छ.ग. माल और सेवा कर अधिनियम, 2017 संबंधी

click here for IIIF manifest

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Naya RaiPur,the 26th JulY 2018

NOTIFICATION No. ¹³/²⁰¹⁸ - State Tax (Rate)

No. F-¹⁰-³⁹/²⁰¹⁸/CTA/ (⁵⁷). - In exercise of the powers conferred by sub-section (¹) of Section ⁹, sub-section (1) ofSection I 1, sub-seciion (5) ofSection l5 and sub-section (1) ofSection i6 ofthe Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017),the State Government, on the recommendations of the Council, and on being satisfied that ii is necessary in the public interest so to do, hereby makes the following further amendmentJin the notification No. lV2}l7-State Tax (Rate),F-10-43l2O17lCTlV (79), dated the ²⁸th June, 201i of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely :-

In the said notification, in the Table, -

(i) against serial number 7, in column (³),-

(a) for item (i) and the enffies relating thereto iri columns (³), (⁴) and (⁵), the following shall be substituted, namely :-

(4) (s)

(3)

2.5

Prdvided that credit of input ta1 charged on goods and services used in supplying the serviie. has not been iaken [Please refer to Explanation no. (iv)l "(i) Supply, by way ofor as part ofany service, ofgoods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those'located in thepremisep of hotels, inns, guest houses, clubs, campsites or other commercial places

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(b) in items (ii), (vi) and (viii),-

(A) for the words "declared tariff "wherever they occur, the words "value of supply" , shall be substituted;

(B) the Explanation shall be omitted;

(c) for item (v), and the enfies relating thereto in columns (3), (4) and (5), the following shall be substituted, namely : -

(ii) against serial number 9, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely :-

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(4) (5)

(3)

(B) acts as principal, and not as an agent either of the

consignor, or consignee or of the carrier participating in the muitimodal transportation and who assumes responsibility for the performance of the said contract.

⁹

(vii) Goods transport services other than (i), (iD, (iii), (iv), (v) and (vi) above.

(iii) for serial number 22 andthe entries relating thereto, the following shall be substituted, namely : -

2. This notification shall come into force with effect from 27thof July,2018.

By order and in the name of the Governor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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3lk €-E{f 6p sar&r B-qr anq-qT :- m-q risqr 47 3rt{ gH-$ riGifBa cEMi t c?qrf,, GiaRBa *-q €wr sltr cEM. ql gqrlcl fr;ql dtq-rrT, 3TdlE :-

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Naya Raipur, the 26th July 2018

NOTIFiCATION

No. ^1412018 - State Tax (Rate)

entries shall be inserled. namely: -

{{^{{FOOTNOTE (3)}}}}

i-iij

Cihapter

99

"qD Services b,v- an old age horne run by Central Covernment, State Covernment or by anentity registered under section l2AA of the Income-tax Act, 1961 (43 of 196l) to its residenrs (aged 60 years or more) against consideration upto twenty- five thousand rupees per rnonth per member. provided that the consideration charged is inclusive of charges fbr boarding, lodging and rlaintenance.

entries shall be inserted, namely: -

(s) | ''¹,⁰A_ ¹ l-leading i Services supplied by electricity distribution

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(e) against serial number 14, in the entry in column (3), for the words "declared tarif1", the words "value of supply" shall be substituted;

(f) against serial number l9A, in the entry in column (5), for the figures "2018", the fi gures"20 I 9" shall be substituted;

(g) against serial nurnber l98, in the entry in column (5), for the figures"20l8". the figures"2Ol 9" shall be substituted;

(h) after serial number 24 and the entries relating thereto, the following serial number and

(i) after serial number 3l and the entries relating thereto, the following serial numbers and

U) after serial number 34 and the entries relating thereto. the lollowing serial number and

(lt) against serial nunrber 364. in the entry in column (3). afier figures .'36". the word and (l) after serial nurrber 47 and the entries relating thereto. the fbllowing serial nLrmber and

(rn)after serial number 55and the enlries relating thereto. the lollowing serial number and

(.1) (s) Nil Nil":

(3) Services by way of artificial insernination of livestock (other than horses).

