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THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. F A 3-33-2017/1/V-(42)-. Dated 30th June, 2017

In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby notifies the rate of the state tax of-

    (i) 2.5 per cent, in respect of goods specified in Schedule I,

    (ii) 6 per cent, in respect of goods specified in Schedule II,

    (iii) 9 per cent, in respect of goods specified in Schedule III,

    (iv) 14 per cent, in respect of goods specified in Schedule IV,

    (v) 1.5 per cent, in respect of goods specified in Schedule V, and

    (vi) 0.125 per cent, in respect of goods specified in Schedule VI

appended to this notification (hereinafter referred to as the said Schedules), that shall be levied on intra-State supplies of goods, the description of which is specified in the corresponding entry in column (3) of the said Schedules, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Schedules.

Explanation. - For the purposes of this notification,-

    (i) The phrase "unit container" means a package, whether large or small (for example, tin, can, box, jar, bottle, bag, or carton, drum, barrel, or canister) designed to hold a predetermined quantity or number, which is indicated on such package.

    (ii) The phrase "registered brand name" means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person, and which is registered under the Trade Marks Act, 1999.

    (iii) "Tariff item", "sub-heading" "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).

    (iv) The rules for the interpretation of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

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

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

S. D. RICHHARIA,

Dy. Secy.