No. F A-3-74-2017-1-V(19) dated 08.02.2019 - Seeks to amend notification No. 48/2017 to amend the meaning of Advance Authorisation

Hanna's m, few 8 watt 2019 Bhopal, the 8“1 February 2019 No. F A 3-35/2017/1/V ( [8 ) In exercise of the powers conferred by' sub-section (3) of section llof the Madhya Pradesh’ Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary to do so for the purpose of clarifying the scope and applicability ,of this. department notification No. F A3-32-2017—1-V(41) dated 29 June, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namelyz~ “Explanation 2. Nothing contained in this. item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India” . The existing Explanation in the above items shall be renumbered as Explanation I.l\) 3. This notification shall Deemed to have come into force w.e.f. 1St January, 2019; By order and in the name of GOvernor of Madhya Pradesh, ARUN PARMAR, Dy. Secy. nwfiafimamfifiamm WW was, farm 8 1516111 2019 104 (43) _ Bhopal, the 8‘h February 2019 vernment, 'on the=recommmdat10ns of the . fdepartmentnotification No. FA-3-74- , In exercise Services TaxAct, 2017-1-V (137) datedthe '111 thesaidnotification,- (i) Inthe Table;thecolumnnumber (2) againstS; N01 after the. entry, the fonowing'. proviso shallbe inserted,namely.. “Providedthatgoods sosupplied,when exports have already been made afier availing input taxcredit on inputs usedinmanufacture of such exports, shall be usedinmanufacture and, -_ supply of taxablegoods (other than nil ratedor fully exempted goods) and a certificate to this effect from a charteredaccountant is.submitted ‘to_ the commlsslonor of. State. taxor. any. other Provided- furtherthat116suchcertificate shall.berequiredifinput tax credithas netban v availed on inputsused111manufacture of export goods omitted. j . - T By order and in the name of Governor of Madhya Pradesh, ARUN PARMAR, Dy. Secy.