(n) after serial number 65A and thc entries relating thereto. the following serial number and

ss⁸ ( l²) sdsrc {MTd, Q-{i6 3oE r{2ols

of goods and services tax paid by the mining lease holders and the ERCC shall pay the diflerence between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease

holders on rova ltv.":

(o) after serial number 77 and the entries relating thereto. the following serial number and entries shall be inserted, namely: - (l) (2)

(l)

(4) (5) Heading

Nit Nit'':

9995

Services provided by an unincorporated body or a non-prolit entit) registered under anv Iaw lor the tirne being in ibrce. engaged in,-

(i) activities relating to the welfare ol' industrial or agricultural labour or

farmers: or

(ii) promotion of trade" commerce, industry. agriculture, art. science, Iilerature, culture. sports, education, social welfbre. charitable activities and protection of environment.

to its own members against consideration in the form of mernbership fee upto an amount of one thousand rupees (Rs 10001) per merlber per year.

(ii) in paraglaph 3. in the Explanarion. after clause (iii). the fbllowing clause shall be insened.

narne ly:-

"(iv) Iror removal ol'doubts. it is clarifled that the Central and State EdLrcational Boards shall be treated as [:ducational Institution for the limited purpose ol providing services by. way ofconduct of examination to the students.".

:

2. This notification shall come into force with effect frorn 27th o1'July, 201g.

By order and in the name ofthe Governor of Chhattisgarh,

SANCEETHA P., Special Secretary.

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Naya Raipur, the 26th July 2018

NOTIFICATION No. I ⁵/^{201 8} - State Tax (Rare)

No. F-I⁰-³⁹/²⁰¹⁸/CTA/(⁵⁹). - In exercise ofthe powers conferred by sub-section (³) ofsection ⁹ of the Chhanisgarh Goods and Services Tax Act,2017 (7 of20l7), the State Covemment, on the recommendations of the Council, hereby makes the following further amendments in the notification No. l3l2017-State Tax (Rate). F-I0-43/2017/CT/v (81), dated the 28th June,20l7 of the Govemment of Chhattisgarh, Commercial Tax Depaftment, published in the Cazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-

In the said notification, -

(i) in the Table, after serial number l0 and the entries relating therelo, the following serial number and entries shall be inserted, namely: -

(ii) in the Explanation, after clause (f), the following clause shall be inserted, namely: -

'(g) "renting of immovable property" means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of pbssession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property.'.

This notification shall come into force with effect from 27th ofJuly,20l8.

By order and in the name ofthe Govemor of Chhattisgafi,

SANGEETHA P., Special Secretary.

16/2018-{rq s"I (Tr)

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(i) c-Fr{dr 4 'trq sf$r( erql'+'qlqrd ?r €q {rfl $i" sr

(ii) 'qqr{d 4i' er

2. T⁶ $fu{q-dr ²⁷ E-d6, ²⁰¹⁸ t e-fd ilrfrt

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m-qi⁶ (rs'-¹⁰-³⁹i²⁰¹⁸lrEr⁶/ciq(⁶⁰). - errd fi difirrf, {{^{{FOOTNOTE *}}}}. ³rdzdd ³⁴⁸ t ds (³) + rEewr d {s fuerm ⁶r $fu{q?Tr m-qi⁶ w-¹⁰-³⁹/²⁰¹⁸/Erfi/ciq(⁶⁰), f{di⁶. ²⁶-⁰⁷-^{2018 6}r riir$ aEer rEqqrcr S crE'6rt t laac-qrl r+rFra fuqr drdr tt

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Naya Raipur, the 26th July 2018

NOTIFICATION

No. 1612018 - State Tax (Rate)

No. F-10-39 i2018/CTA/ (60) - In exercise ofthe powers conferred by sub-section (2) of section 7 of the Chlattisgarh Goods and Services Tax Act,2017 (7 of20l7), the State Govemnent, on the recommendations ofthe Council, hereby makes the following amendments in the notification No. l4l2017-Stnte Tax (Rate), F-10- 4312017lCT lV (82), dated the 28th June, 2017 ofthe Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 20[7, namelyi In the said notification, in the first paragraph,-

(i) after the words "State Govemment", the words "or Union territory" shall be' inserted; (iD after the word "Constiiution", the words "or to a Municipality under article 243W of the Constitution" shall be inserted.

