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Atal Nagar, the 3 1st December 201 8
No. 24 /2018-State Tax (Rate)
No. F-10-65/20l8lCTlY (108). - In exercise of the powers conferred by sub-section (l) of section 9 and sub-section (5) ofsection 15 ofthe Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, No. l/2017-State Tax (Rate) notification No. F-10-43/20l7lCTlY(69), dated the 28th June, 2017 published in the Gazene (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-
In the said nolification, -
(A) in the opening paragraph, after the words, brackets and figures "sub-section ( I ) of section 9", the words, brackets and figures "and sub-section (5) ofsection 15", shall be inserted;
(B) in Schedule I-2.5o ,
(D S. Nos. 23,24 and the entries relating thereto, shall be omitted; (ii) after S. No. 123 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
*123A
I 2515 1 1 00 | Marble and travertine, crude or roughly trimmed,,;
(iii) S. No. 198,4 shall be re-numbered as S. No. 198AA, and before S. No. l98AA as so re- numbered, the following serial number and entries shall be inserted, namely;
"198A 450 I Natural Cork, raw or simply prepared";
(iv) in S. No.224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6309] shall be substituted;
(v) in S. No. 225, for the entry in column (3), the entry "Footwear of sale value not exceeding Rs.l000 per pair" shall be substituted;
(vi) for S. No. 225A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely: -
*2254 6602 00 00 Walking-Sticks including seat sticks
2258 6815 Fly ash bricks orfly ash aggregate with 90 percent or more fly
ash content; Fly ash blocks";
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(vii)in S. No" 234, in the entry in column (3), , the following Explanation shall be inserled in the end, namely,
"Explanation: If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S.No. 38 of the Table mentioned in notification No. I 112017-State Tax (Rate) notification No. F-10-43/20lllCTlY(79), dated the 28th June,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent of the gross consideration charged for all such supplies. The remaining thirty per cent of the gross consideration charged shall be deemed as value ofthe said taxable service";
(viii) S. No. 243,4. shall be re-numbered as S. No. 2438, and before S. No. 2438 as so re- numbered, the following serial number and entries shall be insefted, namely:
"243A, | 8114 20 | Parrs and accessories ofcarriage for disabled persons';
1042 in Schedule ll - 60 ,
(i) after S. No. I 0 I and the entries relating thereto, the following serial numbers and the entries shall be insefted, namely: -
| "101A | 4502 00 00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) |
| 10lB | 4503 | Articles of natural cork such as Corks and Stoppers, Shuttlecock cork bottom |
| 10tc | 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork "; |
(ii) S. No. 102,126 and the entries relating thereto, shall be omitted; (iii) S. No. 171,4. shall be re-numbered as S. No. l7lAA, and before S. No. lTlAA as so re- numbered, the following serial number and entries shall be inserted, namely:-
*11t4 63053200 Flexible intermediate bulk containers";
(iv) in S. No. 173, in the entry in column (3), the words and commas"walking-sticks, seat- sticks," shall be omitted;
(v) S. No. 177 and the entries relating thereto, shall be omitted;
1043 in Schedule III - 9%,
(D S. No. l2lA shall be re-numbered as S. No. 1218, and before S. No. 12lB as so re- numbered, the following serial number and entries shall be inserted, namely:-
"l2lA | 4012 | Retreaded or used pneumatic tyres of rubber: solid or cushion
tyres, tyre treads and tyre flaps, ofrubber";
(ii) S. Nos. 142,743,144 and the entries relating thereto, shall be omitted; (iii) in S. No. 369A, for the entry in column (3), the entry "Transmission shafti (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque
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convefters, flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints)" shall be substituted;
(iv) after S. No. 376AA. and the entries relating thereto, the following serial number and entries shall be insefied, namely: -
"376AAA I 8SOZ I Lithium-ion accumulators (other than battery) including
lithium-ion power bank";
(v) in S. No. 383, in the entry in column (3), after the words "television cameras", the comma and words ",digital cameras and video camera recorders", shall be inserted;
(vi) in S.No. 383C, in the entry in column (3), for the figure and word"68 cm",the figure and word "32 inches" shall be substituted;
