TMI BlogAmendments in the Notification No. FA-3-32-2017/1/V/(41) dated the 29th June, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... akes the following amendments in the notification issued by this department No. FA-3-32-2017/1/V/(41) dated the 29 th June, 2017, published in the Madhya Pradesh Rajpatra (Extraordinary) No. 292 dated 29 th June 2017 , namely:- AMENDMENTS In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) (iii) Composite supply of works contract as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017 , supplied to the Government, a local authority or a Governm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ructure or any other original works pertaining to the Beneficiary led individual house construction/enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana; (e) a pollution control or effluent treatment plant, except located as a part of a factory; or (f) a structure meant for funeral, burial or of deceased. 6 - (v) Composite supply of works contact as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017 , supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration charged from the service recipient. 2.5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] or 6 - ; (iii) against serial number 9, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely.- (3) (4) (5) (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying service has not been [Please refer to Explanation (iv)] or 6 Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it. ; (vi) aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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