2. This notifrcation shall come into force with effect from'27th ofJuly, 2018.

By order and in the name ofthe Governor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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Naya Raipur, the 26th July 20 I 8

NOTIFICATION No. l⁷l²⁰¹⁸ - State Tax (Rate)

No. F-¹⁰-³⁹/²⁰¹⁸/CT /(⁶¹). - In exercise ofthe powers conferred by sub-section (³) of section ll of the Chhattisgarh Goods and Services Tax Act, Z0l7 (7 of 2017),the State Govemment, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifiing the scope and applicability of the notificarion No. I I 20 I 7-state Tax (Rate), F- I 043/20 I 7/CT/V (79), dated the 28th June, 2017 of the Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extaordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017" hereby inserts following explanation in the said notification, in the Table, against serial number 3, in column (3), in item (vi), namely :-

udsrG {qqd, frib ³⁰ V r{2018 ss⁸(¹⁷) .

"Explanation. - For the purposes of this item, the term 'business' shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities.".

2. This notification shall come into force with effect from 27th ofJuly, 2018.

By order and in the name of the Covemor of Chhattisgarh,

SANGEETHA P., Special Secretary.

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(ii) s-q +i@r ¹²³ 4 dilq (²) 3lk qfilq (³) ffr cfrk t era qr ffitua strRrqt 6 qfreflF-d fl+qr drcrrn:

(iii) fi"rT Tirgr ^{170 3}fu 5sS ddfud sldM fi crqrfr, ffitua r..q d-sr:itr

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qqfrrr 3itr tss-

(vi) *-rT {@r ztsa 4 6i{q (³) fr cfrk fi Ialrf, qr ctrfr '€en {qe *i (vii) fi-rr Ti@r ,rrS, *Yaa (z)3tr (s)ff cEfu fi FIrfl w ffiBa eldE +t 3id:FIrF-d fr-qr drcr4r, qqr:

(viii) fi"q Ti@r ²²⁵ d +tar 1:1 d. Sia "⁵⁰⁰', + Frn⁴ qr ³i⁶', '¹OOO', 6 sfrFlrF-d f+qr anrrn

(ix) (0 rq dsr szs:itr rE$ :diitud cf4Frd'+i Frfrd Fqr drt'rn; (ii) rq *iqr so ³it{ T$t 'diifud eBRqt t crsrd ffifua r-q dwr ³f{ sfdk$ *i sia:+enF-a ft-qi antrm, qqr :-

'966 4409 aqneift'ar;

(iii)

(iv)

, (v)

'185Er- 7419 99 30 qrs Adifra irn

(vi) *"q risr lesir'3lk Tst €aifud cldffi *.pra.w ffiBa rq €'@I 3it{ cB&rd u;1 qft-enfud B.qr anrryn, q:n :-

edvrre naq*, Qai* :o gar$ zorr

ss8 ( le) (vii) riq Ti@r ^{206 3}lk ⁵{r$ ritiBd sldM * crqrd ffiB.a *..q deqr 3it{ cfdffi a1 36.pnF-a B-qr sr<'qr, sen :_

1.2066 187 lqd A-n q.I⁶{ ++-€, , ---l ctdffi' +'l ria:Fnfra fr-qr ar'rn, qrfl :-

FIIas mrc-+s'

qi cfrFnF-d fr;qr urrqr, qqT:

(?r) 3rdsfi llt d'-go/", -

(i) s-rl ri@I ²⁵ t sidq (3)f ?r<, 'f+-S et c'dnrar #,, *. crEH, +ltao :ltr rrq 'Fr.{ fu"c G-dr.Ofr ffi + frq'3fi-q-fr qr⁶E⁴ d;qffi.6f 3{ryd B('Bri Erfr *Ir{6T 3rffit6f, t R'dl'6} lia:Flfra B-qr srrqr;

(ii) ma :i@r sz sitr :rs$ diif'd cldM * cesrd ffifua mq ilar ritr cfdfut *i sia:€rrF-d fuqr qnrqr, qqT :-

(iiD eidRgt +t sia:enfta G;qr anrm, qrn :-

ss8 (20) odelrc irirqa, Aiis :o Ear$ zors

I

(iv) *q +iwr 137 4 6Y'ilq (³) fr, srq, '"r 3td d a*' *'ena qr 6lw+sltt er<, 'ta-a c-dft'a t B-a]'+i frsr onryn

