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FA—3—42/2017/ IN(53) dated the 30th June, 2017, namely:- In the said notification, in the Table, -
(a) against serial number 3, in the entry in column (3), after the words “a Governmental Authority” the words “ or a Government Entity” shall be inserted;
(b) after serial number 3 andthe entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) .
(2) (3) - (4) (5) “3A Chapter Composite supply of goods and services in which Nil Nil”;
' .
99 the value of supply of goods constitutes not more than 25 per cent. of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation "to any function entrusted to a Municipality under article 243W of the Constitution.
(c) against serial number 16, in the entry in column (3), for the words “one year”, the words f‘three years” shall be substituted;
'
(d) after serial number 19 and the'entries relating thereto, the following serial number and entries shall be inserted, namely: — (.1) (2) _
(3) (4), (5) “19A Heading Services by way of transportation Nil Nothing contained in this 108 (6) marten W, W25 man 2018 9965 of goods ' by an aircraft from serial number shall apply customs station of clearance in after the 30:11 day of India to a place outside India. September, 2018.
19B Heading Services by way of transportation Nil Nothing contained in this 9965 of goods by a vesselfrom customs serial number shall apply station of clearance in India to a after the 30th day of place outside India.
, September, 2018.”;
(e) against serial number 22, in the entry in column (3), after item (b), the following item shall be inserted, namely: - “(0) motor vehicle for transport of students, faculty and staff, to a person providing services of transportation of students, faculty and staff to an educational institution providing services by way of pre-school education and education upto higher secondary school or equivalent”;
(1) after serial number 29 and the entries relating thereto. the following serial number and entries shall be inserted, namely: - ( 1) (2) V ~ (3) (4) (5) “29A Heading Services of life insurance provided or agreed to be Nil Nil”;
9971 or provided by the Naval Group Insurance Fund to Heading the personnel of Coast Guard under the Group 9991 Insurance Schemes of the Central Government.
(g) against serial number 36, in the entry in column (3), in item (c), for the words “fifty thousand”, the words “two lakhs” shall be substituted;
(h) after serial number 36 and the entries relating thereto, the following serial number and ' entries shall be inserted namely: -
(1) (2) (3) (4) (5) “36A Heading Services by way of reinsurance of the insurance Nil Nil”;
9971 or schemes specified in serial number 35 or 36.
Heading 9991
(i) after serial number 39 and the entries relating thereto the following serial number and entries shall be 1nserted namely: -
(1) (2) (3) (4) (5) “39A Heading Services by an intermediary of financial services Nil Nil”;
9971 located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located Outqtdf’ Indm ‘Fnr international financial services in currencies other than Indian rupees (INR).
Exp]anati0n.- For the purposes of this entry, the 7 74W W, W 25 mart 2018 108 (7) intermediary of financial services in IFSC is a person,- ‘
(i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regulation of IFSC; or
(ii) who is treated as a person resident outside India under the Foreign Exchange Management (International Financial Services Centre) Regulations, 2015: or
(iii) who is registered under the Insurance Regulatory and Development Authority of India (International Financial Service. Centre) Guidelines, 2015 as IFSC Insurance Office; or ’(iv) who is permitted as 'such by Securities and Exchange Board of India (SEBI) under the Securities and Exchange Board of India (International Financial Services Centres) Guidelines, 2015.
0) against serial number 45, in the entry in column (3),-
(i) in item (a), after sub-item (ii), the following sub—item shall be inserted, namely:~ “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
(ii) in item (b), after sub—item (iii). the following sub-item shall be inserted, namely:- “(iv) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity;”;
(iii) in item (0), after sub—item (ii), the following sub-item shall be inserted, namely:- “(iii) the Central Government, State Government, Union territory, local authority, Governmental Authority or Government Entity”;
(k) after serial number 53 and the entries relating thereto, the following serial number and entries shall be inserted, namely: —
(1) (2) (3) (4) (5) “53A Heading Services by way of fumigation in a warehouse of Nil Nil";
9985 agricultural produce.
(1) against serial number 54, in the entry in column (5), atter item (g), the following item all be inserted, namelyz~ “(h) services by way of fumigation in a warehouse of agricultural produce”;
D‘S 108 (8) Warm W, W25 mad 2018
(in) against serial number 60. in the entry in column (3), the words “the Ministry of External Affairs,” shall be omitted;
V
(n) after serial number 65 and the entries relatingthereto the following serial number and entries shall be1nserted namely. —
(1) (2) (3) (4) (5) “65A Heading Services by way of providing information under the Nil Nil”;
9991 Right to Information Act, 2005 (22 of 2005).
(0) against serial number 66, in the entry in column (3),-
(i) after item (a), the following item shall be inserted, namely:- “(aa) by an educational institution by way of conduct of entrance examination against consideration in the form of entrance fee;";
(ii) in item (b),- (A)in sub-item (iv), the words “upto higher secondary" shall be omitted;
(B) after sub-item (iv). the following sub-item shall be inserted. namely:— ’ “(v) supply of online educational journals or periodicals:”;
(C) in the proviso, for the word, brackets and letter “entry (b)”, the words, brackets and letters “sub-items (i), (ii) and (iii) of item (b)" shall be substituted;
(D) after the proviso, the following proviso shall be inserted, namely:- “Provided further that nothing contained in sub-item (v) of item (b) shall apply to an institution providing services by way of-
(i) pre-school education and education up to higher secondary school or equivalent; or
(ii) education as a part of an approved vocational education course." ;
(p) against serial number 77, in the entry in column (3), in item (c), for the words “five thousand”, the words “seven thousand five hundred” shall be substituted;
(q) against serial number 81, for the entry in column (3), the fellowing entry shall be substituted, namely: - “Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised Sporting event;
(d) planetarium, items (a), (b), (c) or ((1) above is not more than Rs 500 per person”.
By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy Secy.
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