TaxTMI 
TaxTMI 
Amendments in the Notification No. FA-3-32-2017/1/V/(41) dated the 29th June, 2017
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....tification issued by this department No. FA-3-32-2017/1/V/(41) dated the 29th June, 2017, published in the Madhya Pradesh Rajpatra (Extraordinary) No. 292 dated 29th June 2017, namely:- AMENDMENTS In the said notification, in the Table,- (i) against serial number 3, for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(iii) Composite supply of works contract as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017, supplied to the Government, a local authority or a Governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovat....
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....t of a factory; or (f) a structure meant for funeral, burial or of deceased. 6 - (v) Composite supply of works contact as defined in clause (119) of section 2 of the Madhya Pradesh Goods and Services Tax Act, 2017, supplied by way of construction, erection, commissioning, or installation of original works pertaining to,- (a) railways, excluding monorail and metro; (b) a single residential unit otherwise than as a part of a residential complex; (c) low-cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India; (d) lo....
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.... person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 2.5 Provided that credit of input tax charged on goods and services used in supplying service has not been [Please refer to Explanation no. (iv)] or Provided that the goods transport agency opting to pay State tax @ 6% under this entry shall, thenceforth, be liable to pay State tax @ 6% on all the services of GTA supplied by it"; (iv) against serial number 10, for item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:- (3) (4) (5) "(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service r....