(v) m"q d@I 177s.d +iaa (3)t lr<, "rggfr t 4 m-q dwr lzrfr:ni mi qql d dE+-{', +t 3id d 3ia:FrF-d fr-qr qra-rr[

fir qfr 3ra dq(r (vi) rq riqr zs:4 +ie-q (3)fI eEfr t FIrn q{, efrfr

"ii

Frs adtR-a lln ds t Bdl" 41 efr1*nF-aft-qr ilqem

(vii) r-q d'wr 319 Jlk TFt Tiiifud eftffi * qlqra ffiBa mrr d@r 3it{ cftM 6;6'prF-a frqr ilrrafl, qqT : - "gtga leatg lvstfrd, Gfr{ Jltr lnhf,d qr Fq-+rur :trs, ffi t qili erfr vr :raa; arq .ic, rfi+' 8415 ffr EEE{-d-4 ffilrct t

0-a+'';

(viii)

(ix)

fi"q d@i :zt fr, *iaq t:l6t cFB *.ena qr qEfu ffi'q qr 3ril tffia *na, gS Ba d) trE qr 6iq t {i d, 3it{ rdh R-d-c{ Ittrqrft-d rqt r¹-ar t B-dl' 41 qfr€qrFd F;qr il(rqt 6q {i@r :+r st{ Tst diifud cfidffi't ceqrd ffiEa mq tqr sit{ cfr&d +t sid:Fnft-d G;qr anrryn, qsr :- "34'1+- 8450 qt( qr dh$ q-m'R 6r qra arfr-i., ffi' 3idrd A

q$-d cfi t, o) qr+a 3{k rrsa ffi *r4 +-rfr t';

' (x) *"4 Tirgr :zoa sit{ r{r$ diifud cftM * crsrd ffiBa *q d-qr slt{ cfrffi +l sia:Fnfa fr;qr qnrrr, qer: -

(xi) *"q dsr :zr:lt* rs$ {iiifud sfrMi * csqrd ffiBa x-q t'wr :itr

ss8 (21)

sdqrrq rrqqd, Qiis ro gar$ zo tt

(xii) m-q ri@r 383s 3lk 5€-t'drifr"d eldffi * qeqrf, ffifu-a s4 d@r ³lt{ sFdM'+l ria:grF-a B-qr qnrqr, qql :-

'3834 8528 ?frB'ra e"d (('a.SS qT rrfiffr tmf{d-d €-S'd) ffir Srd irr 31161 68 d-&dr.{ S afuo a 6}' ;

(xiii) m"rr {@r +ot att 5($ diift'd cfdM, *'qlqra ffiEa r"q €wr slt{ qfrM *t:ia:erfua B-qt wrrm, qqT: -

"402+.

cfrFrS +t 3ia:+qfa Bqr il('an, qaIT: -

qfrFlrfud i+qr drcr4r, qqr :-

{{^{{FOOTNOTE (3)}}}}

\2)

"9607 20 00 rarf,s ctrEa$'t cfu';

cFdM +t sia:elfra l*-qr dnrql, qql :-

"⁴⁴⁹EF-.F I ⁹⁶¹⁶ {d F-6R ³ik t$ ⁶r c'srtr-d 5i-6T{ ³ilr ⁵f,+' tr{⁶'aer rfi*, ,tair qT trr trd frffiffi H 3qsi4 fi fr(r cr'5{-cs. 3ik qd;

(q) agqfi -lv fr-140lo, (D m-q ri@r 20;21,22 3it{ 24 dgl 5dt €'ciB'fi cEffi- 6i GRft-a f+-ql dR"n; (ii) filT {i@r 120 3it{ rs$ friifr-d cFdM +t ffid fuqI drcn;

ss8 (²²) sdel6 {qq{, Qiis ro gar{:ore

(iiD Fq ri@r 13031k T+rS Stifu'd cfdM. fiI ffid B-qr snrm; (iv) s-q d-@r r:sfr 6iil4 (3)fT cEfu *'rrna qr sfdfr f{qd ftr++', ffi z. +o afuq+ar ²⁷ TdrS, ²⁰¹⁸ t c-qffid drfi r

6-Ae?t6 *'rrwqrfr * arq t arr arilqrr,

aqr {rry, Ediq. 26 EarS 2018

aEurw d' 5lr fter'+ €r ³rfoqErdr mqis q⁶-¹⁰-³⁹/²⁰¹⁸/EtiF/qiq(⁶²), frai6 26-07-2018 qt siiffr rra-on rrqcrfr +'erBqrr t'rraqEErr r+rFra frqr ordr tl

6dTzl6 * rrwqril *'arq t dqr 3irhr{sr,

{fdr C. fesli Htu.

