F A-3-33/2017/1/V (48) Dated 26-07-2022 मध्यप्रदेश माल और सेवा कर अधिनियम, 2017 की धारा 9 की उपधारा (1) और धारा 15 की उपधारा (5) के तहत प्रदत्त शक्तियों का प्रयोग करते हुए, अधिसूचना क्रमांक एफ-ए-03/33/2017/1/पांच (42), भोपाल दिनांक 05.08.2017 में संशोधन करते हुए अधिसूचना क्रमांक एफ-ए-3/33/2017/1/पांच (48) दिनांक 26 जुलाई 2022 जारी की गई

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tee sar a tec afaaes asa 45 | TAS Ul Was & Wet H ARIM W ana Ter was, rela, we ar uedl Hf, ae wet A et HAM ae; WAS A Halse Hex H UAT ZK eT Yer, user A Her’; (vii) Hate 120 HR aedath vfaal ar ato fear arm; 3 vateai ay Hea: eenite fora ores, aenr:- "125m" | 4905 | afar sie assis a ast ver & gala uc, fad wea, {SIFE; FOS 8 Mapes; Gens Ver cates" at ufeentte Pear sre: siremt; ' (xi) was 194 ate aceitt vBRat & ve leeataiae asin sik Watat at sea: Cente fra sre, FU0:- (xii) = Wate 195 sie aeaah ufaeal ar ate Pear area: (aii) HA AA 197 & Baar, vio (3) At weet, Hat ae uefral & fav “ante 3437 dt ata 8 fea a3, Fa aT Hea pie sos Fr wars, Ges a Uieeata far seam: FeraT SATA; (i) aT Wea 30m BHT, His (3) A ulate a fav, wake “ara Vax wo 8 fits, Gatisa on afta” at ofaeafite fre area; ae Wea, festa 26 Weg 2022 806 (3) al Head: Tanita rer are, aeA:- | WaT, Ue Webi AT Ste, HISeaT eat Tare, ater eT TAT": Meg"; UH, YT UT wel Hw BT A" Bl Hea: Tufte fra are, saa iter at S Bea" weg "(vers ter sel, Fars Ver Aaeaa, Fors Car coe & Peat)” aH videnita Pear sre; 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wfaeat we Hea: Fenttet fara ares, aaM:- "371m | 84 |$ - HORE ‘ ' 85 | safe (oda) faa, 2016 & aegh a adage faga ain ard, 2016 & ded wate), Ager at aif wo S HN Soar Ar arey WSSt A Heat)" Weltent it greed Hr ao Pear sre; (xvi) wma Wear 406 3 acaaelt vfateal & ona, feafataa wa dear 3ix Ufaal at aed: Senta ere sree, aen:- [ "406aR 8807 8801 eit & Ale & at"; FUSS Worda, eAtH 26 Wors 2022 806 (5) (xvii) Wale 413 ch Baa, Herat (3) A ofate & fev, ofae “sea, afha-anse a aera seat so (Sarewor & few, sites aefta, detars, wWeaex, Saat & fore (Saretor a few, aroet At ws ZN 2u, Areaisier, dieu), face aét & ar sa setae a wet sie onfaa adt 8" at ufaemfita far ATVI; varitid (Aca on fies afte ats)” ar ato fear ses; faust wert sas, Haha a thesia” at ufaeentta far ame; qeaiataa chart a ard-eraret geet [éxt & fea), we ara fra mar at waa ag, afta tier, arses at de adi; wRaead A gia & fac a ate ak oy ane &" a viaeenite fear sem: a. HRA VI Ft afcrat & wane, feared ufaieat at sta: carte fear aren, aa: "sepa VI - 0.75% wate | Heart etree su are er facet 2. 7104 xy VI A aca & we tea 3 a fafee acqat 4 806 (6) mae waa, feats 26 Were 2022 BS. sa vid we, wear F, Ss (i) & PIA R, faa ws at “Gi) We Gass HR dae? ane a we Weiss walter ¢ fae fae an frata sfifetaa, 2009 (2010 aT 1) A aN 2 & suet (1) a oRenita far ame fama & uratnett ose aH a Red ore teh Paar Tet Bote fora 2. Ue HAT 18 aoe, 2022 A vga art are am. th. starea, stata. arore, fest 26 Werle 2022 fart a aft me. GH—y-3-33-2017-1-TTa (48), feria 26 Oey 2022 GT spelt ara PARR oma SH SO ‘ am. 4. stares, PATI WoTa, feats 26 were 2022 806 (7) Bhopal, the 26th July 2022 No F A-3/33/2017/1/V (48) : In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department’s notification No F-A3-33-2017-1-V (42) Dated 29th June 2017, namely:- 1. In the said notification, - A. in the opening paragraph, (i) in clause (v), the word “and” shall be omitted; (it) in clause (vi), after the word and figures “Schedule VI”, the figure and word “, and” shall be inserted; (iii) after clause (vi), the following clause shall be inserted, namely:- "(vii) 0.75 per cent. in respect of goods specified in Schedule VII". B. in Schedule I — 2.5%, (i) against S. Nos. | and 2, in column (3), for the portion beginning with the words ‘and put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (11) after S. No. 9 and the entries relating thereto, following $. No. and entries shall be inserted, namely: - “OA 0403 | Curd, Lassi, Butter milk, pre-packaged and labelled”; (iii) against §. Nos. 11 and 13, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (iv) against S. No. 16, in column (3), for the portion beginning with the words “and put up in” and ending with the words “as in the ANNEXURE”, the words “, pre-packaged and labelled” shall be substituted; (v) against S. No. 25, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket “as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (vi) against S. No. 26, in column (3), for the portion beginning with the words “put up in” and ending with the words “as in the ANNEXURE”, the words “pre-packaged and labelled” shall be substituted; (vii) against $. No. 30, in column (3), for the portion beginning with the words “put up in” and ending with the words “as in the ANNEXURE”, the words “, pre-packaged and labelled” shall be substituted; 806 (8) Ie WaT, feats 