(vii) in S.No. 384, in the entry in column (3), for the figure and word"20 inches", the figure and word"32 inches" shall be substituted;
(viii) S. No. 440,4' shall be re-numbered as S. No. 4408, and before S. No. 4408 as so re- numbered, the following serial number and entries shall be inserted, namely:
| "4404 | 9504 | Video game consoles and machines, articles of funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment [other than playing cards, ganjifa card, chess board, carom board and other board games of 9504 90 90 like ludo etc.l"; |
(E) in Schedule lY - 14o/o,
(i) S. No. 47 and the entries relating thereto, shall be omitted; (ii) S. No. l35and the entries relating thereto, shall be omitted; (iii) in S.No. 139, in the entry in column (3), after the words "other than Lithium-ion battery", the words "and other lithium ion accumulators including lithium ion power banks" shall be inserted;
(iv) S. No. 151 and the entries relating thereto, shall be omitted; (v) in S.No. 154, in the entry in column (3), for the figure and word "20 inches" and the figure and word "68 cm", both, the figure and word "32 inches" shall be substituted;
(vi) for S. No. 1'74 and the entries relatingthereto, the following serial number and the entries shall be substituted, namely: -
'-114 | 8714 | Parts and accessories of vehicles of heading 871 l":
(vii) S. No. 215 and the entries relating thereto, shall be omitted.
2. This notification shall come into force on the 1st January,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 3 I st December 201 8
No.25 /201 8-State Tax (Rate)
No. F- l0- 65120181CT,^/ (109). - In exercise of the powers conferred by sub-sections (1) of section I I of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, No.2/2017-State Tax (Rate) notification No. F-l0- 43/2017lCTIV(70), dated the 28th June,20l7 published in the Gazetle (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017 , namely:-
In the said notification, -
1. In the schedule,
(i) for S. No. 43A and the entries relating thereto, the following serial numbers and the entries shall be substituted, namely:-
*43A 0710 Vegetables (uncooked or cooked by steamins or boiline in water), fiozen 438 071 I Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption";
(iD after S. No. 121 and the entries relating thereto, the following serial number and the enkies shall be:inserted, namely: -
"l2lA | 4904 | Music, printed or in manuscript, whether or not bound or illustrated";
00 00
(iii) after S. No. 152 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
" 153 Any ] Supply of gift items received by the President, prime Minlster, Governor chapter I or Chief Minister of any state/ Union Territory, or any public servant, by way of public auction by the government, where auction proceeds are used for public or charitable cause".
2. This notification shall come into force on the lst January,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 3 1 st December 201 8
NOTIFICATION
No. 2612018- State Tax (Rate)
No" F- l0- 65/20l8lCTlV (110). - In exercise of the powers conferred by sub-section (1) of section l1 of the Chhattisgarh Goods and Services Tax Act, 2017 (1 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra- State supply of gold falling in heading 7108 of the First Schedule to the Customs Tariff Act, lg75 (51of 1975), when supplied by Nominated Agency under the scheme for "Export Against Supply by Nominated Agency" as referred to in paragraph 4.41 of the Foreign Trade Policy, read with relevant provisions of Chapter 4 of Handbook of Procedures, to a registered person (herein referred to as "recipient"), from the whole of the State tax leviable thereon, under section 9 of the Chhattisgarh Goods and ServiceJTax Act,2017, subject to following conditions, namely:-
(D the Nominated Agency and the recipient shall follow the conditions and observe the proceduresas specified in the Foreign Trade Policy read with Handbook of procedures;
(ii) the recipient shall export the jewellery made out of such gold within a period of 90 (ninety) days from the date of supply of gold to such recipient and shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) along with the invoice for exports to the Nominated Agency within a period of 120 (one hundred and twenty) days from the date of supply by the Nominated Agency;
(iii) wherever such proof of export is not produced within the period mentioned in condition (ii), the Nominated Agency shall pay the amount of State tax payable on the quantity of gold not exported, along with interest from the date when the said tax on such supply was payable, but for the exemption.
