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amiss 159] W, than, fiaim 22 31% 2019—1111“: 2, 111$ 1941 Was—{$111111 113115111, W11 116m, 11111161 11111161, szafiazow No. F A-3-42-2017- l-V (68 ) In the English translation of the notification of this department No. F A-3-42-2017—1 —V--(68) dated the 27th July, 2018, published in the Madhya Pradesh Rajpatra (Extraordinary) No. 4-15 dated 27‘h July, 2018, the following corrigendum1s hereby published:- ' CORRIGENDUM ‘ At pages 830(5), 830(6) and 830(7), the English translated text ofthe notification shall be replaced by the following text, - “In the said notification, -
(i) in the Table, 4 -
(a) against serial number 4, in the entry in column (3), the words “Central Government, State Government, Union territory, local authority or” shall be omitted;
(b) against serial number 5, in the entry in column (3), the words F‘Central Government, State Government, Union territory, local authorityror ” shall be omitted;
(c) after serial number 9C and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 317 g 318 11919723! W, W” 22 31?)?! 2019
(1) (2) (3) .
p
(4) (5) “9D Chapter Services by an old age home run by Central Nil .
Nil”;
99 Government, State Government or by an entity registered under section 12AA of the Income—tax Act, 1961 (43 of 1961) to its residents (aged 60 years or more) against consideration up to Rupees Twenty Five” Thousand per month per member provided that the consideration charged is inclusive of charges for boarding, lodging and .maintenance.
(d) after serial number 10 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) _ (3) ‘ ('4) (5) “10A Heading Services supplied by electricity distribution ' Nil Nil”;
9954 companies by of construction, erection, ' commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for . agricultural use.
(e) against serial number 14, in the entry in column. (3), for the words “declared tariff”, the words “value of supply” shall be substituted;
(f) ' against serial number 19A, in the entry in column (5), for the number “2018”, the number “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the nurhber “2018”, the number “2019” shall be substituted;
(h) after serialnumber 24 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) '
(2) (3) (4) (5) “24A Heading Services by way ofwarehousing ofminor forest Nil Nil”;- 9967 or produce.
‘ Heading 9985
(i) after serial number 31 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - 11min W, firm? 22 3198 2019 u 318 (1)'
(1) (2) (3) (4) (5) “31A Heading Services by Coal Mines Provident Fund Nil Nil ' 9971 Organization to persons governed by the Coal or Mines Provident Fund & Misc. Provisions Act, Heading 1948 (46 of 1948).
9991 ~ .
31B Heading Services by National Pension System (NPS) Nil Nil”;
9971 Trust to its members against consideration in or the fOrm ofadministrative fee.
3 Heading - ' 9991
(j) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) '
(3) (4) (5) ’ “34A Heading Services supplied by Central Government, State Nil Nil”;
9971 - Government, Union territory to their undertakings or Public Sector Undertakings(PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions.
(k) against serial number 36A, in the entry in column (3), after the number “36” the word and number‘or 40” shall be inserted;
(l) afier serial number 47 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “47A Heading Services by way of licensing, registration and Nil Nil”;
9983 or analysis or testing of food samples supplied by ' Heading the Food Safety and Standards Authority of 9991 India (FSSAI) to Food Business Operators.
(m)afier serial number 455and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5) “55A Heading Services by way of artificial insemination of Nil Nil”;
9986 livestock (other than horses).
(11) after serial number 65A and the entries relating thereto, the following serial number and entries shall be inserted, namely: - um W, 1m 22 at}?! 2019 a
(1) (2) (3) .
‘
(5) “65B Heading Services supplied by a State Provided that at the end of 9991 or Governinent to Excess Royalty the contract period, ERCC any Collection Contractor (ERCC) by shall submit an account to other way of assigning the right to the State Government and Heading collect royalty on behalf of the certify that the amount of State Government on the mineral dispatched by the mining lease holders.
Explanation- “mining lease holder” means a person who has been.granted mining lease, quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957), the rules made. thereunder or the rules made by a State Government under sub-section (1) of section 15 of the Mines and Minerals (Development and Regulation) Act, 1957.
GST deposited by mining lease holders on royalty is more than the GST exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of GST paid by mining lease holders is less than the amount of GST exempted, the exemption shall be restricted to such amount as is equal to the amount of GST paid by the mining lease holders and the ERCC shall pay the difference between GST exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and GST paid by the mining lease holders on royalty”;
1mm W, rm- 22 afia 2019 : 318 (3)
(0) after serial number 77 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
(1) (2) (3) ' '
(4) (5) “77A Heading Services provided by an unincorporated body or Nil Nil”;
9995 - a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of ‘ industrial or agricultural labour or farmer;
' nor i
(ii) promotion of trade, commerce, industry, agriculture, art, science, 7 literature, culture, sports, education, social ‘ welfare, charitable activities and protection ofenvironment, to its own members against consideration in the form ofmembership fee upto an amount of one thousand rupees (Rs.1000/-) per member per year.
‘ ~
(ii).in paragraph 3, in the Explanation, after clause (iii), thefollowing clause shall be inserted, namely: - “(iv) For removal of doubts, it is clarified that the Central and State educational boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students.”.”
2. “English version of the same notification published on 27-07-2018 at pages 830(5), 830(6) and 830(7) shall be treated as deleted w.e.f. 27-07-2019.” By order and in the name of Governor of Madhya Pradesh, 7 4 ARUN PARMAR, Dy. Secy.
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