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Atal Nagar, the 20th September 2018

NOTIFICATION

No. 2312018-State Tax (Rate)

No. F-10-50 /2018/CTN (90).- In exercise of the powers conferred by sub-section (3) of section 11 of the

Chhattisgarh Goods and Services Tax AcL 2017 (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 ofclarifi,ing the scope and applicability of

the notification No" 1212017-State Tax (Rate), No. F-10-43/20l7lCTly (80), dated rhe 28tt' June, 2017 of the

Government of Chhattisgarh, Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh,

No" 252, dated the 29e June, 2017,hereby inserts the following Explanation in the said notification, in the Table,

against serial number 41, in column (3), namely:-

"Explanation.-For the purpose of this exemption, the Central Govemment, State Govemment or Union territory shall

have 50 per cent. or more ownership in the entity directly or through an entity which is wholly owned by the Central

Government, State Government or Union territory.".

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

SANGEETHA P., Special Secretary.

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