336i Wig? www.govtpressmp.nic.in a $11 3:31 Eh? m at Has—<11 ’5‘. min: 312] m, w, m 30 65 2017—arm 9, am 1939 Wan—{1334111 ,tiam,amuna=r,%frma Notification No. E .4“ 3417/101le M: 533 Bhopal, dated 3c June, 2017 w . In eitercise of the powers conferred by sub-section (3) of section 9 of the Madhya' Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) ofthe Table below, supplied by a person as specified in column (3)'of the said Table, the whole of state tax leviable under section 9 of the said Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) shall be paid on reVerse charge basis by the 623 624 11919331 W, fem? 30 6ft 2017 recipient of the such services as specified in column (4) of the said Table:- . w") ‘ Table S1. Category of Supply of Services Supplier Recipient of Service No. , ' of service
(1) . (2) (3) . . (4) 1 Supply of Services by a goods Goods (a) Any factory registered under or transport agency (GTA) in respect Transport governed by the Factories Act, of transportation of goods "by road Agency , ' 1948 (63 of 1948); or . to- ’- : (GTA) (b) any Society registered under the
(a) any factory registered under or governed by the Factories Act, , 1948(63 of 1948);or
(b)‘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
(c) any co-operative society established by or under any law; or
(d) any person registered under the Central Goods and Services Tax Act or; the Integrated Goods and Services Tax Act or the State ' Societies Registration Act, 1860 (21 of 1860) or under any-other law for the time being in'force in any part of India; or "
(c) any co-operative " ' society established by or under any law; or , (d) any person registered under the Madhya Pradesh Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and ~ Services Tax Act; or
(e) any body corporate established, by or under any law'; orGoods and Services (Tax Act or the awn—3:31 must, 1%? 30 6131 2017 , Union Territory Goods and Services Tax Act; or .
(e) any body corporate established, by or under any law or
(i) any partnership firm whether registered or not under any law including association ofpersons; or
(g) any casual taxable person.
(i) any partnership firm whether registered or ‘not under any law_ ' including association ofpersons; or
(g) any casual taxable person; located in the taxable territory. Services supplied by an individual advocate including a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or a firm of advocates, or by a firm .of advocates, by way of legal services, to a business entity. An individual advocate - including a senior advocate or firmof advocates. Any business entity located in the taxable territory. Services supplied by an arbitral‘ tribunal to a business entity. . An arbitral tribunal. Any business entity located in the. taxable territory. Services providedby way of sponsorship to any body corporate or partnership firm. Any person Any body corporate or partnership firm located in the taxable territory, Services supplied, by the Central Government, State Government, Union territory or local authority to a business entity excluding, -
(l) renting of immovable property, ' and
(2) services specified below-
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person __- other than Central Government, State Government or Central Govemme ' nt, State Govemme nt, Union territory or local authority Any business entity located in the taxable territory. Union territory or_local authority; . 624 (l) 624 (2) nuclear mm, W30 6:4 2017
(ii) services in relation to an aircraft or a* vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers. services supplied by a director of a company or a body corporate to the said company or the body corporate. A director of 7 ‘ a company or a body corporate The company or a body corporate located in the taxable territory. ' Services supplied by an insuranceagent to any person carrying on insurance business. An insurance agent Any person carrying on insurance business, located in the taxable territory. ' Services supplied by a recovery agent to a banking company or a financial institution or a nonbanking financial company. A . recovery agent A banking company or a financial institution or a non-banking financial ' company, located in the taxable territory. ' Supply of services by an author, music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under‘clause
(a). of sub-section (1) of section 13 of the Copyright Aet, 1957 relating to original literary, dramatic, musical or artistic works to a publisher, music ,. company, producer or the-like. Author or music composer, photograp her, artist, ‘ 'or the like Publisher, music company, producer or the like, located in the taxable territory. .
Explanation.- For purpose ofthis notification,-
(a)The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receivesthe service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the Companies Act;:2013; . ' ' 3 . Harm W, W 30 GE 2017 624 (3)
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as the case may be, shall be treated as the person who receives the legal services for the purpose of this notification. . p '
(d) the words and expressions used and not defined in this nbtificationbut defined in the Central Goods and Services Tax Act, the Integrated Goods and Services Tax Act, and the Union Territory Goods and Services Tax Act shall have the same meanings as assigned to them in those, Acts. ‘
2. This notification shall come into force on the 1“ day ofJilly, 2017. By order and in the name of the Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. W,Wwamwm,nwmmmfifihwm, Wfigfiaamwtfim—zou