FA-3-43-2017-1-V (89) Dated 16-12-2021
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at Sea cis feat oT aH Fz. equa Visita HAH 488] We, Wea, fesie 16 Fara 2021—STETAT 25, We 1943 artis ape fear aoe, feria 16 fearat 2021 (Ss) ded ved wiferat ar walt ara Sy UT ear ahtag al faite & sre we, WEEN, ga fam at af 1. Sat afte A, yet Aare A — @) sara (i) F, weet “atk Fee ashea” & eI We, wed sit wien”, Het afc, Safa aT as “(iv) faire uftar 4 feera Leni, sfen verde anfe gro angfd at a arett tani Vasil & arena Tei Sar at argtd 2, water F,— afarrr, 1988 (1988 I 59) Bt aT 2 & GS (22), GS (25) aie (26) FT" FIM, Hela, wel, sil ik erat Alex ated, ‘Aem” ait statraa” a aet arf een si evar afafran, Ufacentta feat Sram; (2) Fe (a) & ore, Feifetad siarenfta fear se, aet:— 976 mages usta, fear 16 fearaxt 2021 (71) fafere ufter & altars ta vite 8 8, atta ‘dea st race at Gard wer aed E feta eT FT am. Ut. sitareta, srafaa. aoe, fear 16 fearaz, 2021 frat seat 2. amt. Uh. attarnaa, srafaa. Bhopal, the 16 December, 2021 No. F-A-3-43-2017-1-V (89).—In exercise of the powers conferred by sub-section (5) 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 amendments further to amend in this department's Notification No. FA-3-43- 2017-1-V(55) dated the 30" June, 2017, namely:— 1. In the notification,— (i) in clause (i), for the words “and motor cycle;”, the words “, notor cycle, omnibus or any other motor vehicle;” shall be substituted, (ii) after clause (iii), the following clause shall be inserted, namely:— “(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.” 2. In the said notification, in Explanation,— (i) in item (b), for the words, brackets, numbers and figures “and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of Section 2 of the Motor Vehicle Act, 1988 (59 of 1988). ”’, the words, brackets, numbers and figures,motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of Section 2 of the Motor Vehicle Act, 1988 (59 of 1988)."* shall be substituted; (ii) after item (b), the following shall be inserted namely,— “(c) Specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.” 2. This notification shall come into force with effect from the 18t day of January, 2022. By order and in the name of the Governor of Madhya Pradesh,