Explanation. -For the purpose of this notification, -
(a) "Foreign Trade Policy " means the Foreign Trade Policy ,2015-2020. notified by the Government of India in the Ministry of Commerce and Industry vide notification No. 4112015-2020, dated the 5th December,20l7, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii) vide S.O. 3813, dated the 5th December,2017;
(b) "Handbook of Procedures" means the Handbook of Procedure, notified by the Government of India in the Ministry of Commerce and Industry vide Public NoticeNo.4312015-2020,dated the 5th December20l7,
1042 (10) effie,rd{sq-d, fr{is 3r frnqt zors
published in the Gazette of India, Extraordinary, Part-I, Section 1, videF. No.01/94118013331AM l5lPC, dated the 5th December 2017;
(c) "Nominated Agency" means entities mentioned in List 32 of Notification No. 50/2017-Customs, dated the 30th June 2017 published Gazette of India, Extraordinary, Part-ll, Section 3 sub-section (i),vide, number G. S. R" 785 (E), dated the 30th June,2017;
(d)"Heading" means heading as specified in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 1042 (10) 2. This notification shall come into force on the 1st January,2079.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 3 l st December 20 I 8
No. 271201 8-State Tax (Rate)
No. F- l0- 65120181CT/V (111) - In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) ofsection 1 1, sub-section (5) ofsection l5 and sub-section (1) ofsection l6 ofthe Chhattisgarh Goods and Services Tax Act, 2017 (1 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the of the State Government, in the Commercial Tax Department, No. l112017-State Tax (Rate) notification No. F-10-43/20lllCTlY(79), dated the 28th lune,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252,datedthe29thJune,2017, namely:-
l.ln the said notification,- (D in the Table, -
(a) against serial number 3, in column (3), in item (xii), after the brackets, figures and word "(xi) above", the word and number "and serial number 38 below" shall be inserted;
(b) against serial number 7, in column (3), in item (i), in Explanation 1, the words "school, college" shall be omitted;
(c) against serial number 8, -
(A) after item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
| (3) | u\ | (s) |
| "(iva) Transportation of passengers, with or without accompanied baggage, by air, by non-scheduled air transpoft service or chafter operations, engaged by specified organisations in respect of religious pilgrimage facilitated by the Government of India, under bilateral arrangement. | 2.5 | Provided that credit tax input of charged on goods used in supplying the service has not been taken IPlease refer to clause (iv) paragraph 4 of to relating Explanationl"; |
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(B) in column (3), in item (vii), after the brackets and figures "(iv),", the brackets and figures "(iva)," shall be inserted;
(d) against serial number 15, for item (vi) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
{{^{{FOOTNOTE (3)}}}}
(4\ (5)
9
"(vi) Service ofthird party insurance of"goods carriage" 6 (vii) Financial and related services other than (i), (ii), (iii), (iv), (v), and (vi) above.
(e) against serial number 17, for item (viii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely: -
| 13) | (4\ | (5) |
| "(viia) Leasing or renting ofgoods | Same rate of State tax as applicable on supply of like goods involving transfer of title in eoods | |
| (viii) Leasing or rental services, with or without operator, other than (i), (ii), (iii), (iv), (v), (vi), (vii) and (viia) above | 9 |
(0 against serial number2l,in column (3), in item (ii), afterthe brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(g) against serial number25,in column (3), in item (ii), afterthe brackets, figures and word "(i) above", the words and number "and serial number 38 below" shall be inserted;
(h) against serial number 34,-
(A) against item (ii)in column (3), for the entry in column (4), the entry "6" shall be substituted; (B) after item (ii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be insefted, namely: -
(4) (s)
9
(3) "(iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees.
