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मध्यप्रदेश शासन
सत्यमेव जयते
मध्यप्रदेश राजपत्र
(असाधारण )
प्राधिकार से प्रकाशित
क्रमांक 159 ]
भोपाल , सोमवार, दिनांक 22 अप्रैल 2019-वैशाख 2, शक 1941
वाणिज्यिक कर विभाग
मंत्रालय, वल्लभ भवन, भोपाल
भोपाल, दिनांक 22 अप्रैल 2019
No. F A- 3-42-2017-1 - V ( 68 ) In the English translation of the notification of this department No. F A- 3-42-2017-1 - V- (68 ) dated the 27th July, 2018 , published in the Madhya Pradesh Rajpatra (Extraordinary) No. 415 dated 27th July, 2018 , the following corrigendum is hereby published:-
CORRIGENDUM
At pages 830 ( 5) , 830(6) and 830 (7) , the English translated text of the notification shall be replaced by the following text, -
" In the said notification, -
(i) in the Table , -
(a) against serial number 4, in the entry in column (3 ) , the words " Central Government, State Government , Union territory, local authority or " shall be omitted;
(b) against serial number 5, in the entry in column (3 ), the words " Central Government , State Government , Union territory , local authority or " shall be omitted;
(c) after serial number 9C and the entries relating thereto , the following serial number and éntries shall be inserted, namely: -
317 318
मध्यप्रदेश राजपत्र, दिनांक 22 अप्रैल 2019
(1)
(2)
(3)
(4)
(5) "9D
Nil" ;
Nil
Chapter 99
Services by an old age home run by Central Government , State Government or by an entity registered under section 12AA of the Income- tax Act, 1961 (43 of 1961 ) to its residents ( aged 60 years or more) against consideration up to Rupees Twenty Five Thousand per month per member provided that the consideration charged is inclusive of charges for boarding , lodging and maintenance .
(d) after serial number 10 and the entries relating thereto , the following serial number and entries shall be inserted, namely: -
(1) (2)
(3)
(4) (5)
Nil
" 10A
Nil";
Heading 9954
Services supplied by electricity distribution companies by of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network up to the tube well of the farmer or agriculturalist for agricultural use .
(e) against serial number 14 , in the entry in column (3) , for the words " declared tariff" , the words "value of supply " shall be substituted;
(f) against serial number 19A , in the entry in column (5), for the number "2018 " , the number " 2019" shall be substituted;
(g) against serial number 19B, in the entry in column ( 5) , for the number "2018 " , the number "2019" shall be substituted;
(h) after serial number 24 and the entries relating thereto , the following serial number and entries shall be inserted , namely: -
(2)
(1)
(3)
(4)
(5)
Nil";
" 24A
Nil
Services by way of warehousing of minor forest produce .
Heading 9967 or Heading 9985
( i) after serial number 31 and the entries relating thereto , the following serial number and entries shall be inserted, namely: - 318 ( 1)
मध्यप्रदेश राजपत्र, दिनांक 22 अप्रैल 2019
(1) (2) "31A
9971 Heading or Heading 9991
31B Heading 9971 or Heading 9991
(3)
(4)
(5)
Nil
Nil
Services by Coal Mines Provident Fund Organization to persons governed by the Coal Mines Provident Fund & Misc . Provisions Act, 1948 (46 of 1948) .
Nil";
Nil
Services by National Pension System (NPS) Trust to its members against consideration in the form of administrative fee .
(j ) after serial number 34 and the entries relating thereto, the following serial number and entries shall be inserted, namely: - (1) (2) " 34A Heading 9971
Services supplied by Central Government, State Government , Union territory to their undertakings or Public Sector Undertakings (PSUs) by way of guaranteeing the loans taken by such undertakings or PSUs from the financial institutions .
(3)
(4)
(5)
Nil";
Nil
(k) against serial number 36A, in the entry in column (3 ) , after the number "36 " the word and number " or 40 " shall be inserted;
(1) after serial number 47 and the entries relating thereto , the following serial number and entries shall be inserted , namely: - (1) (2) "47A Heading 9983 or Heading 9991
(3)
(4)
(5)
Nil";
Nil
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI ) to Food Business Operators .
(m)after serial number 55and the entries relating thereto , the following serial number and entries shall be inserted, namely: - (1) (2) "55A Heading 9986
(3)
(4)
(5)
Nil";
Nil
Services by way of artificial insemination of livestock (other than horses) .
(n) after serial number 65A and the entries relating thereto , the following serial number and entries shall be inserted, namely : - मध्यप्रदेश राजपत्र, दिनांक 22 अप्रैल 2019
318 (2)
(1) (2)
(3)
(4)
(5)
Nil
"65B
any other Heading 9991 or Heading
Services supplied by a State Government to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government on the mineral dispatched by the mining lease holders .
Explanation.- " mining lease holder" means a person who has been granted mining lease , quarry lease or license or other mineral concession under the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957) , the rules made thereunder or the rules made by a State Government under sub- section (1 ) of section 15 of the Mines and Minerals (Development Regulation) Act, 1957 . and
Provided that at the end of the contract period, ERCC shall submit an account to the State Government and certify that the amount of GST deposited by mining lease holders on royalty is more than the GST exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and where such amount of GST paid by mining lease holders is less than the amount of GST exempted, the exemption shall be restricted to such amount as is equal to the amount of GST paid by the mining lease holders and the ERCC shall pay the difference between GST exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and GST paid by the mining lease holders on royalty ." ;
318 (3) मध्यप्रदेश राजपत्र , दिनांक 22 अप्रैल 2019
(o) after serial number 77 and the entries relating thereto , the following serial number and entries shall be inserted, namely: -
(5)
(4)
(3)
(2)
(1)
Nil" ;
Nil
"77A Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force , engaged in, -
(i ) activities relating to the welfare of industrial or agricultural labour or farmer ; or
(ii) promotion of trade, commerce , industry, agriculture , art , science, literature, culture, sports , education, social welfare, charitable activities and protection of environment,
to its own members against consideration in the form of membership fee upto an amount of one thousand rupees (Rs 1000/ -) per member per year.
(ii) in paragraph 3 , in the Explanation, after clause (iii ) , the following clause shall be inserted , namely: -
"( iv) For removal of doubts , it is clarified that the Central and State educational boards shall be treated as Educational Institution for the limited purpose of providing services by way of conduct of examination to the students .". "
2. "English version of the same notification published on 27-07-2018 at pages 830(5 ), 830(6) and 830(7) shall be treated as deleted w.e.f. 27-07-2019 . "
By order and in the name of Governor of Madhya Pradesh , ARUN PARMAR , Dy. Secy.
नियंत्रक, शासकीय मुद्रण तथा लेखन सामग्री , मध्यप्रदेश द्वारा शासकीय केन्द्रीय मुद्रणालय , भोपाल से मुद्रित तथा प्रकाशित- 2019.