:

Naya Raipur, the 26th. July 20 1 8

NOTIFICATION

No. ¹⁸/^{201 8} - State Tax (Rate)

No. F- ¹⁰-³⁹/²⁰¹⁸/CTA/(⁶²). - In exercise ofthe powers conferred by sub-section (l) ofsection ⁹ of the Chhattisgarh Goods and Services Tax Act,20l7 (7 of2}l7), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification No. I /2017-State Tax (Rate), F-10- 43/201'l/crly (⁶⁹), dated the ²⁸th June, 2017 of the covsinment of chhattisgarh, commercial rax Department, published in the Gazefte @xtraordinary) of chrattisgarh, No. 252, dated tlrc 29th hne, z0l7, namely:-

ss8 (23)

sdsqq {drd, Qik ro gar{ ror e

In the said notification, -

(A) in Schedule I-2.5%,

(i) after S. No. 102 and the entries relating thereto, the following serial number and the entries shall be insened, namely:

{{^{{FOOTNOTE *102}}}} A. I ²²⁰⁷ | Ethyl alcohol supplied to Oil Marketing Companies for blending with

motor spirit (petrol)";

(ii) in S. No. 123, for entries in columns (2) and (3), the following enries shall be substituted, namely :

(iii) after S. No. 170 and the entries relating thereto, the following serial numbers and the entries shall be inserted

"170A 2809 Fertilizer grade phosphoric acid";

(iv) in S. No. 215, in the entry in column (3), the comma and words ", including coir pith compost put up in unit container and bearing a brand name" shall be inserted in the end;

(v) in S. No. 219, for the entry in column (3), the entry "Coir mats, matting, floor covering and handloom durries", shall be substituted;

.

(vi) in S. No. 2194, for the entry in column (3), the entry "all goods" shall be substituted; (vii) in S. No. 222, for entries in columns (2) and (3), the following entries shall be substituted, namely:

{{^{{FOOTNOTE (2)}}}}

(3)

"61 or 6501 or 6505 Article of apparel and clothing accessories or cap/topi, knitted or

crocheted, ofsale value not exceeding Rs 1000 per piece";

(viii) in S. No.225, in column (3), for the figure "500" the figure..l000" shall be substituted; (ix) in S. No. 264, for the entry in column (3), the entry "Biomass briquettes or solid bio fuel pellets", shall be substituted;

,' (B) in Schedule Il-⁶%, -

(i) S. No. 578 and the entries relating thereto shall be omitted;

. (iD after S. No. 96 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely :-

"⁹⁶A 4409 | Bamboo flooring";

(iii) in S. No. 146, in the entry in column (3), the words "except the items covered in 219 in Schedule I", shall be inserted in the end;

(iv) S. No. 147 and the entries relating thereto shall be omitred;

(iv) afler S. No. 185 and the entries relating thereto, the following serial number and the entries shallbe insened. namely: -

*r85A

I 74r9 ⁹⁹ 30 Brass Kerosene Pressure Slove";

ss8 (²⁴) u*e:r6 irqq-*, Qck so ga( zorr

(v) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be substituted, namely :-

(vii) after S. No. 206 and the entries relating thereto, the following serial number and the entries lhall be inserted, namely :-

*206}^ 87 Fuel Cell Motor Vehicles " ;

(viii) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

"2318 | 960'1 | Slide fasteners";

(ix) in S. No. 235, for entries in columns (2) and (3), the following entries shall be substituted, namely:

{{^{{FOOTNOTE (2)}}}}

(3)

"96190030, 96190040, or 96190090 All goods";

(c) in Schedule lll-9%, -

(D in S. No. 25, in column (3), after the words, "ofany shength", the brackets and words "[olher than ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol)1" shall be inserted;

(iD after S. No. 52 and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely:-

