Notification, 2021

Text

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Bhopal, the 16 December, 2021 No. F-A-3-43-2017-1-V (89).—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 amendments further to amend in this department's Notification No. FA-3-43- 2017-1-V(55) dated the 30" June, 2017, namely:—

1. In the notification,—

(i) in clause (i), for the words “and motor cycle;”, the words “, notor cycle, omnibus or any other motor vehicle;” shall be substituted,

(ii) after clause (iii), the following clause shall be inserted, namely:— “(iv) supply of restaurant service other than the services supplied by restaurant, eating joints etc. located at specified premises.”

2. In the said notification, in Explanation,—

(i) in item (b), for the words, brackets, numbers and figures “and “motor cycle” shall have the same meanings as assigned to them respectively in clauses (22), (25) and (26) of Section 2 of the Motor Vehicle Act, 1988 (59 of 1988). ”’, the words, brackets, numbers and figures,motor cycle, motor vehicle and omnibus shall have the same meanings as assigned to them respectively in clauses (22), (25), (27), (28) and (29) of Section 2 of the Motor Vehicle Act, 1988 (59 of 1988)."* shall be substituted;

(ii) after item (b), the following shall be inserted namely,— “(c) Specified premises means premises providing hotel accommodation service having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.”

2. This notification shall come into force with effect from the 18t day of January, 2022. By order and in the name of the Governor of Madhya Pradesh,

Provisions this notification answers to

Read out of the instrument itself: an enabling provision is one it says it was made under, which is the power it rests on. The rest it names without resting on.

Other instruments under the same Act

All of the Madhya Pradesh Goods and Services Tax Act, 2017