(C) in item (iiia), the words "exhibition of cinematograph films," shall be omitted; (D) in column (3), in item (vi), after the brackets and figures "(ii),", the brackets and figures "(iia)," shall be inserted;
(i) after serial number 37 in column (l) and the entries relating thereto in column (2), (3), (4) and (5) the following serial number and entries shall be inserted, namely: -
| 2 | 3 | 4 | 5 | |
| "3 8. | 9954 or 9983 or' 9987 | Service by way of construction or engineering or installation or other technical services, provided in relation of setting up of following, - (a) Bio-gas plant (b) Solar power based devices (c) Solar power generating system (d) Wind mills, Wind Operated Electricity Generator (woEG) (e) Waste to energy plants / devices (0 Ocean waves/tidal waves energy devices/plants Explanation :- This entry shall be read in conjunction with serial number 234 of Schedule I of the Notification No. F- I 0- 112017 -State Tax (Rate) notification No. 43l2O17lCTlV(69), dated 28th June, 2017 of rhe State Government, in the Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June,2017, | 9 |
lo42 (ls)
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(ii) in paragraph 4 relating to Explanation, after clause (x), the following clauses shall be inserted, namely: - "(xi) "specified organisation" shall mean, -
(a) Kumaon Mandal Vikas Nigam Limited, a Covernment of Uttarakhand Undertaking; or (b) 'Committee' or 'State Committee' as defined in section 2 of the Haj Committee Act, 2002 (35 of2002).
(xii) "goods carriage" has the same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988).""
2. This notification shall come into force on the lst day of January,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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| "74+- | ?fif+. 9993 | slltrq gdem cRq-d 3rfuBqq, 1gg2 7rsszs-r 34) + 3id-rtd aEzkrr crqr aqr+flffi h Ecrrur AB-.TT :dF?ir-dt, ttarfi-r :dFendt, t-;a won, tt.,zr g{m'R qr riq rcq qt-{ sr 3r;q lM, d fu :nrr+-r sfrfr"+a, 1961 (1961 fl 43) fi qrr 12+-,+. fi 3idda q-S-td 6t, a-anr F?rrkf, :#d'iu #fr d. gdqrs, dtfr or 6riHR-4 3if{ ffi & 1992 fi 3rzr ffi-qrcil', d fu 3rR-dBtT$ w, *" qreqq t c-{rf, fir drfr qrfr 3iE-/rd gr-fr t ml | f-d a-fr | 6-5 Ja ff'; |
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Atal Nagar, the 3 I st December 201 8
No. 2812018 - State Tax (Rate)
No. F-10-65/2018lCTlY (112). - In exercise of the powers conferred by sub-secrion (1) of section 1l of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Govemment, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification the State Government, in the Commercial Tax Department, No. l2l20l7- State Tax (Rate) notification No. F-10-4312017/CT/V(80), dated the 28th June,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, datedthe2gth lune,2017, namely:-
In the said notification, - (i) in the Table, -
(a) after serial number 21A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| (2) I | (3) | (4) | (5) | |
| F eading "2lB 9965 or Heading 9967 | Services provided by a goods transport agency, by way of transport of goods in a goods carriage, to, - (a) a Department or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies, which has taken registration under the Chhattisgarh Goods and Services Tax Act, 2077 (7 of 2Ol7) only for the purpose of deducting tax under Section 51 and not for making a taxable supply of goods or services. | Nit | Nil"; |
(b) after serial number 27 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
{{^{{FOOTNOTE (2)}}}}
{{^{{FOOTNOTE (3)}}}}
*27 A Heading
(4\ (5) Nit Nil";
997 1
Services provided by a banking company to Basic Saving Bank Deposit (BSBD) account holders under pradhan Mantri Jan DhanYojana (PMJDY).
