No. F A-3-42-2017-1-V(16) dated 08.02.2019 - Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in its 31st meeting held on 22.12.2018.

.IM maaammamammmm'asammm' age LL66 (9)(v) ,(s)(z)‘('1) ma; mmmmpthaaagesemozkamw) ammmamwwsmaw‘ 'mamma'm) m'mwnammm) 11:.me “Max:112 33W Leiafimamaflmwwmmwmama: (9)(v):‘ (s)(2)(L) ‘-:e11m&(1) uwawwwamwawmmmfimmamfl m'nra'" area”? afr 31321-211193. 1331115119111, (ammmafizmmfiwfimfimfifimmm; afiaiazwfiafimm, 212m- 9143) arm 12ma113ia=htish§afl mafiagfiammfigssam, 21111:" 'mflfiflafitmfirmfimfifsflfi man'aqamafirmmml nwafimfifiwmfimfiammmfl, Wfifiifismfizow a 1:05. 11—3—42—2017—1—‘TTfi.—%IRH €11 flan is 311%? 348 $ “@173 (3) % 31331101 131,99 3mm "£1 nwufimfiawmfiwfiam WEEK; Bhopal, the 8th February 2019 No. F A-3—42/2017/1/V( l6 ) In exercise of the powersconferred by sub-section (1) ofsection 11 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 Of 2017), the, State Government, on beingsatisfied that it is necessary in the public interest to do so,on the 1ecom1nendations of the COuncil, hereby makes the following further amendments in this department notification No. F A—3—42/2017/1/V(S3)- 2017 dated 30 June, 2017, namely:- In the said notification, - (i)in the Table, - (a) atte1 serialnumber 21 A and the entries relatingthereto, the following serial number and entries shall be inserted,namely: I (a) a Department or Establishment of the Central Government 'or State Government or Union - territory; or . (b) local authority; or which has taken registration under the Madhya Pradesh Goods and Services-Tax Act, 2017 (19 .Vof 2017) only for the purpOSe of deducting tax, under Section 51 and not for making a taxable “21B Heading Services provided by a goods transport agency; Nil Nil”; . I 9965 or by way of transport ofgoods in a goodscarriage, Heading to, + i (b) afiel serial number 2 supply of goods or services. 7 and theentries relating thereto, the following serial timber and entries holders under Pradhan Mant'ri Jan Dhan Yojana shallbe inserted, namely: - “27A Heading Services provided by a banking company to Nil Nil”; I Basic Saving Bank Deposit (BSBD) account (c) against serial number 34A, in the entry in column (3), after the letters and words “PSUs from the”, the words “banking companies and” shall be inserted; (d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - “Heading 9992 .or Heading 9963”; (e) serial number 67 and the entries relating thereto, shall be omitted; (t) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namelyz; L I l “74A Heading Services provided by rehabilitation professionals Nil Nil”; 9993 recognised-under the Rehabilitation Council of I India Act, 1992. (34 of '1992).by way of rehabilitation, therapy or.counselling and such I other activity as covered by the said Act at medical establishments, educatiOnal institutions, rehabilitation centres established .by Central Government, State Government or Union territory or an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961). (ii) in paragraph 2, alter clause (za), the following clause shall be inserted, namely: - “('zaa) “financial inStitution” has the same meaning as assigned to it in clause (c) ofsection 45- l of the Reserve Bank of India Act, 1934 (2 of 1934).”. 2. 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.