Goods and Services Tax Act, 2017 State Government on the recommendations of the council shall be paid on reverse charge basis by the recipient. - FA-3-47/2017-1-V-(59) - Madhya Pradesh SGST

Notification No. F-A-3-47/2017-1/V (59) Bhopal, dated 30 th June, 2017 In exercise of the powers conferred by sub-section (3) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) , the State Government on the recommendations of the Council hereby notifies that on categories of supply of services mentioned in column (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017) shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:-