(c) against serial number 34A, in the entry in column (3),after the letters and words "PSUs from the", the words "banking companies and" shall be inserted;
(d) against serial number 66, for the entry in column (2), the following entry shall be substituted namely: - "Heading 9992 or Heading 9963";
- r-{swr fr 5o fundr fiI Jfrqqar fr-qi+' \rh--{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 65}}}}/{{^{{FOOTNOTE 2018}}}}/Er-fi/ct-E({{^{{FOOTNOTE 112}}}}), 8fli6 31-12-2oil qr 3iffi gr{ETa ilGqqFr fi qrfr-oru $ vtr↩
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(e) serial number 67 and the entries relating thereto, shall be omitted; (f) after serial number 74 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| I | (2) | (3) | (4) | (5) |
| *744 | Heading 9993 | Services provided by rehabilitation professionals recognised under the Rehabilitation Council of lndia Act, 1992 (34 of 1992) by way of rehabilitation, therapy or counselling and such other activity as covered by the said Act at medical establishments, educational institutions, rehabilitation centers established by Central Government, State Government or Union territory or an entity registered under section 12AA of the lncome-tax Act, 1961 (43 of 1961). | Nil | Nl'1" |
(ii) in paragraph2, after clause (za), the following clause shall be inserted, namely: -
"(zaa) "frnartcial institution" has the same meaning as assigned to it in clause (c) of section 45-l of the Reserve Bank of India Act,1934(2 of 1934);';
2. This notification shall come into force on the lstday of lanuary,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 3 1st December 20 I 8
NOTIFICATION
No.29i2018 - State Tax (Rate)
No. F-10- 65l2O18lCTlV (113). - In exerc]se of the powers conferedby sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017'),the State Govemment, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Depaftment, No. l3l2017-State Tax (Rate) notification No. F-10- 43l20l7lCTlV(81), dated the 28th June,20l7 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2077, namely: -
In the said notification,- (i) in the Table,-
(a) against serial number l, in the entry in column (2), after item (g), the following proviso shall be , inserted, namely: -
"Provided that nothing contained in this entry shall apply to services provided by a goods transport agency, by way oftransport ofgoods in a goods carriage by road, to, -
(a) a Department or Establishment of the Central Government or State Government or Union territory; or
(b) local authority; or
(c) Governmental agencies,
which has taken registration under the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) only for the purpose ofdeducting tax under section 51 and not for making a taxable supply ofgoods or services.",
(b) after serial number 11 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
| I | (2) | (3) | (4) |
| "72. | Services provided by business banking facilitator (BF)to a | Business facilitator (BF) | banking company, A located in the taxable territorv |
| 13. | of Services provided by an agent to business correspondent (BC) business corresDondent (BC). | business An agent of correspondent (BC) | A business correspondent, located in the taxable territorv. |
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| t4. | Security services (services provided by way of supply of security personnel) provided to a registered person: Provided that nothing contained in this entry shall apply to, - (i)(a) a Deparlment or Establishment of the Central Government or State Government or Union territory; or (b) local authority; or (c) Governmental agencies; which has taken registration under the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) only for the purpose of deducting tax under section 51 of the said Act and not for making a taxable supply ofgoods or services; or (iii) a registered person paying tax under section l0 of the said Act. | Any person other than body corporate | A registered person, located in the taxable teritory."; |
(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely:-
"(h) provisions of this notification, in so far as they apply to the Central Government and State Governments, shall also apply to the Parliament and State Legislatures.".
2. This notification shall come into force on the 1st day of January,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
3rdFr reR, Fdi6. 31E€-ry{ 2018
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Atal Nagar, the 3 I st December 201 8
o. 30/2018- StateTax (Rate)
No. F-10-65/2Ol8lCTlY (114). -In exercise of the powers conferred by sub-section (3) of section l lof the Chhattisgarh Goods and Services Tax Act,2011 (7 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clariffing the scope and applicability ofthe notificationof the State Government, in the Commercial Tax Department, No. 11/2017-State Tax (Rate) notification No. F-10-43l2017lCTlY(79), dated the 28th June,20l'7 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, datedthe29th June, 2017,hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-
"Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way oftransport ofgoods from a place in India to another place in lndia".