26 Wee 2022 (viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket ‘as in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (ix) after S. No. 91 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - or Khandsari Sugar, pre-packaged and labelled”; “OLA 1701 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and labelled; (x) after S. No. 98 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - “O8A ] 1904 | Puffed rice, commonly known as Muni, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki, pre-packaged and labelled”; (xi) against S. No. 101A, in column (3), for the portion beginning with the words “other than those put up in” and ending with the words and bracket “as in the ANNEXURE]", the words “, other than those pre- packaged and labelled” shall be substituted; (xii) 8. No. 163 and the entries relating thereto shall be omitted; (xiii) after S. No. 181A and the entries relating thereto, following S. No. and entries shall be inserted, namely: - “181B | 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, barrier cream, irrigator kit, sleeves, belt, micro-pore tapes”; \ (xiv) against S. No. 182, in column (3), for the words “put up in unit containers and bearing a brand name”, the words “, pre-packaged and labelled.” shall be substituted; (xv) S. Nos. 197A, 197B, 197C, 197D and 197E and entries relating thereto shall be omitted; (xvi) against S. No. 215, in column (3), for the words “put up in unit container and bearing a brand name”, the words “, pre-packaged and labelled” shall be substituted: (xvii) 8S. Nos. 230, 232, 233, 234A and 234C and entries relating thereto shall be omitted; (xviii) after S. No, 255 and entries relating thereto, the following S. No. and entries shall be inserted, namely: “255A | 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other facture appliances; artificial parts of the body; other appliances which are wom or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens {other than hearing aids]”; Rare Wes, fers 26 Wars 2022 806 (9) (xix) after S. No. 264 and entries relating thereto, in List No. 3, in item (B), the sub-item (1) and the entries relating thereto shall be omitted; C. in Schedule II — 6%, - {i) against S. No. 16, in column (3), after the word “guavas”, the words and brackets “, mangoes (other than mangoes sliced, dried)” shall be inserted; (ii) against S. No. 41A, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket “in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (iii) against S. No. 46, in column (3), for the portion beginning with the words “put up in” and ending with the words and bracket “in the ANNEXURE]”, the words “, pre-packaged and labelled” shall be substituted; (iv) against S. No. 65, in column (3), after the word “contraceptives”, the words “and Ostomy appliances” shall be inserted; (vy) S. No.70 and the entries relating thereto shall be omitted; (vi) after S. No. 85A and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - [85 ] 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of B bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 85C | 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114 I 85D "7 13 Leather further prepared after tanning or crusting, including) parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 85E | 4114 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather 85F | 4115 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour”; (vii) S. No.120 and the entries relating thereta shall be omitted; (viii) after S. No. 125 and the entries relating thereto, the following S. No. and entries shall be inserted, namely :- | “J25A 4905 | Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and glubes, printed”; | t | 806 (10) FRAME WaT, festa 26 Wes 2022 (ix) against 8S. No. 176B, for the entry in column (3), the entry “Fly ash bricks; Fly ash aggregates; Fly ash blocks” shail be substituted; (x) S. No. 187, 188, 189, 192 and 193 and the entries relating thereto shall be omitted; (xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “194A 8419 12 Solar water heater and system”; (xii) S. No. 195 and the entries relating thereto shall be omitted; (xiii) against S$. No. 197, in column (3), for the words and figures “machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437; parts (8433 90 00]”, the words “parts thereof” shall be substituted: (xiv) S$. Nos. 198, 205, 217, 221, 226 and 227 and the entries relating thereto shall be omitted; D. in Schedule II — 9%, - (i) against S. No. 30A, for the entry in column (3), the entry “Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars” shall be substituted; (ii) after S. No. 54B and entries relating thereto, the following S. No. arid entries shall be inserted, namely: | “S4C 3215 | Ail Goods, including printing ink, writing or drawing ink and other inks, whether or (iii) against