6IL [Wed Jew) 1322S]45 le Mb hse ‘ 2 sbialie B Pe lye 4S°2 lub YO be ipol biPiee/bR 2h Ibe DhieS kpMhins Newt IPC 'Z Wie be pol bh 22 bye B %S'2 wplbue kb ibe 2hes kp Nhiko w Meds |B wn Bie sj Pidp, ~birele ‘Yeale kp Phlitet -PIE Ps Preipierie tee se dP kp Pleeia S'2 Puipel & (¥) feD{e ‘Bip w PIs Pee) yw (S) Hie ‘fe (1A) Die “be (€) tebdice “REPS sp 8 ipsis teus (1) ‘He bia (2) “ke Leb aye we “Uh '2 pMb BHI PRIPYer) Le Ile MIE He 110Z Sif 12 spl) (22)RIb/I/210Z/ZE-€ A thd sblieus were lp leliee) BS INBPA ‘Mh Mbit YBYlhA) kp Dmyh RAYS AYE "2 wRApUe fe PYwle Were wba wl ad pe aR B pie BS ‘al Prep nlp kb {pays BIH PIP w sol Ip rye (1) Mh ps kp 91 Wh (s) IMR bE kp SI bib ‘(4) Mb be kp 1 Dip (>) Dib bE 2Ye (€) Wh DE ‘(1) Dib HE lye 6 Li kp (61 Leb 4102) J10Z ‘BREE MbibR pa Bie Wephbole “Mme pel +? (8p)bIb/1/Z102/ZE-€ A shh sblipdt €ZOZ AbIDD| b eblb-D| ‘PLhlke Lelie] Ad chaallalib SPGL IR EL lokI2Hie—CZOT AbD! 7 IAD) ‘Mbit ‘PL hit [oge sbiteas KhiS 2 eek: @ UWE Le Led] SYN LEIS Us B orsudassaidpsoc aad paipbb Bs ‘bRIHA ‘[eiz Ibbsb ‘SIDGIIRDIIe Leb B frlbe db Bihbols ob [BP Khab [yepuc youe 33 ubs B €z02 ‘rele OZ weRBIE Bp 2 |erUO Jeep] hid Lee [palbjs Pails PS DE 869 MIE 969 isis tous fe (1) ipleib (1) ‘Wee kp Indbiieh up [lel “fe phic (Em) ‘eae ibsb| hl Leb [p@lbjh Pips PRE Me (A) Bie ‘ke (€) Hdl “babeld se ve ltembe feds (A |) ‘UPD pdb) Phiite-d}s . 2B pyabie ip dbtewb ye bib lp) , Belg ‘th bit wp ,wAbie yp dpe ye bb BQ lp ip 22PwIZI2, [Pd ‘fe (Al) Ble ‘e (€) Wels ‘Heels sp y€ ibe boos (111) 2 Bb Yl 2 Weld Mbwa kb PR 2S1B Bb? DhieS wb pele kp (SZ kee “2 008) he O2 Bew dn in ahd ye p)hile Wb Mhibs sp Mibs sha IMB le, Bp IP ‘2 WR de pod Bw B YD kbp %S°2 By, Bir 12 We bb Po Bm BP kp (hd By) *9 te 1Q IPE bh Alda} bee Dole wa ke Bh? 008 RIP & wip B le, ‘De w Bible Wp ipe we ‘my 1Q Leme ie igh? 000) kp mB, DR) & PSprh wh rhpie B [eR] Ge fe Bye dole wp, ‘larsiPS [Meno Ui [Qe 2518 ke db Bhs we ‘ 2 spejle BPD kp XS2 lb Ye Mb belle Libiefe/be dh Ip 2heS kp Mhlbo we Meh yee 'Y Weep Mb bel bh 2D wHye B XS'Z pwpfhiie ke ip DhleS kp Nhibs op Neb i wa Joie wf Pap, ype ‘Yenlle kb Pajikd DIC Pls PRY ALL) ee wh 2 kp PRwYH Sz PYIBEY if (¥) teloih ‘pip sb PIs Priel be (S) Leelee ‘fe (1) Die ‘fe (€) Heeb ‘LgP op OL lest teas (II) “S 87 dol 2 led Mews ke PR 2sjus INE ZhrS pb lee ke (SZ ie “2 008) Phe O2 Ppwe bh Ibe rhs ye plhiie kp Mnlke se Mobs 1B spa IB Je, Bp IPQ IPR Mb bel B ob, D> kp 49°2 B, Bp | 2 WE Mb bod BB, BID kp (bbe By) %9 Ue 1g Pe 2h alde bie Olle wa Iv Bhd 008 Rib wh sbbip Be, ‘AJ se PPAUE Aye Ik WE ‘hr 1g Let le h2 OOO kb, aw, ge LPHh bP Miele B oR) Fle ke Py Ie yb, ‘ndales €ZOZ ADI 7 dll] “Khia LDH trak OL PINS Wasa, fea 4 RRR 2023 720 (1) arora, feat 4 fearax 2023 BAe WH Y 3-32-2017-1-Gia— ARG & Wel S aqede 348 H Urs (CB) S agen 4, Fa sews @l SRA HAH UH Y 3-32-2017-1-Gia (48), fea 4 fearae 2023 HT sth srqare Wea H vitor 8 wager wera fora area 8. FAVE H URGTSA H AM OY TA Sea, on wa, srt. Bhopal, the 4 December 2023 No. F A 3-32/2017/1/V(48) : In exercise of the powers conferred by sub-section (1), sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, subsection (1) of section 16 and section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (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 amendments in this department’s Notification No. FA3-32-2017-1-V(41) date 29th June 2017 namely:- In the said notification, - (A) in the Table,
(i) against serial number 8, in column (3), in item (vi), after the condition in column
(5) against the rate of 2.5 percent,the following condition shall be inserted, namely:- “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration:‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by “C* only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”;
(ii) against serial number 10, in column (3), in item (i), after the condition in column
(5) against the rate of 2.5 percent, , the following condition shall be inserted, namely:- “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken.
Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; 720(2) Fee wows, fate 4 AFI 2023
(iii) against serial number 34, -
(a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted;
(b)in column (3), item (v) and the entries relating thereto shall be omitted;
(iii) against serial number 34, -
(a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted;
(b)in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services,-
(i) serial number 696 and the entries relating thereto shall be omitted;
(ii) serial number 698 and the entries relating thereto shall be omitted.
2. This notification shall be deemed to have come into effect from the 20th day of October, 2023. By order and in the name of the Governor of Madhya Pradesh, VANDANA SHARMA, Dy. Secy. freiaa, wredia yet cer daa UHH, weeds eer eradte Saha Yeon, dort S gfea cen werrPr—2028.