Amendments in the Notification No. FA-3-32-2017-1-V(41) dated 29.06.2017.

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..... b-section (1) of section 9 , sub-section (1) of section 11 , sub-section (5) of section 15 and sub-section (1) of section 16 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017) , the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in this departm .....

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..... sumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or .....

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..... llowing shall be substituted, namely:- (3) (4) (5) (iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restau .....

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..... (c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted; (d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:- (ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above. Explanation .- For the removal of doubt, it is hereby clarified that .....

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..... (i) above and shall not be levied at the rate as specified under this entry. ; (iii) against serial number 26, in column (3), in item (i), after sub-item (h), the following shall be inserted, namely: - (i) manufacture of handicraft goods. Explanation . - The expression handicraft goods shall have the same meaning as assigned to it in the notification No. FA3-62/2017/1/V(102) dated .....

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