2. The existing Explanation in the above itemsshall be renumbered as Explanation l.
3. This notification shall come into force on the 1st day of January,2019.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary"
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Atal Nagar, the 31st December 2018
No. 6712018 - State Tax
No. F-10-65l20l8lCTlY (ll5) .- In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (1 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, No. 31/2018-State Tax notification No. F-10-41/20l8lCTlV(67), dated the 6th August, 2018 published in the Gazette (Extraordinary) of Chhattisgarh, No. 291, dated the 9th August, 2018, namely:-
In the said notification, in paragraph 2 ,-
- rts.ruT fr fs fr"r-rl fir {{^{{FOOTNOTE 3}}}}{fuqq-dl tr-fli+- (rs- -{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 6}}}}st{{^{{FOOTNOTE 2}}}}}{{^{{FOOTNOTE 18}}}}lEwtviu{{^{{FOOTNOTE 1}}}}rrs), trdi6 3t-i.2-20t8 it'r$ %d-qr( {r.,qq-d t qrfuf,R fr vtrgnr e-firfitd l{{^{{FOOTNOTE *}}}}-qr srar t r f?frdr fr., fdelq HfrE NOTIFICATION ↩
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(i) in clause (i), for the figures, letters and word "3 lst August,2018", the figures, letters and word "3 I st January , 2019" shall be substituted;
(ii) in clause (iv), for the figures, letters and word "30th September,2018", the figures, letters and word "28th February, 2019" shall be substituted.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary"
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Atal Nagar, the 3 I st December 2018
NOTIFICATION
No. 68/2018 - State Tax
No. F-10-65/2018/CTIV (116). - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act,2017 (7 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council. hereby makes the following further amendments-
(i) in notification No. 03 dated 8 august,2017 of the State tax Commissioner, Chhattisgarh; and (ii) in notification No/CGSTl0112017(16) dated 15th November,2017 of the State tax Commissioner, Chhattisgarh, namely:-
In the said notifications, in the first paragraph in the proviso, for the words, figures and letters "July,2017 to November,20l8" and "3 lst day of December,2018", the words, figures and letters "Ju|y,2017 to February, 2079" arrd "3 lstday of March,2019" shall be respectively substituted.
By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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NOTIFICATION
No. 69/2018 - State Tax
No" F-10-65l2018lCTlY (ll7). - In exercise of the powers conferred by section 168 of the Chhattisgarh Goods and Services Tax Act,201l (1 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh (i) in notification of the State Tax Commissioner, Chhattisgarh, notification No./CGGSTl0ll20l7(07) dated the I 5th Septemb er, 20171, and
(ii) in notificationNo. 16/2018-State Tax, No. F-10-15/2018/CT/V(30), datedthe 23rdMarch,2018 of the State Government, in the Commercial Tax Department, published in the Gazette (Extraordinary) of Chhattisgarh, No. 130, dated the 2nd April, 201 8, namely:-
In the said notifications, in the frrst paragraph, in the proviso, for the words, figures and letters "}uly,2017 to November,20l8" and "3 lst day of December,2018", the words, figures and letters "luly,20lT to February, 2019" and "3 lstday of March, 2019" shall be respectively substituted.