(iiD after S. No. 54A and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

Glaziers'putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non- refiactory surfacing preparations for

indoor walls, floon, ceilines or the like" :

(iv) in S. No. 137, in column (3), after the words, "or end-jointed" the brackers and words,..[other than bamboo flooringl" shall be added;

(v) in S. No. 177E, in column (3), the words "except the items covered in Sl. No. 123 in Schedule 1", shall be inserted in the end;

(vi) in S. No. 253, for the entry in column (3), the entry "Other articles ofcopper[other than Brass Kerosene Pressure Stove]" shall be substituted;

ed€qq qdrd, frqi6 3og r€ 2ots

ss8 (2s) (vii) after S. No. 319 and the entries relating thereto, the following serial numbff and the entries shall be inserted, namely :-

"319A ^{841 8} Refrigerators, freezers and other refrigerating or freezing equipment, elecfic or other; heat pumps other than air conditioning machines of heading 84 15";

(viii) in S. No. 321, for the entry in column (3), the entry ..Calendering or other rolling machines, other than for metals or glass, and cylinders there for [other than Hand operated rubber roller]" shall be substituted;

(ix) after S. No. 341 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

*341A

8450 Household or laundry-Ope washing machines, including machines which both wash and dry" ;

(x) after S' No. 376,{ and the entries relating thereto, the following serial numbers and the entries shall be inserted, namely :-

(x0 after S. No. 378 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

(xii) after S. No. 383B and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

.383C ,8s28 Television set (including LCD or LED television) of screen

size not 68 cm" ;

(xiii) after S. No. 401 and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

Special pu4)ose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, (xiv) after S. No. 402 and the entries relating thereto, the following serial number and the entries shall be insened, namely :-

.of the tlpe u-sed in factories, warehouses, dock afeas or airports for short distance trarsport of goods; tractors of the type used on railway station

shall be inserted, namely :-

namely :

(2)

"9607 20 00 Parts of slide fasteners";

shall be inserted, namely :-

(D) inSchedule-lV-14%,

cml"shall be substituted;

Bv order and in the'""

:ll,toJuTffr.::3#;Ji's$i;*

5s8 (27)

edsrrq {qtr{, Qiis :o ga( zorr

ffir rrq:T, trdi*, 26 Een$ zote

ri. t slzot a

(1) 3{.flfi fr, -

(i) Fn ri@r 92 3it{ TsS'ddfua cFdffi t ena qr ffiBa xo €'wr sif{ ^s26 | l40l lsra Ar cfuqi, ffi fr cfrrqi, frfl-fi fr

cffiqi, ssr$ qrs'

(ii) *q {'@r gs{{^{{FOOTNOTE *}}}}'sit{ rfl-t dEift"d cAM *.crqrd ffifua m'q'd@r dt{

1404 e0 e0

qfrffi +'l ;ia:s:nF-a f+-qr dr(.rn; -e3tr |

tr(t

(iii) x"rT {-@r 102 3itr rs$ d.ifud cfrM * eira qr ffifua +} cfrFxrF-d

'(ir) ⁶"q Tiriqi ¹¹⁴ 3itr rs'S frriFd cftffi t. caErd ffifua m'q €wr sit{

(v) m-fi {irff 117 ritr rs$,teifu-a yidM * Fnf, Er{ ffifua +i cF-enfud fr-qr anrm; qefi-

"ll7 |la +rlale rw qT fr+* il{ adci fiR-eq nla⁶ ts qT firf, 4907 qT I ss+r +i d-sr arqr d'

71

(vi) m-fl Ti@r 132 3itr 5tr$ driE'd eBF-si t caqrd ffifua FJr *isqr $f{ cfrRrd +i siir:€?nftd f4iqr aRr4r; wn-

(vii) mq {i@r 146 3lt{ Ts-$ {iiB"d cfdfud'* clqrd ffi@a *'q +isqr 3it{ cFdM +'f :ia:rrnft-a f+qr aRrrrl qqT-

-1466

I ^{9619 0}o ¹⁰ qr ld-trr znw (tr€) sr tffi ffeitr; trvE{ 9619 00 20

(viii) m-rr {i@r 151 3it{ Ts$'dGifud cEffi * crqrd ffifud xzr dwr sitr ctrM +l sia:Fenfud fuqr aEr4I; qPn-

