FA -3-04-2022-1-5 (23) date 13-04-2022

wae 174] ATT, Gua, feria 13 sitet 2022-2 23, Bey 1944 store, Prater 13 site 2022 are @ sie (@) 4 afi] & ate ot war ae F sie @) a cerraei safe A anapfie ao ac oy eit, eit or amare & sierfa oar @, qatar Teh S aie (6) aT aeraet wife: ¥ zen fate sa after o words 4 faite qara wel S oni ved gy, Sart wpa S afte 2: art Seay piesa a sees arte garg ter 8); vers Ua wie a ge 2. | 6901 00 10 Riferera cael sega a ait et Rifererra Peet 6904 10 00 Pah gz 3% wae, zit sik seara afta er Gi) vad Brargew eRe afSPes, 1975 (1975 wT 51) BY vee ope, forrd sicia aecht aaa & separ aie aeara fee cen are erie fey Hs, & Pre & fae 342 HeAMeT weiss, sie 13 ater 2022 Sade wt wet 1 @) Wea at Of A ora wT A yaad He OT VaR W WRG gqye GX SI yeaa wel ferat ra 2; afk ¥ (a) Aret a Uf & fey wget are a Vasil a ARG gage HR or geaa sik FAYE une & fe aT OS ae a Of we we ud Get eS aie Hae ATA Be GarHr WTIRT (2) sik deel waa We PaaS Sarda ary Bid am. i. alarda, soafea. arora, aie 13 ater 2022 fora are &. or. Wh. stared, orate. Bhopal, the 13° April 2022 No. F A 3-04/2022/1/V(23) ; In exercise of the powers conferred by sub-section (1) of section 11 and sub-section (1) of section 16 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much State tax leviable thereon under section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) as is in excess of the amount calculated at the rate specified in corresponding entry in column (4) of the said Table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said Table: Table S. Tariff item, Description Rate | Condition No. | subheading, heading or No. Chapter . 1. 6815 Fly ash bricks or fly ash aggregate with 90 per 3% 1 cent. or more fly ash content; Fly ash blocks 2. 6901 00 10 Bricks of fossil meals or similar siliceous earths 3% 1 3. 6904 10 00 Building bricks 3% 1 4. 6905 1000 Earthen or roofing tiles 3% 1 Reagan wars, fee 13 atte 2022 342 (1) Explanation.- (i) For the purpose of this notification, “ Tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (ii) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975:(51 of ~- 1975), including the Section and Chapter Notes and the General Explanatory Notes ofthe - First Schedule shall, so for as may be, apply to the interpretation of this notification. ANNEXURE Condition No. Condition 1. (a) credit of input tax charged on goods or services used exclusively in supplying such goods has not been taken; and (b) credit of input tax charged on goods or services used partly for supplying such goods and partly for effecting other supplies eligible for input tax credits, is reversed as if supply of such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of the Madhya Pradesh Goods and Services Tax Act, 2017(19 of 2017) and the rules made there under. 2. This notification shall be deemed to have come into force on the 1* day of April, By order and in the name of the Governor of Madhya Pradesh,