No. F A 3-47-2017-1-V (24) Bhopal, the 27th July 2023

6IL 4S°2 lub YO be ipol biPiee/bR 2h Ibe DhieS kpMhins Newt IPC 'Z Wie be pol feD{e ‘Bip w PIs Pee) yw (S) Hie ‘fe (1A) Die “be (€) tebdice “REPS sp 8 ipsis teus (1) ‘He bia (2) “ke Leb aye we Sif 12 spl) (22)RIb/I/210Z/ZE-€ A thd sblieus were lp leliee) BS INBPA ‘Mh Mbit bib ‘(4) Mb be kp 1 Dip (>) Dib bE 2Ye (€) Wh DE ‘(1) Dib HE lye 6 Li kp (61 Leb 4102) KhiS 2 eek: orsudassaidpsoc aad paipbb Bs ‘eae teloih ‘pip sb PIs Priel be (S) Leelee ‘fe (1) Die ‘fe (€) Heeb ‘LgP op OL lest teas (II) “S 87 bie Olle wa Iv Bhd 008 Rib wh sbbip Be, ‘AJ se PPAUE Aye Ik WE ‘hr 1g Let PINS Wasa, fea 4 RRR 2023 720 (1) arora, feat 4 fearax 2023 vitor 8 wager wera fora area 8. Bhopal, the 4 December 2023 No. F A 3-32/2017/1/V(48) : 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. FA3-32-2017-1-V(41) date 29th June 2017 namely:- In the said notification, - (A) in the Table, (i) against serial number 8, in column (3), in item (vi), after the condition in column (5) against the rate of 2.5 percent,the following condition shall be inserted, namely:- “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration:‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by “C* only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; (ii) against serial number 10, in column (3), in item (i), after the condition in column (5) against the rate of 2.5 percent, , the following condition shall be inserted, namely:- “Provided further that where the supplier of input service in the same line of business charges state tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5%, shall not be taken. Illustration: ‘A’ engages ‘B’ for transport from New Delhi to Jaipur in a motor cab for Rs. 1000. ‘B’, for supplying the said service, hires a motor cab with operator from ‘C’ for Rs. 800. ‘C’ charges ‘B’ state tax at the rate of 6% (Rs. 48). If ‘B’ charges ‘A’ state tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service in the same line of business supplied by ‘C’ only to the extent of Rs. 20 (2.5% of Rs. 800) and not Rs. 48.”; 720(2) Fee wows, fate 4 AFI 2023 (iii) against serial number 34, - (a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted; (b)in column (3), item (v) and the entries relating thereto shall be omitted; (iii) against serial number 34, - (a) in column (3), in item (iv), for the words “totalisator or a license to” , the words “licensing a” shall be substituted; (b)in column (3), item (v) and the entries relating thereto shall be omitted; (B) in the Annexure: Scheme of Classification of Services,- (i) serial number 696 and the entries relating thereto shall be omitted; (ii) serial number 698 and the entries relating thereto shall be omitted. 2. This notification shall be deemed to have come into effect from the 20th day of October, 2023. By order and in the name of the Governor of Madhya Pradesh, VANDANA SHARMA, Dy. Secy. freiaa, wredia yet cer daa UHH, weeds eer eradte Saha Yeon, dort S gfea cen werrPr—2028.