No. F A-3-32-2017-1-V(15) dated 08.02.2019 - Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

Lazmmw .(sL- A ""mmmegaguggg L A .nmmmgmaaguegwapm 11112111111111.939111112111311411;:‘(11a111)21:® 'I1111311111113 (v)- A wwwa I V x awagemegg 1211111(111)11E(/1)(A1)‘(111)(11)(1)211311;.(1111) A (v)' 1111121222619322221012222118.1112z 8861212131211822121211:m:1:2£11:1321115151181213211222111111» 1:(91:21':21112120022:1321182121222Wm:11:21192(11) mwamw 2121:2121:21221:‘h111_11:(1) 'mafiwmmw. whammmeiwsg haw-221121;; 2112121111212112)"i-L866_- :11;A 19)(v): 22121122:$11121:(91:118(v)‘(€)‘ (z)m:1::118L911121:1::1:(1)21:1:121' 348 a? we (3) a: 3133101 Eh‘l new, 3185111113 We“ emit. W 13‘, nmfimtwfiammm, Bhopal, the 8‘h February 2019 No, FAS-32n20'17-1;V(iS’) Intexercise of the pOWers cenfen'ed by sub-section (1). of section 9,-sub-‘se'Ction' (1). of Section 1'1,Sub«secti0nv (5); of"Section 15 and sub-section (1)-of section 16. of the Madhya.Pradesh"Goods-gand'Seryic'es Tax-(Act, 2017. (1901‘ 2017), the-State Government, onthe recommaidations (if the Council, and on being satisfied that it is necessary in the public interest‘to do so,,he_reby. makes the folloWing further: atnendments in this, department notification No: FA3}32-‘201‘7:jleV(41) dated 29"June, 20'17, namely:— I. In the said notification, - V - (a) against serial-number 3., in column (3), in item (xii), after the brackets, figures and word - ' -“(xi) abovef’, the Word and._number"‘and Serial number 38 below” Shall be inserted; (b) against serial number’l7,in column (3),: in item (i), lin'Eiiplanation 1, the‘-words“school,~ College? shall be-omitted; j. v a .V y _. 'y _ V a v V (A) after ite -(i’v),in column (3) and the entries relating thereto in columns (3),*(4) and (5), the following shall‘be inserted, namely: - I ”f”;— __,W , .‘fl (4) 7(5) I“(iva) Transportation of passengers, with or without.‘ ' Provided. that , accompanied. baggage, by :air, by non-scheduled air - credit of - input V tranSport} service - or: charter operations, engaged by '. i ‘ taxeharged on specified organiSations ‘in respect. of religious . - 4 goods, used in pilgrimage facilitated by the Government of India, supplying the under bilateral arrangement. .- service has not ’ been taken _ [Please _ refer to . clause (iv) A of paragraph - relating to y ”Explanationl”; (B) in columni(3),-_l.in item j(yii_),-_afier the brackets mitt figures “(iv),”', the brackets and figures.“(iva),” shall be inserted; ‘TIWWW,W smfizow gs) against serial number 15, for item- (vi) in coluniri.(3) and the entries relating thereto in columns (3), (4) and=(5)~,'the following shall be, substituted, harnely: 3 “(vi) ServiCe'ofthird'-p_arty insurance of “goods carriage” (vii) Financial'and related seNiCes other than (i), (ii),,(iii),e LOX-NV), and (mama a (e) against Serial number}1-7,,Lfor item-(viii) in column (3) and the entries'relating thereto in celumns (3), (4) and-(5);'the following _shall-,be.substituted, namely: - I. - v- i V x . . f_....>_-<3-)j r -(-4> 1 ; a (5) ‘?(viia) Leasing'orrentiiigzof goods Same rate of state tax. as H t applicable onfSupply of like I goods involving transfer of title in. goods _ (viii) Leasing or rental services, 'with or: _ without operator, other than. (i); (ii),' (iii); (iv), . V . g' -”; (0 [against serial number’21, in column (3), in item (ii); afierthe brackets,rfigur.es and word “(i) above”; the words and number “and serialinumbe'r‘ 38 beloW” shall be inserted; i (g). against'serial number25,1ncelumn-(3), in item (ii), after the brackets; figures'and-wOrd “(1) above”? thewords and number “and serialnurnber 38 below” shall be inserted; _- (A) against item-(ii) in column (3), for the entry in column (4), the entry “6” shall be , V substituted; i - I. V (B)after item (ii) ”in-column (3) and the emiss- relating thereto in calms (3), (4) and (5), the following shall be“~inserted,._namely: (3)' '“f . g ”(4) 'r of admission to; exhibition of cinematograph films where price of admission ticket'is-l above one ‘ hundred rupees.‘ (C) in item (iiia), the Words“exhibition of cinematOgraph films,” shallbeomitted', (D) in column (3), in item (vi); after the brackets and figures “(ii),”, the brackets-and figures “(iia),” shallibe inserted; 131) after serial number 37 in column (1) and the entries relating thereto-in column (2), (3); (4) and (5) the following serial number and‘entries shall be inserted, namely: - “38. 9954 or , Service by way of construction or 9983 or engineering or installation or. other technical 9987: services, provided1n relation of setting up of . following,- . . (a) Bio-gasplant (b) Solarpower based devices . (0) Solar power generating system ._ _' Electricity Generator (WOEG) _ V _‘ 9 4”; (e), Waste to energy plants] devices 1. energy Explanatibn: - This entry shall be read in conjunction with serial number 234 of Schedule I of the notification No. F A-3-' v (ii) - inparagraph 4 relating to Explanauon,afier clause (x), the following clauses shall be » v “(xi) “specifiedorganisation” shall mean,.- . (a) Kumaon Manda] Vikas Nigam Limited, a Government of Uttarakhand Undertaking; or (13) ‘Committee’ or ‘State Committee’ as defined in section 2 of the Haj" Committee Act, 2002 (35 of 2002). (xii) “goods carriage”has the same meaning as aSSigned to it in clause (14) of sect-iOn, 2 of the Motor Vehicles Act, 1988 (59 of 1988).”. 2. This notification shall come into force on the 1". day of(January, 2019.