The Department of Commercial Taxes, Govt. of Madhya Pradesh on February 24, 2025, issued an amendment in the older notification no. F A-3-47/2021/1/V (59), dated June 30, 2017, related to categories of services on which tax will be payable under the reverse charge mechanism.
The following has been stated namely: -
• Against serial number 4, in column (3), after the words “Any person”, the words “other than a body corporate” shall be inserted.
• Against serial number 5AB, in column (4), after the words “Any registered person”, the words “other than a person who has opted to pay tax under composition levy” shall be inserted.
• This shall come into effect from January 16, 2025.
[Notification No. - F.A 3-47/2017/1/V(08)]
