No. F A-3-47-2017-1-V(17) dated 08.02.2019 - Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

M ‘nib—314.2195 I Emmssw (LE)1701 {am-new. new l:(v)‘ (c) (z) ~(L- V fimnnnmlaxmgagmizme “gleaming; 'l , ama aka—{#3433213 mamfimafimmm- m$fimmufiw In (mmmamm (10mm, mmaaflrafimfimmfir mafiawafifiw 2017 (ah-ma: 19 maimfiahififil W131, $1165 '8 mi? 2019 nwfisraatmmaafiwfiamafisn'fim neauéer:raqa,ftwfir 8 train 2019 104 (39) Bhopal, the 8‘h February 2019 No. F A 3-47/2017/1_N( Ff- ) 1n exercise of the powers. conferred by sub-section (3) of Section 9 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 notification No.‘ F A '3-47/2017/1/V(59) dated 30 June, 2017,.namely2- 1n the said notification, - (i) in the'Table, -' h (a) against serial'number 'l, in the entry in column (2), alter item (g), the following proviso shall‘be inserted, namely: - “Provided that nothing contained ‘in__this entry shall apply to services previded by a goods transport agency, by way '01“ transport ofgoods in a goods carriage by road,'to, -‘ (a) a Department or; Establishment of the Central Government .or State Government or Union territory; or (b) local authority; or g which has taken registration under the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) only for the purpose of deducting tax under section 51 and not fOr making a taxable supply Of goods or services”; _ (b) after serial number [land the entries relating thereto,.the following serial numbers and _ entries shall be inserted, namely: '(2) g “12. Services provided by business. Business facilitator (BF) A banking company facilitator (BF) to a banking" , V located in the taxab' company V . J V - territory _ 13. Services provided by an agent An agent of business A'. ,busine of 'buSiness_ correspondent correspondent (BC) correspOndent, locat (BC) to business correspondent I in the taxable territon (BC). . l g 1.4. Security "services? (services Any person other than a A registered per's provided by way of supply of body corporate - located in the tax: security personnel) provided to territory.”; a registered person: Previded that nothing contained in this entry shall apply to, — (i)(a) a Department or Establishment of the Central Government or State Government. or Union . territory; or (b)_ local authority; or which has taken registration under the Madhya . Pradesh Goods and Services Tax Act, 2017 (1901‘ 2017) only for the purpose of deductingtax under section 51 of the said Act and not for making 'a taxable supply of goods Or services; or ‘(ii) . a registered person paying tax under section 10 of the said Act. (ii) I in the Explanation, after clause (g), the following clause shall be inserted, namely: - “(h) provisions of this notification, in 50 fans they apply to the Central GOvernment and State Governments, shall also apply to the Parliament and State Legislatures”. 2. This notification shall Deemed to have come into force w.e.f. 13‘ January, 2019. By order and in the name of Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.