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No. F A-3-33-2017-1-V(12) Bhopal, the 8'h February 2019 N0. F A-3-3I~._3-2017-l -V( (2. ) in exercise of the powers conferred‘by sub-section (1) ofsectidn '9 and sub-section (5) of section l5 of the Madhya PradeshGoods and” Services Tax Act, 2017 (19 of 20l7), the State Government, on the recommendations of the Council,'hereby makes the following (further amendments in this department notification No. F Aa3-’33—2017-l-V(42)— 2017 dated 29.06.2017, namelyz;
' I ' I ’ v ' _ ' ' ~ .
In the said notificatiOn, - (A) in the opening paragraph, after- the w0rds, brackets and figures “sub-section (1) of section 9”, the words, brackets and figures “and sub-section (5) of section l5”, shall be inserted;
’ - (B) in Schedule I - 2.5%, ' g
(i) 5. Nos. 23,24 and the entries relating thereto, shall‘be omitted;
,(ii)’afler S. No. 123 andthe entries relating thereto, the following'serial number and I the entries shall be inserted, namely: - .'
. g , " *- j ' WZSA l 25l5 ll 00 I Marble and travertine, crude or roughly trimmed”; I
(iii)S. No. 198A shallbe' renumbered as S: No. l9-8AA, and before S. No. l98AA as so reenumbered, the following Serialfnumber and entries shall be inserted, namely: V ' l“l98A ' l , .4501" _ [Natural Cork, raw or simpl. re ared”; ,
(iv)in S. No. 224', for'the entry in column (2), the entry 9‘63 [other than 6305-32 00, 6309] shall be substituted;
' ,
(v) in S. No. 225, for'the entry in column (3),'the entryffFootwear of sale vaer n0t ‘ exceeding Rs.1000 per pair” shall be substituted;
(vi)for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: - 6602 00 00 Walkin —Sticks includ in seat sticks ..
“9193'“ W, Tania; 8 W0 2019 ' 2253 -. 6815 Fly ash bricks or fly ash aggregate with 90 percent 0r ‘ ' more fly ash content; Fly ash blocks”;
,
(vii) V in S.No._ 234, in the entry in'column (3),, the following Explanation shall be inSerted in the end, namely, ~ .
“Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and serVices, one‘of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification No. F A-3'- 32-2017—l_—V(4 l)- .2017. 'dt 29.06.2017, the value of supply of goods .for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all .
Such supplies. The , remaining thirty per cent of the gross consideration charged shall be deemed as value of the said taxable service”; - , I
(viii) .
' S No. 243A shall be re-numbered as S. No. 2433, 'and- before S. No. 2438 V ' as so re-‘numbered, the following serial 'numberand entriesshall be inserted, namely:
' ~ ' ' ‘ ' persons”;
- (C) in Schedule 11 — 6%, » (i) after S. No. ~10l andithe entries relating'thereto, the following serial numbers and . the entries shall be inserted, namely: - _ ,“IOIA 4.502 00 00 'Natural cork, debacked or roughly squared, or in strip (including sharp~edged blanks for. corks or substance) and ”articles oggglomerated cork ”;
.(ii) 8. No: .102,126and the entries relating thereto, shall be omitted;
,(iii)S. No, 171A shall be re-numberedas s. No. l7lAA, and; before. 8. No. l7iAA as 'so re-numbered, the followmg serial number and entries shall be inserted, namely:- am7lA i 63053200 iFlexible intermediate bulk containers”;
_ ' __I
(iv)in‘ S. No. 173, in the entry in column (3), the words and commas "walking-sticks, - seat-StiCks,” shall be omitted;
(v) S. No. 177 andtthe entries relating thereto, shall be omitted;
. “243A _ ‘- 8714 20 _‘ Parts and accessdries ‘of carriage for disabled] rectangular (including sqbare) blocks, plates, sheets or .
' stoppers) .
’lOlB - 4503 Articles of natural cork such as Corks and Stoppers, ' ' Shuttlecock cork bottom ' ' ' .
' 101C 4504 ' “ Agglomerated cork (with, ‘ or without ‘ a binding 104 (19) 104 (20) Harm W, W 8 WI) 2019 (D) in Schedule III —.'9%,
(i) S. No. lZlAshall be re-numbered as'lSJNo. 1213, and before S. No. 1213 as so re-numbered, the following serial number and entries shall be inserted, namely:—- “121A ' ‘ _' , 4012 Retreaded orused pneumatic tyres of rubber; solid or - ' ' ' cushion tyres, tyre treads and tyre flaps, of rubber”;
(ii) S. Nos. 142, 143, 144 and the entries relating thereto, shall be omitted;
(iii) in S, No. 369A, for the entry in column (3), the entry “Transmission shafts (including cam shafts and ‘Crank shafiS) and cranks; bearing housings and plain shaft bearingsg'gears and gearing;- ball Or roller screws; gear. boxes and other speed .
changers, including, torque converters; flywheels and-pulleys, including pulley ‘ ‘“ blocks; clutches and shaft couplings (including universal joints)” shall be Substituted; '- ' ' ' -
(iv) after S. No. 376AA and the entries relating thereto, the‘followin‘g serial number and ’- entries shall'be inserted, namely: - - ’ ' .
, “376AAA 8507 Lithium-ion acoumulators (other than battery) ' ,_ ‘ - . including lithium-ion power bank”;
(v) in S. 'No. 383A, in the entry in column (3), after the words “television cameras”, the comma and words “, digital cameras and video camera recorders”, shall be inserted;
‘ ' - '
(vi) in S.No. 383C, in the entry in eclumn (3), for thefigure and word “68 cm”, the _ - ‘ figure 'and word “32 inches” shall be substituted;
I
(vii) in S.No. 384,- in the entry in column (3), for the figure and word “20 inches”, the figure and word “32 inches” shall be substituted; .
(viii) S; No. 440A shall be re—numbered’ as S. No. 4403, and before S. No. 4403 as so ~1'e-numbered, the following serial number and entries shall be inserted, namely:
“440A 19504 Video game consoles and machines, articles of .funfaii ' - table or parlour games, including pintables, billiard:
special tables for casino games and automatic bowlin alley equipment [other than playing cards, ganjifa cart chess, board, carom board and other board gamesof 950 90 90_like ludo etc.]?’;
’ ' warm W, W 8 W13 2019 104 (21) (E) in Schedule IV — 14%,
(i) S. No.47 and the entries relating thereto, shall be omitted;
(ii) S. No.- l35and the entries relating thereto,lshall be omitted;
(iii)in S.No. 139, in the entry in column (3), afier the words “other than Lithium-ion battery”, the words “and other lithium ion accumulators including lithium ion V bowerbanks” shall be inserted;
'
(iv)S. No. 15] and the entries relating theretogvshall be omitted;
(v) in S. No. 154, in the entry in column (3), for the figure and word ‘f‘20 inches” and the figure and word “68ch”, both, the figure and word “32 inches” shall be substituted;
(vi)for S. No. 1'74 and the entries relating thereto, the following serial number and the ‘ _ entries shall be substituted, namely: -‘ ' '- [T‘l 74 I 8714 ‘ I Parts and accessories of vehicles of heading 871 1”;
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification‘shall Deemed to have come into force w.e.f. ls‘ January, 2019.
By order and in the name of Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.