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notification2023Madhya Pradesh

No. F A 3-42/2017/1/V (77) Bhopal, the 10th January 2023

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a Faas www.govtpressmp.nic.in & at Ser cis feet ST HEAT F. AIGA WAT aoa at Taunt Tae, aca was, ATI HAH TH U 3-42/2017/1/Ure (77) : Avauee are ZK Sat we 3faaH, 2017 are & sme ut, wdeert, sa fase sr site wap wR V-3- ATI, Bea: - Reraelt sara fea ox teat oH HAH A A hel arch Gare wife eieit Set fen - i. tar Usiepa cafe st racautt saeraa a tacaun & HR frat Reet sre at al cafmaad saa A Hoa faa wa eo F 26 qeages usta, fear 10 Sra 2023 ii. 3a ave or faaen sae sua wd & Ye HR faear cacaet ayewa a als uate al &1"; 2, ae sie 01 Aaa, 2023 Hl qa BS Are oral am. Ul. sitareda, svafea. ara, feats 10 sat 2023 at afta a. Wh U-3-42-2017-1-ufa (77), fete 10 srratt 2023 mi sits aqare weed wife @ Wagener weer fear sia z. an. Ut. sttareda, stata. Bhopal, the 10th 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-scction (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 Govemment, 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 30™ June, 2017, namely:- In the said notification, (i) in serial number 12, in column (3), the following explanation shall be inserted, narnely- “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, — L. 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; i. such renting is on his own account and not that of the proprietorship concern.”; (ii) serial number 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 1* day of January, 2023. By order and in the name of the Governor of Madhya Pradesh, Pei, crea Eo aan as a, ee Sr eH AT RET, aT A Aled aM Ta A—2023