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dzftdr *.. frtE HBE.

Atal Nagar, the 3 1st December 201 8

NOTIFICATION

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";

1042 ⁽⁴⁾

yd€rrq{qrd, frti* rr frawq 2613

(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

Rffi{rrd{GTrrr, fr+iq sr frtrst zors

toqz ^(sl

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.

1042 ^(6\

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drfil ff., EelE Hfud.

Atal Nagar, the 3 I st December 201 8

NOTIFICATION

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.

q1

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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

NOTIFICATION

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

of

input tax

charged on goods

used in supplying

the service has not

been taken

IPlease

refer to clause (iv)

of paragraph 4

relating

to

Explanationl";

1042 ^(r4\

BffieTrdrrqq{, k{is 3l frnqt zorr

(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: -

(3)

(4\

(5)

"(vi) Service ofthird ^party insurance of"goods carriage"

6

(vii) Financial and related services other than (i), (ii), (iii), (iv), (v),

and ^(vi) above.

9

(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: -

(3)

(4)

(s)

"(iia) Services by way of admission to exhibition of

cinematograph films where price of admission ticket is

above one hundred rupees.

9

(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.

112017 -State Tax (Rate) notification No. F- I 0-

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

BdqrrE{qq-d, frti+ :r frsEq 2s1s

lo42 ^(ls)

(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.

3t-.6[ flrR, F{diEF- 31ff961 2s13

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I

o\

(3)

(4\

(s)

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9965 sr

afif+-*.

9967

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qm t cftE-ild t sc fr, ffiBa

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t EaTpr ^q1 $gqv-a9w

(lr)Rr-fi-q cIE6-{q'; ^qf

(4) s[nrtl (rd'frqf,

ffi-i ^qm sl t Jiada ^{6-{ fr s-c1fr ldr(' f,rA}

fi s*q

qril 3ik tfl s-{ rmfr-+q,

2017 (2017 s.[ 7) fi 3iildfd $qar ^{qfim-{q'm-{rqr}

t ^{a fu ETFI sr} +ffi{t fi ^{q-t ET-e JTF sl-i +}

fr(', +t ffi g_*r *frf, d-aIFr mT ^qftd-d-fl s-.&

s-{rm fir dri Erfr fu

t

3-5 ^;r$i

s-5

J

a.&';

1042 ⁽¹⁶¹

edwratrwq*, frqi+ rr frsqr zorr

GDm?T ^{rircqr 27 3lt{ 3-{r$} ffid cEM t ^ccqrd ffifua

ffiq rircqr sik cEMt 6t

3id:Ferlft-a E;qr il(ryn, ^q?rT:-

(aT) s-q riu+t 34* t saqr, +f-ilfl (3) fiI sBtre fr, 'til('$q T-Erlt' er<t t ceqt-d 'tBar drqEqi'

('d' erd'mt:ia:rqrfud l+-qr arc'rr,

(q) m-q +ireqr o0 t s+cT, ^qi-f,rT (2) fI cEFc * ena qq ffifua

cfdFc ^{qn qfr{qfud}

fuqr ^grtr4-I, TeII:-

"efiffi sss2 sT qftf+- eoo3";

(s) m?r risqt oz 3il-{ Tfl$ ^;dEifr--d cEM 6t ffiRd m-r Eqr ila-fi;

(T) mq {w1 7a 3it{ rs$ dcifr-d cBfuf fi ceqr-fr B-raRfu-a s-q risil| :fu cEMt 6t

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I

(2)

(3)

(4)

(s)

"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 &

3rzr ffi-qrcil', d fu 3rR-dBtT$ w, 1992 fi

3iE-/rd ^gr-fr t *" ^qreqq t c-{rf, fir drfr qrfr

ml

f-d ^a-fr

6-5

J

aff';

(ii) ^q-{rfltr 2 fr 3qqFrq (qO, t c?Eril ffi-fu-a 6t 3id'F?nftH fuqr il(r4r, {?rT: -

"(qcfi-fr) "ftffiq- TiRr-r' ml s-& 3Ttscrq 6t-ltr d fu Sfl-*" fr(' eil-€fq ns-d" frd sfuftlr*r, 193a

(1934 mT 2) fi etrfi 45fl fr1 3q-drflq (4) fr Eqr rrqr il';

2. ^qd 3{fuqq-dT 01 s;rEft,20r9t m{ilfr r

Ertrsrro *" rr-qqra *' arq. t aeir srtrn-agr,

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I

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(4\

(5)

*27 4

?Rfn

9971

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zil-6-dTr (pMrDy) fi 3id-Jrd Aft-f, tB-q ff, Gqffic

(BSBD)

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3r-{swr fr 5o fundr fiI Jfrqqar fr-qi+' \rh--10-65/2018/Er-fi/ct-E(112), 8fli6 31-12-2oil qr

3iffi ^gr{ETa ilGqqFr fi ^qrfr-oru $ vtr<ar* e-f,rf?rd B-qr arar t

r

o...fis46 *' tr-qqpg *' arq t aqr rrten:1on,

t' hdr fi., EalE Hfud.

Atal Nagar, the 3 I st December 201 8

NOTIFICATION

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: -

I

(2)

(3)

(4)

(5)

"2lB

F eading

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: -

(2)

(3)

(4\

(5)

*27 A

Heading

997 1

Services provided by a banking company to Basic Saving

Bank Deposit (BSBD) account holders under ^pradhan

Mantri Jan DhanYojana (PMJDY).

Nit

Nil";

(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";

1042 ⁽¹⁸⁾

effierrdttqrd, fr{id 3l frqwt zors

(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.

3l-.61 4rR, F4i.F- 31 Eg*qr ZOt8

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