In exercise of the powers conferred by sub-section (3) of section 1, read with section 51 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in this department notification No. F A-3-63/2017/V(82) dated the 29th September, 2018, namely:-

In the said notification, after the second proviso, the following proviso shall be inserted, namely:-

"provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub-section (1) of section 51 of the said Act.",

2. This notification, shall deemed to have come into effect from 31st December, 2018.

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

ARUN PARMAR, Dy. Secy.