In exercise of the powers conferred by sub-section (3) of section 54 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. F A-3-30/2017/l/V(51) dated 30th June, 2017, namely:-

In the said notification, in opening paragraph, for the words, brackets, letters and figures "specified in sub-item (b) of item 5 of Schedule II of the Madhya Pradesh Goods and Services Tax Act", the words,"of construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the amount charged from the recipient of service includes the value of land or undivided share of land, as the case may be, except where the entire consideration has been received after issuance of completion certificate , where required , by the competent authority or after its first occupation , whichever is earlier", shall be substituted.

2. This notification shall be deemed to have come into effect from the 20th day of October, 2023.

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

VANDANA SHARMA, Dy. Secy.