No. F A 3-32/2017/1/V (23) dated 20-11-2024

aiftriirs & fawm HATCTT oot I, HaTel AT AT S T A @ ! ade " Bhopal, the 20" November 2024 No. F A 3-32/2017/1/V (23) : In exercise of the powers conferred by sub-section (1), sub- section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) of section 16 and section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, 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, In the said notification, in the Table, against serial number 8, (i) after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: - “(ivb) Transportation of passengers, | 2.5 Provided that credit of input tax with or without accompanied baggage, charged on goods wused in by air, in a helicopter on seat share supplying the service has not been basis. taken. [Please refer to clause (iv) of paragraph 4 relating to Explanation].”. (ii) in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),” shall be inserted. 2. This notification shall be deemed to have come into force with effect from the 10 day of October, 2024. By order and in the name of the Governor of Madhya Pradesh, VANDANA SHARMA, Dy. Secy.