In exercise of the powers conferred by sub-section (6D) of Section 25 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 and in supersession of this department's notification No. F-A-3-10-2020- 1-V (25), dated 4th May 2020 except as respects things done or omitted to be done before such supersession, hereby notifies that the provisions of sub-section (6A) or sub-section (6B) or sub-section (6C) of Section 25 of the said Act shall not apply to a person who is,-

(a) Not a citizen of India; or

(b) A Department or establishment of the Central Government or State Government; or

(c) A local authority; or

(d) A statutory body; or

(e) A Public Sector Undertaking; or

(f) A person applying for registration under the provisions of sub-section (9) of Section 25 of the said Act.

2. This notification shall be deemed to have come into force with effect from the 23rd day of February. 2021.

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

R. P. SHRIVASTAVA. Dy. Secy.