313! W www.govtpressmp.nic.in a $11 ere—«1 them 311 m it. m 561] smite, w, W 13 3131161? 2017—sum? 21, ?lih‘ 1939 611W w femur W, Bic—«m W, W Bhopal, the 13th October 2017 No. F A 3-42—2017-1-V(,134).—~ Pradesh Gazette (Extraordinary) No. 306 dated the 30th (June, 2017, namely:-
(i) in the Table, ‘ In exercise of the powers conferred by sub-section (1) of section 11 of the ' Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations ‘of the Council, hereby makes the following further amendment in- this department's notification No. F-A—3—42/2017/1N(53), dated the 30th June, 2017,'published in the Madhya ' _(a) in serial number 5, in column (3), for the words “governmental authority” the words “Central Government, State Government, Governmental Authority” shall be substituted; Union territory, local authority or
(b). after serial number 9A landithe entries relating thereto, the follovving serial number and _ ”entries shall be inserted namely: - '
(1) ' ‘99 authority or any person specified by Central Goverrmient, State Government, Union territory or local authority» against consideration received from Central Government, State , Government, Union » ' territory or local authority, in the form of grants.
(2) - . (3) .
(4) (5) “913 Chapter Supply of service by a GovernmentEntity to Central Nil Nil”; Government, State Government, _Union territory, local ' 1121 1122 am W, in? 13 swear 2017
(c) after serial number 21 and the entries relating thereto, the following serial number and entries shall be inserted namely: -_ . (1) _
(2) (3) t
(4) '(5) “21A ' Heading Services provided by a goods transport agencyto an Nil Nil”; ' 9965 unregistered person, including an unregistered casual ‘ p or taxable person, other than the following recipients, ' Heading namely: — . 9967 (a) any factory registered under or governed'by the
(b) (C)
(d)
(6) ~
(f) Factories Act, 1948(63 of 1948); or any Society registered under the Societies. Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or ~ any Co-operative Society establishedby or under any law for the time being in force; or any body corporate established, by or under any 1 law for the time beinginforce; or any partnership firm whether registered or not under any law including association of persons; ' any casual taxable person registered under, the Central Goods and Services Tax Act or the Integrated Goods and ServicesTax Act or the- .State Goods and Services Tax ACt or the Union ' Territory Goods and Services Tax Act. '
(d) after serial number 23 and the entries relating thereto, the following serial number and entriesshall be inserted namely.-
(1) (2) (3) _
(4) '
(5) -"‘23A Heading Service by way of access to a road or a bridge on Nil Nil”; 9954 payment ofannuity.
(e)m serial number 41, for the entry in column (3), the following entry shall be substitutednamely: - - “Upfront amount (called as premium, salami, ecst, price, development charges or by any other name) payable in respect of service by way of granting of long term lease of thirty years, or more) of industrial plots o'r plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations or Undertakings or by any other entity having 50.per cent. or more ownership of Central Government, State Government, Union territory to theindustrial units or the developers in any industrial or financial business area”; 11919331 W, tanks 13 W 2017 1122(1)
(ii) in paragraph 2, for clause (zt),the following shall be substituted, namely: - “(zfl “Goverrmaental Authority” means an authority or a board or any other body, -'
(i) set up by an Act ofParliament 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. (zfa) “Government Entity” means an authority or a board or any other body including a society, trust, corporation, ‘
(i)_ set up by an Act ofParliament 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. Wamsrrafiaarwamfimmmmeammfimfiuw, WfiWamm—zow.