Prescribing persons liable to pay tax on reverse charge for the Madhya Pradesh Goods and Services Tax Act, 2017.

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..... (41).- In exercise of the powers conferred by sub-section (4) of section 9 of the Madhya Pradesh Goods and Services Tax Act, 2017 (19 of 2017), the Governor, on the recommendations of the Council, hereby notifies that the registered person specified in column (3) of the table below, shall in respect of supply of goods or services or both specified in column (2) of the Table below, received from a .....

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..... struction of project, in a financial year (or part of the financial year till the date of issuance of completion certificate or first occupation, whichever is earlier) as prescribed in this department notification No. F-A-3-32-2017-1-V(72) 29 th June 2017, at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3) as amended. Promoter .....

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..... supplied to a promoter for construction of a project on which tax is payable or paid at the rate prescribed in this department notification No. F-A-3-32-2017-1-V(72) 29 th June 2017, at items (i), (ia), (ib), (ic), (id), (ie) and (if) against serial No. (3) as amended. Promoter Explanation . - For the purpose of this notification, - (i) the .....

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