In exercise of the powers conferred by sub-section (2) of section 23 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, on the recommendation of the Madhya Pradesh Goods and Services Tax Council, hereby, specifies the persons who are engaged only in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category of persons exempted from obtaining registration under the aforesaid Act.

2. This notification shall come into force on the 1st day of July, 2017.

By order and in the name of the Governor of Madhya Pradesh,

Arun Parmar,

Dy. Secy.