30- 05 - 200 1. "
-*-N-7
fu {luttlst
(arqrLrnur)
urErnntrnrRm
rl, qFF le40
ttqgr, gE--dR, frqifi 3r w+*t zots
s{ifi 33 l
-ITEI
ErtrGq+- m-{ FdaTrrr
dTrfrq, a-dr"r€r Brcffi, 3re.d ilrR, {Tu1{
3rc6 ilar, trdiq- 2e G;t.rft 2s1e
SGZTI
BrBqqaT
112019- Ttgq ${
frEiq- (rs-10-03/201981-57qiq102). - tt-q grfiR, oa$rzrE' qm ritr €-sr 6-{ :tfrffi+q, 2017 (2017 mT 7) fi qr{r 147 {dmr s-Eccr erBilq} m'r s-*a 6.-€ 6(', cftq-(_ 6l- ftffitil' w, 87t2o177Ew7qr{(153), trdim. 18 3r.rcorr, 2017, Gt scdrrrrTa (rrsrtrruur) d", s-qio- 468 dr-trc 28 3rfl.fl, 2017 fi e-firRlf, F+qI em er, fr ffifua €sfrrra 6-{ff t, s?jtfl_,- r+-a afug+m S,
(i) srufr + F#T (2) fr m-q ri. 1 *. srqi cfrtra *' vearq ffifud clqq. :ia,elfua fr;qr anrralT, Jqh,-
66 e-ftsr-drrgq{, fr{im 3r vr+ff zorl "q6 3ilqa 3{TtrI{ q{" erdd'mT Fiq B.fl dr(ril'r I (ii) Fqse-f,iur fr m-fl' dsqr t t {TrrTi2" e-O grRqq-ar 1s ilf,dtl, zorg t caTrffna orfr a[Iefr I
o.Aqq6 *"rcqvt-il t arq taw rtilrqur,
trfrr Erqrfi rtr{ +-rnd, Hf{q.
3raer ;rrf, Fdi6- zs a-;ra-ft 2s19
Atal Nagar, the 29th lanuary 2019
NOTIFICATION
No. l/2019 - State Tax
No. F-10-03l2019lCTlY (02).- In exercise of the powers conferred by section 147 of the Chhattisgarh Goods and Services Tax Act, 2011 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendment in the notification of the State Govemment, in the Commercial Tax Department, No. 4812017-State Tax notification No. F-10-8712017/CTA/(153), dated the 1Sth October, 201 7 published in the Gazefte (Extraordinary) of Chhattisgarh, No. 468, dated the 28th October, 20 I 7, namely:-
In the said notification.
(i) ln the Table, the column number (2) against S. No. l, after the entry, the following proviso shall be inserted, namely: -
"Provided that goods so supplied, when exports have already been made after availing input tax credit on inputs used in manufacture of such exporls, shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant is submitted to the Commissioner of State Tax or any other officer authorised by him within 6 months of such supply,;
Provided further that no such certificate shall be required if input tax credit has not been availed on inputs used in manufacture of export goods.";
(ii) In the Explanation against serial number 1 the words "on pre-import basis" shall be omitted.
into
2.
This notification shall deemed to have come f,orce with effect from I 5th January, 20 l9
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE,Secretary.