In exercise of the powers conferred by sub-sections (3) and (4) of Section 9, sub-section (1) of Section 11, sub-section (5) of Section 15 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 to amend this department's Notification No. F A-3-42-2017-1-V (53). dated 30th June 2017. namely: -

In the said notification, in paragraph 3, in the Explanation, after clause (iv), the following clause shall be inserted, namely : -

"(iva) For removal of doubts, it is clarified that any authority, board or body set up by the Central Government or State Government including National Testing Agency for conduct of entrance examination for admission to educational institutions shall be treated as an 'educational institution' for the limited purpose of providing services by way of conduct of entrance examination for admission to educational institutions.".

2. This notification shall be deemed to have come into effect from the 01st March, 2023.

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

R. P. SHRIVASTAVA, Dy. Secy.