books”'means 32:22“ an electronic version of a printed book (falling under 2.5 . - . 'and tariff item 4901 in the First Schedule tothe Customs ' . infonnation Tariff Act, 1975 (51 of 1975)) supplied online which mas.) . can be read on a computer or ahand held device. V
(ii) Telecommunications, broadcasting. and 1 information supply services other than" (i) above. ,
2. This notification shall come into; force on the27miofJuly, 2018. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. W,Wwamamm,nmmmw1fiw, Whafifiamw‘rfimazms.