Amendment in Notification No. FA-3-42/2017/1/V(53) dated the 30th June, 2017 - F A 3-42/2017/1/V (77) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 10 th January 2023 No. F A 3-42/2017/1/V (77) : In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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. FA-3-42/2017/1/V(53) dated the 30th June, 2017, namely :- In the said notification, (i) against S. No. 12, in column (3), after the entry, the following explanation shall be inserted, namely: - Explanation. - For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, (i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and (ii) such renting is on his own account and not that of the proprietorship concern. ; (ii) S. No. 23A and the entries relating thereto, shall be omitted. 2. This notification shall be deemed to have come into force with effect from the date 1st day of January, 2023. By order and in the name of the Governor of Madhya Pradesh, R. P. SHRIVASTAVA, Dy. secy