3r.il a-rrT. trdi.F- 3r E€E{ 2018
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Atal Nagar, the 3 1st December 20 l8
NOTIFICATION
No. 7012018 - State Tax
No. F-10-65l2018lCTlY (ll8). - In exercise of the powers conferred by section 168 of the Chhattisgprh Goods and Services Tax Act, 2017 (1 of 2017) read with sub-rule (5) of rule 61 of the Chhattisgarh Goods and Services Tax Rules, 20ll , the Commissioner, on the recommendations of the Council, hereby makes the following further amendments in the notification of the State Government, in the Commercial Tax Department, No.3412018-State Tax notification No. F-l0-42l2018lCTlY(69), dated the 1Oth August,2018 published in the Gazette (Extraordinary) of Chhattisgarh, No.3l0, dated the24thAugust,2018, namely:-
In the said notification, in the first paragraph, in the third proviso, for the words, figures and letters "July,2077 to November, 201 8" and "3 I st day of December , 2078" , the words, figures and letters"July, 2017 to February, 2019"and "3 lst day of March, 2019"shall be respectively substituted.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 31st December 2018
, No. 7112018 - State Tax
No. F-10-65/20l8lCTlY (119) .- In exercise of the powers conferred by section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following furlher amendments in the notification of the State Government, in the Commercial Tax Department, No. 4312018-State Tax notification No. F-10-48/2018/CTiV(81), dated the lOth September, 2018 published in the Gazette (Extraordinary) of Chhattisgarh, No. 366, dated the 20th September, 2018, namely:-
In the said notification,'in paragraph 2, in the second proviso, for the words, figures and letters "July, 2017 to September,201S"and "3 lst day of December,20l8", the words, figures and letters "July,2017 to December, 20 I 8" and "3 I st day of March, 20 I 9"shall respectively be substituted.
By order and in the name of the Governor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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Atal Nagar, the 3 1st December 201 8
NOTIFICA'IION
No. 7312018 - State Tax
No. F- l0- 65l20l8lCT/Y (120). -In exercise of the powers conferred by sub-section (3) of section 1, read with section 5l of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), hereafter in this notification referred to as the said Act, the State Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the State Government, in the Commercial Tax Department, No. 50/2018-State Tax notification No. F-10-49120l8iCTlV(87), dated the 13th September,20l8, namely:-
In the said notification, after the second proviso, the following proviso shall be inserted, namely:-
- o-{{^{{FOOTNOTE 49}}}}t{{^{{FOOTNOTE 201}}}}slarqTqi!-{{^{{FOOTNOTE 1}}}}t{{^{{FOOTNOTE 7}}}}), Eflio" {{^{{FOOTNOTE 13}}}} fu6*vr, {{^{{FOOTNOTE 2018}}}}, il fr-rqRfu-a sit{ {isirrd il{fr t, 3{qh tg-dlrgrra *'rr-qqps *-arq t aan rrfequr, tahdI fi., B*q HfrE 3r.f, aarr, Eaio' 31frsry{ 2ol8 *q.iq. (rcF'-{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 6}}}}s/{{^{{FOOTNOTE 2018}}}}/or{{^{{FOOTNOTE 67}}}}qiq'{{^{{FOOTNOTE 1}}}}r{{^{{FOOTNOTE 20}}}}). - anra t dfdtrrd *. s-{ze{ 348 t su-s (3) t %d-€'{uT fr' gg fr}Tr4 Sr 3rB{s-4r *qi6- rrs- -{{^{{FOOTNOTE 10}}}}-{{^{{FOOTNOTE 6}}}}st{{^{{FOOTNOTE 2018}}}}lErrF/ciq({{^{{FOOTNOTE 120}}}}), fuais- {{^{{FOOTNOTE 31}}}}-{{^{{FOOTNOTE 12}}}}-{{^{{FOOTNOTE 2018}}}} {{^{{FOOTNOTE 6}}}}-r' 3iffi {{^{{FOOTNOTE 3}}}}r{-drq r.'zlq-il + eTfu'frrr t vaEam rfrIfird l+-qr drar t r ↩
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"Provided also that nothing in this notification shall apply to the supply of goods or services or both which takes place between one person to another person specified under clauses (a), (b), (c) and (d) of sub- section (l) of section 5l of the said Act.".
By order and in the name of the Govemor of Chhattisgarh,
SANGEETHA P., Special Secretary.
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