Madhya Pradesh Amends GST Notification: Expands "Governmental Authority" Definition and Adds New Service Entries.
The Madhya Pradesh State Government has amended Notification No. F-A-3-42/2017/1/V(53) under the Madhya Pradesh Goods and Services Tax Act, 2017. Key changes include the substitution of the term "governmental authority" with broader entities like Central Government, State Government, Union territory, and local authority. New entries have been added for services by government entities, goods transport agencies, and access to roads or bridges. The definition of "Authority" and "Government Entity" has been updated to include entities with significant government participation. These amendments are made in public interest based on recommendations from the GST Council.