*ls2

|ntarq zt +'i |{rd (rft R'd "i :rtzrq ⁷¹ t ³iilJrd ³ni Er& ⁶r+r at sff IEFq:i t d-d$ erg il'

3fiqr{I

2. q^{6 3}{tu{q-dr zz ge$, zora t rsffif, ilfi r

I

6-cA€q6 *'rraqrfr * arq t aw irhqrn,

d?i-dr O., fr*s HR"d.

dsr {FFrr, ft-dim, ²⁶ EdB ²o¹B

s-qi⁶ w-¹⁰-³⁹/²⁰¹⁸r"r+'rqiq(os). - s{rrd fi 'EE?n⁴ fi ³l-dze{ ³⁴⁸ * ris (³) t. rd€-{ur fr ge frur+ fir Jfuqa-dr s-qi6 q$-¹⁰-³⁹/²o¹⁸rd-⁶/qiq(⁶³), Edi6 26-07-2018 q siffi rae6 {t=?rTr⁶r + crfr'firt t l3Eqru c-mrftId t*'-qr,drf,r tr

sffiszrE t rrwq-s t arq t au arllqur,

{zftdr fr., E"e}q €fud'.

sSs{E nsrr*, Qqis ro gar{ zora ss⁸ (²⁹)

Naya Raipur, the 26th July 2018

NOTIFICATION

No. I ⁹/²⁰¹⁸ - State Tax (Rate)

(l) in the Schedule,

shall be insened, namely :-

shall be inserted, namely: -

"938. | 14049090 lVegetable materials, for manufacture of jhadoo or broom

"102,4. I 2306 I De-oiled rice bran

shall be inserted, namely-

{{^{{FOOTNOTE *1148}}}} 46 Khali Dona; goods made of sal leaves, siali leaves, sisal

leaves, sabai grass, including sabai grass rope

*ll7 | ⁴⁸ or ⁴⁹⁰⁷ or I Rupee notes or coins when sold to Reserve Bank of India or

1l I the Government oflndia";

(vii) after S. No. 132 and the entries relating thereto, the following serial number and the entries

ss8 (30) u*sqq rtuqd, Aqi6 30 g r{ 2or s

(viii) after S. No. 146 and the enfiies relating thereto, the following serial number and the entries shall be inserted, namely :-

"146A lgOtsOotOor I Sanitary towels (pads) or sanitary napkins; tampons";

96190020

(ix) after S. No. t5l and the entries relating thereto, the following serial number and the entries shall be inserted, namely :-

*152 | Any Chapter I Rakhi (other than those made ofgoods falling under

except Tl IChapterTl)"

2.

This notification shall come into force on the 27lh July, 2018.

By order and in the name ofthe Covemor ofChhattisgarh,

SANGEETHA P., SPecial Secretary.

nqr {rqgr, 84i6 26 Edrg 2018

3IEWfrT

2012018-{rfr .5-{ (?f{)

T,

'Tard fu,-

=st sdfl-ar t.rrwqrfr *'arq t aqr $r*nTsE,

a-qr {q:T, f{4ifi, 26 Edrg 2018

s-qi⁶ ('s-¹⁰-³⁹⁷²g¹g⁷E¹⁵ftia(⁶⁴). - r{r{f, {{^{{FOOTNOTE *}}}}- dffinfi * rdEdE ³⁴⁸ fi rjs (³) fi

ss8 (31)

edtrrqttvrr, Qii6 roga( zort

Naya Raipur, the 26th IulY 2018

NOTITICATION

No. ²⁰¹²⁰ I ⁸ - State Tax (Rate)

No. F-¹⁰-³⁹/²⁰¹⁸/CTA/(⁶⁴). - ln exercise ofthe powers conferred by clause (ii) of the proviso to ln the said notification, in the opening paragraph the following proviso shall be inserted, namely,

"Provided that,-

;rqr {qs, ffdi^{6 26} Ed€ ²⁰¹⁸

+i. ztlzota-ne +-t 16;

