No. F A 3-42/2017/1/V (26) dated 20-11-2024

ST T T 3-42/2017/1/47 (26) : AELAUS AT 3R Jarew sfdfera, 2017 (2017 &1 m | @ (3) (4) (5) & frefoiaa gr smgf- URT 35 H IT-URT (@) e AT, 1961 . . & § kot ic ) ‘fl Ecrcioicirdea 3 ' @ froagd F — : AT 39 UBR T WRAEOT AT WA A IYT:- AR TSI, faid 20 TIR 2024 648 (1) 9992 | o7 Fard— el o cgae Rar AR ufemwor araawe; a1 dag S o I AT BRI, Bar ey # [ srgenfea R & gfaenfa fear seem - ‘ o] Bhopal, the 20" November 2024 No. F A 3-42/2017/1/V (26) : In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 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 amendment to amend this department’s Notification No. F A-3-42/2017/1/V(53) dated 30th June, 2017, namely:- In the said notification, in the Table, - (A) after serial number 25 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - (O] @ 3) “) ®) “25A | Heading | Supply of services by way of providing Nil Nil” 9969 or | metering equipment on rent, testing for 9986 releasing electricity connection, shifting of meters/service lines, issuing duplicate bills etc., which are incidental or ancillary to the supply of transmission and distribution of electricity provided by electricity transmission and distribution utilities to their consumers. (B) after serial number 44 and the entries relating thereto, the following serial numbers and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - “44A | Heading | research and development services | Nil | Provided that 9981 against consideration received in the the research form of grants supplied by- association, university, (a) a Government Entity; or (b) a research association, university, college or college or other institution, other notified under clauses (ii) or (iii) institution, of sub-section (1) of section 35 of notified under the Income Tax Act, 1961. clauses (if) or (iii) of sub- section (1) of section. 35 of the Income Tax Act, 1961 is so notified at the time of supply of the research and development service.” (C) after serial number 66 and the entries relating thereto, the following serial number and entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: - @ @ [©) [O) -3 “66A | Heading | Services of affiliation provided by a Nil Nil” 9992 Central or State Educational Board or Council or any other similar body, by whatever name called, to a school established, owned or controlled by the Central Government, State Government, Union Territory Government, local authority, Governmental authority or Government entity. (D) for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the following shall be substituted, namely: - “69 | Heading Any services provided by, Nil N 9992 or Heading (a) the - National Skill Development Corporation set 9983(,“ up by the Government of Heading India: 9991 (b) the National Council for Vocational ~ Education and Training; (c) an Awarding Body recognized by the National Council for Vocational ~ Education and Training; (d) an Assessment Agency recognized by the National Council for Vocational Education and Training; (&) a Training Body accredited with an Awarding Body that is recognized by the National Council for Vocational Education and Training, in relation to- () the National Skill Development Programme or any other scheme implemented by the National Skill Development Corporation; or (i) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (iii) any National Skill Qualification ~ Framework aligned qualification or skill in respect of which the National Council for Vocational Education and Training has approved a qualification package. (E) against serial number 71, in column (3), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted. (i) inparagraph2, (a) in sub-item (i), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted. (b) in sub-item (ii), for the words “National Council for Vocational Training”, the words “National Council for Vocational Education and Training” shall be substituted. 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,