Goods and Services Tax Act, 2017 State Government on the recommendations of the council shall be paid on reverse charge basis by the recipient.

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) Dated:- 30-6-2017 Madhya Pradesh SGST
GST – States
Madhya Pradesh SGST
Madhya Pradesh SGST
Notification
No. F-A-3-47/2017-1/V (59)
Bhopal, dated 30th 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:-
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Notification
No. E.A3-47/2017/1/√[59]
Bhopal, dated 30 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
623
624
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
recipient of the such services a

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time being in force in
any part of India; or
(c) any co-operative society
established by or under any law; or
(d) any person registered under the
Madhya Pradesh Goods and
Services Tax Act or the Integrated
Goods and Services Tax Act or the
State Goods and Services Tax Act
or the Union Territory Goods and
Services Tax Act; or
(e) any body corporate established,
by or under any law; or
मध्यप्रदà¥â€¡Ã Â¤Â¶ राà¤Å“पत्र, दिनाà¤â€šà¤â€¢ 30 à¤Å“à¥â€šà¤¨ 2017
2
3
Union Territory
Services Tax Act; or
Goods and
(e) any body corporate established,
by or under any law; or
(f) any partnership firm whether
registered or not under any law
including association of persons; or
(g) any casual taxable person.
Services supplied by an individual An
advocate including a senior individual
advocate by way of representational advocate
services before any court, tribunal including

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tory.
Any business entity located in the
taxable territory.
Any body corporate or partnership
firm located in the taxable territory.
Any business entity located in the
taxable territory.
and
(2) services specified below-
(i) services by the Department of authority
Posts by way of speed post, express
parcel post, life insurance, and
agency services provided to a
person other than Central
Government, State Government or
Union territory or local authority;
624 (1)
624 (2)
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7
8
9
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(ii) services in relation to an
aircraft or a vessel, inside or
outside the precincts of a port or an
airport;
(iii) transport of goods or
passengers.
Services supplied by a director of a
company or a body corporate to the
company or the body
said
corporate.
Services supplied by an insurance
agent to any pers

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For purpose of this notification,-
or the like, located in the taxable
territory.
(a) The person who pays or is liable to pay freight for the transportation of goods by road in
goods carriage, located in the taxable territory shall be treated as the person who receives the
service for the purpose of this notification.
(b) “Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the
Companies Act; 2013.
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624 (3)
(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as
the case may be, shall be treated as the person who receives the legal services for the purpose of
this notification.
(d) the words and expressions used and not defined in this notification but defined in the Central
Goods and Services Tax Act, the Integrated

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