THE MADHYA PRADESH GOODS AND SERVICES TAX ACT, 2017 Notification
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Body Notification No. F-A-3-33-2017-1-V (35), Dated 3rd June 2021

In exercise of the powers conferred by sub-section (1), sub-section (3) and subsection (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15, sub-section (1) of Section 16 and Section 148 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in this department's notification no. FA-3-32-2017-I-V(41) dated the 29th June, 2017, namely:-

In the said notification, in the Table,-

(a) in serial number 3, against items (i), (ia), (ib), (ic) and (id) in column (3), in the conditions in column (5), in the fourth proviso, in the Explanation, after clause (ii), the following clause shall be inserted, namely-

"(iii) the landowner-promoter shall be eligible to utilise the credit of tax charged to him by the developerpromoter for payment of tax on apartments supplied by the landowner-promoter in such project.";

(b) in serial number 25,-

(i) after item (ia) in column (3) and the entries relating thereto, in columns (3), (4) and (5), the foilwing items and entries shall be inserted, namely,-

(3)	(4)	(5)
"(ib) Maintenance, repair or overhaul services in respect of ships and other vessels, then engines and other components or parts.	2.5	-

(ii) in item (ii) in column (3), for the word, brackets, "figures and letter "and (ia)", the brackets, figures, letter and word "(ia) and (ib)" shall be substitued.

2. This notification shall come into force with effect from the 2nd June 2021.

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

R. P. SHRIVASTAVA, Dy. Secy.