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AtalNagar, the22nd October 2018

NOTIFICATION

No. 53/ State Tax

No.F-10-55/2018/CT/V(94).- InexerciseofthepowersconferredbySectionl64oftheChhattisgarh

Goods and Services TaxAct, 2017 (7 of 2017), the State Covemment hereby rnakes the following rules further

to anrcnd the Chhattisgarh Coods and Services Tax Rules, 2017, namely:-

(l) These rules nlay be called the Chhattisgarh Coods and Services Tax (Eleventh Amendment) Rules,

201 8_

(2) They shall be deerned to have come into force with effect from the 23rd October,2017.

In the Chhattisgarh Coods and Services Tax Rules,2017, n rule 96, for sub-rule (10), the following

sub-rule shall be substituted and shall be deerrred to have been substituted with effect from the 23rd

October, 20 17, narrrc,ly >

"(10)The persons claiming refund of integrated taxpaid on eryorts of goods orservices should not have

received supplies on which the supplier has availed the benefit of the State Cpvemnrent, in the

Comrrrercial TaxDepartnent, notification No. 48/2017-State Ta4 F-lU87l2017ICT/V(153), dated the

l8th October, 2017 published in the Cazette (Extraordinary) of Chhattisgarh, No. 468, dated the

28th October, 2017, or notification No. 40/201 7-State Tax (Rate), F-l G94l20l7lC-flY(l73), dated the

15th November, 2077 published in the Cazette (Exraordinary) of Clhhattisgarh; No. 506, dated the

2lst November,2017 or notification No. 4ll2017-Integrated Tax (Rate), dated the 23rd October,2017,

published in the C:azette of India, Eitraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R

l32l (E), dated the 23rd October,2017 or notification No. 7812017-Custons, dated the t3th October,

2017, published in the Cazette of India, E*raordinary, Parl II, Section 3, Sub-section (i), vide number

G.S.R 1272(E), dated the l3th October, 2017 or notification No.7912017-Customs, dated ttre

13th October,20lT,published inthe Cazette of India, Erraordinary, Part II, Section 3, Sub-section (i),

vide number G.S.R 1299 (E) dated the 13th October, 2017." .

By order and in tne nane ;f,$t${{frT:ffi::,XTff''h"

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AtalNagar, the22nd October 201 8

NOTIFICATION

No. 54l State Tax

No. F-1G55/2018/CT/V (95). - In exercise of thepowers conferred by section 164 of the Chhattisgarh

Goods and Services TaxAct, 2017 (7 of 2017), the State Govemment hereby rnakes the following rules further

to anrcnd the Chhattisgarh Coods and Services Tax Rules, 2017, natrely:-

(l) These rules may be called the Chhattisgarh Croods and Services Tax(Twelfth Arnendnrcnt) Rules,

2018.

(2) They shall deenrcd to have corne into force from 9th October,2018.

In the Chhattisgarh Coods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in

rule 89, for sub-rule (4B), the following sub-rule shall be substituted, nanrely:-

"(48) Where the penon claiming refund ofunutilised input tax credit on account of zero rated supplies

without paynrcnt oftaxhas -

received supplies on which the supplier has availed the benefit of the State Covemnrent,

Comnrrcial Tax Department, notification No. 4012017 -State Tax (Rate), F-1 0-

94/20l7lcf lY(l 73), dated the 15th November, 2017 published in the C.azette (E*raordinary)

of Chhattisgarh, No. 506, dated the 2lst November,2017 or notification No. 4ll2017-

Integrated Tax (Rate), dated the 23rd October, 2017, published in the Cazr:tte of tndia,

Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 1321(q, dated the

23rd October,2017;or

(b)

availed the benefit'of notification No. 78/2017-Customs, dated the 13th October, 201 7,

published in the Cnzette of India, E>Craordinary, Part II, Section 3, Sub-section (i), vide

number G.S.R 1272(E), dated the l3th October, 2017 or notification No. 7912017-Customs,

dated the l3th October, 2017, published in the Ce.zr.tte of India, E*raordinary, Part II, Section

Sub-section (i), vide number G.S.R 1299(E), dated the 13th October, 201 7,

the refund of input tax credit, availed in respect of inputs received under the said notifications for

eryort of goods and the input taxcredit availed in respect of other inputs or input services to the e*ent

used in rrakin! such eryort ofgoods, shall;be granted.".

In the said rules, in rule 96, for sub-rule ( l0), the following sub-rule shall be substituted, narnely:-

"(l 0) The persons claiming refund of integrated tar paid on eryofts of goods or sbrvices should not

have -

(a)

received supplies on which the benefit of the State Crovemment, in the Comrnercial Tax

Department, notification No. 48/2017-State Tax, F-10-8712017/CTIV(153), dated the 18th

October,2017 published in the Cazette @xtraordinary) of Ctrhattisgarh, No.468, dated the

28th October, 2017, except so far it telates to receipt ofcapital goods by such person against

Eryort Prorrotion Capital Goods Scheme or State Cnvemnrent, in the Cornmercial Tax

Departrnent, notification No. 40/2017-State Tax (Rate), F-10-94120t7tCTlV(173), dated the

l5th November,20ll published in the Gazette (Extraordinary) of Chhattisgarh, No. 506, dated

(a)

'.r.E:'::::.. '- i

funqq-x, ffio ^rqeErr^zors

E88(3)

the 2lst November, 2017 or notifica6F6@fu7-In4ated Tax (Rate), dated the

=:.23rd

Octob-er, 2017, published in the

la, ^{E)ff@Edtnary,}^Part^II,^Section^3,

==1

sub+ection (i), vide number G.S.R 1321

+--

o)-

:::;

availed the benefit under notification NoJ8/2017-Grlstons, dgted the l3th October, 2017,

published in the Gazette of India,

number G.S.R 1272(E), dated the 13th

7-C\stons,

dated the l3th October, 2017, published in tlre CnzeLie

India,E$raordinary, Part II, Section

13th Oriober, 2017 ercept so far it

3, Sub-section (i),vide number G.S.R 1299 ^(E),dated

relates to receipt of capital goods by such penon a

mst Eryort Pronrotion Capital Goods

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

SANGEETHA P., Special Secretary.

O@,e.r,2017 ^{has been}^availed;^or

__ ^Schenp.".

saram, Smauascqrcdl, udFrrBar{rsrrsrqBqundq,iln {rqg( € grrd dqrn-6rhtrd - 2018.