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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.

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)

2.

In the Explanation against serial number 1 the words "on pre-import basis" shall be omitted.

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.

(i)

into

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