Fqi⁶ q⁶-¹⁰-³⁹/²⁰¹⁸⁸r⁶/qiq(⁶⁵). - ⁶dqa⁶ qrfr ³itr trdl⁶{ ³rEfr{q, ²⁰¹⁷ (^{2017 61 7}) frr qfir ¹¹ fr sq qr$ (¹) i a-fa s-⁶m erFtrqt ⁶'r c-mJI 6$ $v, rrw srdR, ls srd t €-"dE d"e go tu ts, m-{dl u-dfid fr nralqo t 3lk ffi qftq-{ fi ffi?n fi rmrn c{, (ril{dnr, 6FFrm 6r uEaii, Bf,sr fu{rsr *+ A ,rg HRut + si'd-q (3) * fdfdfrEc t, * +t-fa (2) fr'A +$ aF$ti?fi efrfr d'oqrGfrfrta tfu rrq, Jq sfr{, rtq qT 3ft"rnr S 3ia-dtd 3rrfi t, + ria:rrc*q 3rI$ +} r{r Fd irfi q:c idt t.Bs il6 ilfi'{s w rfr 3{8fi-{4 fir qrrl 9 *. 3in-.td il4rc' dri qrdrr {r=zr *-{ Ftrr rrrst * 6Yrq (⁴) d ldBftq rt t $Frfi 6tdT t I : {€ sfuqrdr *'rhq *'tr(' 3rffi'd ffiffr 6I {qr/' t 3tftcrqtfr -q$ t t d) fu T@ Fc t ⁶pr t s-dr$ rr$ fr EB E{fi {dRr dri fi cBqr f fcn f-o atnr qr qrH ^{61 3}qqt⁴ s{fi a trrfrr qsr il; W rqv asi f Jr-+,q-⁶ 6IdI t ³{tr ss$ gS dr⁶ fi T6 srq gq r6-e t; Fd-€r 3rq* fr*qar 6tff t .fr B- €¹⁶Sqr⁶, $⁶IrFFF, €Brfiq qr fliqft-o frrlsdr fr('gn ile t sitt qo *fr c-m'R +'.q{tat t rdrkd rq3ii t srfr Ed d-f,r t t"

ss8 (i2) sd$E rtqq.*, Qiis :o gar$ rote

gEu?r

ss8 (33)

ederrq {sqd, fui{ ro gar$ zo r s

ss⁸ (³⁴) vdglrE {sqe, Aii6 so Em€ zorr

2. z¹⁶ Jftffidr ²⁷ 8il6, ²⁰¹⁸ t c-Efia 6tfi I

strffiG t {relq-s t arq t der 3nesE€r{,

dzhdr +., Etc {fud.

a-qr nq:{, Fdi*, 26 gd$ 2018

odrs-46 *.rreqriT * arq t aer srhrgorr,

{ztdr +., E*c sfuq.

Naya Raipur, the 26th July 20 I 8

NOTIFICATION

No. 2ll2018 - Sate Tax (Rate)

No. F-¹⁰-³⁹ /²⁰¹⁸/CTA/ (⁶⁵). - In exercise of the powers conferred by sub-section (l) of section I ¹ ofthe Chhattisgarh Goods and Services ^fax Act,z|l7 (⁷ of20l7), the State Govimment, on being satisfied that it is necessary in the public interest so to do, on the recommendations ofthe Council, hereby exempts the intra- state supplies ofhandicraft goods, the description ofwhich is specified in column (3) ofthe iable below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2), from so much Sate tax leviable thereon under section 9 ofthe said Act as is in oc"ss of the iate specified in column (4) ofthe said Table.

Explanalion ' For the purpose of this notification, the expression "handioaft goods" means "Goods predominantly made by hand even though some tools or machinery may also have bein used in the process; such goods are graced with visual appeal in the nature of omamentation or in-lay work or some similar work of a substantial natue; possess distinctive features, which can be aesthetic, artistic, ethnic or culturally attached and are amply different from mechanically produced goods of similar utility,,

TABLE

Handbags including pouches and punes; jewellery box

4202 22, L)n) )o

4202 3110,

4202 3190,

4202 32,

4202 39

Carved wood products, art ware/decorative articles of wood (including inlay lvork, casks, barrel, vats)

ode{E{rqq*,8?i* ro gar{ zott ss8 (³⁵)

ss⁸ (³⁶) uderq {qqn, ft?im ro gar€ zora

¹ This notification shall come into force on the 27th July, 2018.

By order and in the name ofthe Govemor ofChhattisgarh,

SANGEETHA P., Special Secretary.