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
\nNo. F-A-3-47\/2017-1\/V (59)
\nBhopal, dated 30th June, 2017
\nIn 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:-
\n=============
\nDocument 1
\n\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b8<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n \u00a4\u00c2\u00b5\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00ad\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00e2\u0080\u009d = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n time being in force in = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n tory. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n For purpose of this notification,- = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" 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 SGSTGST – StatesMadhya Pradesh SGSTMadhya Pradesh SGSTNotification 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 … Continue reading “Goods and Services Tax Act, 2017 State Government on the recommendations of the council shall be paid on reverse charge basis by the recipient.”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-6442","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6442","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=6442"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/6442\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=6442"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=6442"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=6442"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
For full text:-Visit the Source <\/a><\/p>\n
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\nNotification
\nNo. E.A3-47\/2017\/1\/\u00c3\u00a2\u00cb\u00e2\u0080\u00a0\u00c5\u00a1[59]
\nBhopal, dated 30 June, 2017
\nIn exercise of the powers conferred by sub-section (3) of section 9 of the Madhya
\nPradesh Goods and Services Tax Act, 2017 ( No. 19 of 2017), the State Government on the
\nrecommendations of the Council hereby notifies that on categories of supply of services
\nmentioned in column (2) of the Table below, supplied by a person as specified in column (3) of
\nthe said Table, the whole of state tax leviable under section 9 of the said Madhya Pradesh Goods
\nand Services Tax Act, 2017 (No. 19 of 2017) shall be paid on reverse charge basis by the
\n623
\n624
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\nrecipient of the such services a<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nany part of India; or
\n(c) any co-operative society
\nestablished by or under any law; or
\n(d) any person registered under the
\nMadhya Pradesh Goods and
\nServices Tax Act or the Integrated
\nGoods and Services Tax Act or the
\nState Goods and Services Tax Act
\nor the Union Territory Goods and
\nServices Tax Act; or
\n(e) any body corporate established,
\nby or under any law; or
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n2
\n3
\nUnion Territory
\nServices Tax Act; or
\nGoods and
\n(e) any body corporate established,
\nby or under any law; or
\n(f) any partnership firm whether
\nregistered or not under any law
\nincluding association of persons; or
\n(g) any casual taxable person.
\nServices supplied by an individual An
\nadvocate including a senior individual
\nadvocate by way of representational advocate
\nservices before any court, tribunal including\n<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nAny business entity located in the
\ntaxable territory.
\nAny body corporate or partnership
\nfirm located in the taxable territory.
\nAny business entity located in the
\ntaxable territory.
\nand
\n(2) services specified below-
\n(i) services by the Department of authority
\nPosts by way of speed post, express
\nparcel post, life insurance, and
\nagency services provided to a
\nperson other than Central
\nGovernment, State Government or
\nUnion territory or local authority;
\n624 (1)
\n624 (2)
\n6
\n7
\n8
\n9
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\n(ii) services in relation to an
\naircraft or a vessel, inside or
\noutside the precincts of a port or an
\nairport;
\n(iii) transport of goods or
\npassengers.
\nServices supplied by a director of a
\ncompany or a body corporate to the
\ncompany or the body
\nsaid
\ncorporate.
\nServices supplied by an insurance
\nagent to any pers<\/p>\n
For full text:-Visit the Source <\/a><\/p>\n
\nor the like, located in the taxable
\nterritory.
\n(a) The person who pays or is liable to pay freight for the transportation of goods by road in
\ngoods carriage, located in the taxable territory shall be treated as the person who receives the
\nservice for the purpose of this notification.
\n(b) \u00e2\u00e2\u0082\u00ac\u00c5\u0093Body Corporate” has the same meaning as assigned to it in clause (11) of section 2 of the
\nCompanies Act; 2013.
\n\u00c3\u00a0\u00c2\u00a4\u00c2\u00ae\u00c3\u00a0\u00c2\u00a4\u00c2\u00a7\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00af\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00b6 \u00c3\u00a0\u00c2\u00a4\u00c2\u00b0\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a4\u00c2\u00aa\u00c3\u00a0\u00c2\u00a4\u00c2\u00a4\u00c3\u00a0\u00c2\u00a5\u00c2\u008d\u00c3\u00a0\u00c2\u00a4\u00c2\u00b0, \u00c3\u00a0\u00c2\u00a4\u00c2\u00a6\u00c3\u00a0\u00c2\u00a4\u00c2\u00bf\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8\u00c3\u00a0\u00c2\u00a4\u00c2\u00be\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00e2\u00e2\u0082\u00ac\u00a2 30 \u00c3\u00a0\u00c2\u00a4\u00c5\u00e2\u0080\u009c\u00c3\u00a0\u00c2\u00a5\u00e2\u00e2\u0082\u00ac\u00c5\u00a1\u00c3\u00a0\u00c2\u00a4\u00c2\u00a8 2017
\n624 (3)
\n(c) the business entity located in the taxable territory who is litigant, applicant or petitioner, as
\nthe case may be, shall be treated as the person who receives the legal services for the purpose of
\nthis notification.
\n(d) the words and expressions used and not defined in this notification but defined in the Central
\nGoods and Services Tax Act, the Integrated <\/p>\n
For full text:-Visit the Source <\/a><\/p>\n