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    <description>Notification under the Madhya Pradesh Goods and Services Tax Act, 2017 requires that the whole of State tax under section 9 be paid on reverse charge by recipients for specified service categories. The Table identifies suppliers (e.g., goods transport agencies, advocates, arbitral tribunals, government authorities, directors, insurance agents, recovery agents, authors/composers) and the corresponding recipients (business entities, bodies corporate, partnerships, factories, societies, registered persons). The notification clarifies recipient treatment for freight payers and adopts definitions used in the Central/Integrated/Union Territory GST Acts; it is effective 1 July 2017.</description>
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