S. No. 148, in column (3), the brackets and words “[Other than aseptic packaging paper]” shall not concentrated or solid, fountdin pen ink, ball pen ink”; be omitted; Civ) against $. No. 157B, in column (3), after the word and bracket “‘Scrips)”, the figures and words “; Cheques, loose or in book form” shall be inserted; (v) against S. No. 182D, in column (3), for the brackets, words and figures “(other than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content)”, the brackets and words “[other than Fly ash bricks; Fly ash aggregates; Fly ash blocks]” shall be substituted; (vi) S. No. 301A shall be re-numbered as S. No. 301AA, and before S. No. 301AA as so re-numbered, the followmg $. No. and entries shall be inserted, namely: “301A [8211 [Knives with cutting blades, serrated or not (including pruning knives), other than] knives of heading 8208, and blades therefor”; (vii) against S. No. 302A, in column (3), the brackets and words “{other than paper knives, pencil sharpeners and blades therefor]” shall be omitted; (viii) after S. No. 302A and entries relating thereto, the following S. No. and entries shall be inserted, naniely: - “302B 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar | tongs and similar kitchen or tableware”; (ix) against S. No. 317A, for the entry in column (3), the entry “(a) Concrete pumps [8413 40 00]; (b) other rolary positive displacement pumps [8413 60]; (c) Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep mbe-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps” shall be substituted; &) after S. No. 317B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - 317D 8414 90 12 Parts of air or vacuum pumps and compressors of bicycle pumps”; (xi) after S. No. 328 and the entries relating thereto, the following S. No. and entries shal! be inserted, namely: - “328A 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural ppoduce, other than machinery of heading 8437; parts thereof [8433 90 00] 328B 8434 Milking machines and dairy machinery”; (xii) after S. No. 329 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “329A 8437 | Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the working of cereals or dried leguminous vegetables other than farm type machinery and parts thereof”; (xiii) after S. No. 371 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “371A 84 or | E-waste Explanation.- For the purpose of this entry, E-waste means electrical and electronic 806 (12) FRIVAE Worrs, ATH 26 Wey 2022 equipment listed in Schedule I of the E-Waste (Management) Rules, 2016 (published in the Gazette of India vide G.S.R. 338 (E) dated the 23rd March, 2016), whole or in | part if discarded as waste by the consumer or bulk consumer”; (xiv) against S. No. 376AC, in column (3), the brackets and words “[other than wet grinder consisting of stone ay a grinder]” shal! be omitted; (xv) against S. No. 390, in column (3), the brackets, words and letiers “[other than Light-Emitting Diode (LED) Light Sources}” shall be omitted; (xvi) after S. No. 406 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: - “406A 8807 Parts of goods of heading 8801”; (xvii) against S. No. 413, for the entry in column (3), the entry “Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter” shal] be substituted; (xviii) against S. No. 438A. in column (3), the letters, words, and brackets “LED lights or fixtures including LED lamps: LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)” shall be omitted; E. in Schedule VI — 0.125%, (i) agabst S. No, 1, for the entry in column (3), the entry “Rough diamonds or simply sawn diamonds, industrial or non-industrial" shall be substituted; (ii) ‘against S. No. 3, for the entry in column (3), the entry “Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds}, temporarily strung for convenience of transport: synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped" shall be substituted; F. after Schedule VI and before Explanation, following entries shall be inserted, namely:- "Schedule VII - 0.75% S.No. Chapter / Heading | Description of Goods / Sub-heading / Tariff item ql) (2) (3) 1. 7102 Goods other than those specified against S. No. 1 in Schedule VI 2, 7104 Goods other than those specified against $. No. 3 in Schedule VI"; regMes Wors, fetes 26 Wes 2022 806 (13) G. after the Schedule VII, in the Explanation, for clause (ii) and the entries relating thereto, the following clause shall be substituted, namely:- ‘(ii) The expression ‘pre-packaged and labelled’ means a ‘pre-packaged commodity’ as defined in clause (/) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre- packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.’. 2. This notification shall be deemed to have come into force with effect from 18" day of July, By order and in the name of the Governor of Madhya Pradesh,