Notifies the state tax rate of 2.5 per cent on intra-State supplies of goods.

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....f the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of. the Council, hereby notifies the state tax rate of 2.5 per cent on 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 the case may be, as specified in the correspon....

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.... by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or commissioner of the State tax, as the case may be allow in this regard. Explanation. - (1) In this notification, "tariff item", "sub-heading" "heading' and 'Chapter" shall ....