Amendment in Notification No. F A 3-43/2017/1/V(55) dated the -30th June, 2017 - F A 3-43/2017/1/V(52) - Madhya Pradesh SGST

Commercial Tax Department Mantralya, Vallabh Bhawan, Bhopal Bhopal, the 4th December 2023 No. F A 3-43/2017/1/V(52) : In exercise of the powers conferred by sub-section (5) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in this department's Notification No. F A 3-43/2017/1/V(55) dated the 30 th June, 2017, namely:- In the said notification, (i.) in clause (i), for the words omnibus or any other motor vehicle , the words or any other motor vehicle except omnibus shall be substituted; (ii.) after clause (i), the following clause shall be inserted, namely:- (ia) services by way of transportation of passengers by an omnibus except where the person supplying such service through electronic commerce operator is a company. ; (iii.) in the Explanation, after item (c), the following item shall be inserted, namely, - (d) Company has the same meaning as assigned to it in clause (20) of section 2 of the Companies Act, 2013(18 of 2013). . 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.