Prescribing persons liable to pay tax on reverse charge for the Madhya Pradesh Goods and Services Tax Act, 2017.

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....owers conferred by sub-section (4) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the Governor, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from an unregistered supplier shal....

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....o. F-A-3-32-2017-1-V(72) 29^th June 2017, at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3) as amended. Promoter 2 Cement falling in chapter heading 2523 in the first schedule to the Customs Tariff Act, 1975 (51 of 1975) which constitute the short fall from the minimum value of goods or services or both required to be purchased by a promoter for construction of pr....

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.... (i) the term "Promoter" shall have the same meaning as assigned to it in clause (zk) of section 2 of the Real Estate (Regulation and Development) Act, 2016; (ii) "project" shall mean a real estate project (REP) or a Residential Real Estate Project (RREP); (iii) the term "Real estate project (REP)" shall have the same meaning as assigned to it in clause (zn) of section 2 of t....