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| '2056 | 8601 | \rfi qrd fu{gd qta u f+gc \rqfifrfl t Tdi qrd td ffiE*r |
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AtalNagar,the 30th September 2019
NOTIFICATION
No. 1412019 - State Tax (Rate)
No. F-10-39 /2019/CTN(86). - In exercise of the powers conferred by sub-section (1) of section 9 and sub-section (5) of section 15 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 Govemment, in the Commercial Tax Departrnent, Notification No. 1/2017-State Tax (Rate), No. F-10-43/2017/CTIY(69), dated the 28th Jwe,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jvne, 2017, namely :-
In the said notification, -
A. in Schedule l-2.5o/o, -
1324 (21 Bffiqrra{qq*, ftqifi s erqdn 2o1e
(i) S. No. 33A and the entries relating thereto shall be omitted;
(ii) against S. No. 164, n the entry in column (3), after item ii, the following item shall be inserted, namely: -
"iii. Marine Fuel0.5% (FO)";
(iiD against S. No. 224, for the entry in column (2), the entry "63 [other than 6305 32 00, 6305 33 00, 63091, shall be substituted;
(iv) after S. No. 234B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -
*234C 8509 Wet cons of stone as
(v) S. Nos. 235 to 242 and the entries related thereto, shall be omitted;
B. in Schedule Il - 60/o, -
(i) after S. No. 80A and entries relating thereto, the following S. No. and entries shall be inserted namely: -
3923 or 6305
"80AA Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for oackine of
(iD S. No. 20lA and the entries relating thereto shall be omitted;
(iiD after S. No. 205 and the entries relating thereto, the following S. Nos. and entries shall be inserted, namely: -
| *205A | 8601 | Rail locomotives powered from an external source of electricity or by electric accumulators |
| 205B | 8602 | Other rail locomotives; locomotive tenders; such as Diesel-electric locomotives. Steam locomotives and tenders thereof |
| 205C | 8603 | Self-propelled railway or tramway coaches, vans and trucks, other than those ofheadins 8604 |
| 205D | 8604 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, track liners. testing coaches and track inspection vehicles) |
| 2058 | 8605 | luggage Railway or tramway passenger coaches, not selGpropelled; vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excludins those ofheadine 8604) |
| 205F | 8606 | Railwav or tramway goods vans and wasons. not self-oropelled |
| 20sG | 8607 | Parts of railway or tramway locomotives or rolling-stock; such as Bosies. bissel-bosies. axles and wheels- and oarts thereof |
| 205H | 8608 | Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing"; |
(iv) against S. No.23 lB, in column (3), after the words "Slide fasteners", the words "and parts thereof', shall be inserted;
C. in Schedule III - g%o, -
(i) against S. No. 24A, in column (3), after the words "coconut wa!er", the words "and caffeinated beverages" shall be inserted;
(iD against S. No. 108, in column (3), after the words "other closures, of plastics", the brackets, words, letters and figures "(except the items covered ,in Sl. No. 80AA in Schedule III), shall be inserted;
(iiD in S. No. 400, for the enty in column (3), the entry, "Following motor vehicles of length not exceeding 4000 mm, namely: -
, frii6 s srq*t 2ote 1324 13) (a) Petrol, Liquefied petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles ofengine capacity not exceeding 1200cc; and
(b) Diesel driven vehicles ofengine capacrty not exceeding 1500 cc
for persons with orthopedic physical disability, subject to the condition that an offtcer not below the rank of Deputy Secretary to the Government of India in the Department of Heavy lndustries certifies that the said goods shall be used by the persons with orthopedic physical disability in accordance with the guidelines issued by the said Departmenf', shall be substituted;
(iv) S. No. 446 and the entries relating thereto shall be omitted;
D. in Schedule lV - l4oh, -
(i) after S. No. 12 and the entries relating thereto, the following S. No. and the entries shall be inserted, namely: -
*124. 22029990 I Caffeinated
(i) S. No. 3 and the entries relating theretoshall be omitted;
(ii) S. No. 4 and the entries relating theretoshall be omitted;
F. in Schedule Vl4.l25Yo, -
(i) in S. No. 2, for the enfiry in column (3), the entry, "precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of fiansport", shall be substituted;
(ii) S. No. 2A and the entries relating thereto shall be omitted; (iiD in S. No. 3, for the enby in column (3), the entry, "Synthetic or reconsffucted precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily sfung for convenience oftransport", shall be substituted;
(iv) S. No. 4 and the entries relating thereto, shall be omitted;
2. This notification shall come into force on the lst day of October,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
creEr qqI, ftqfo so ftraqq zors
rqis gs'-10-3e/20l.g/qw4Tq(87). - fu qrf, ,ifr tqr o{ sfufrqq, zo17 (2017 6T 7) afi qrqt 11 +1sq ERr (1) &'ildilrredqrfuritsTqfrqo-tagq, rrqqrr.Frc, ffiqfts(mlMtqif t'enernw, \rrg+n1, fuqrs{fu ErFTfuoo{BrrFrqfr Grlt{fir€. z/zorz-qrqo-{ Cfl), mqi+. w-10-43/2017/EW/iT4(70), F{i6'28 q{, 2017, fuQ EfurE & trqq' (3frrTrfl1TD ffiiS 2s2 drtq 2e q{, 20rz frrorRnftrflrrqr qr, fr Gi{ e{rt fiffifua€qil${HTfrt q,{r,-
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rtlr q6rsr}q ffi, HFds.
Atal Nagar, the 30th September 2019
NOTIFICATION
No. l512019 - State Tax (Rate)
No. F-10-39/2019/CTN(87). - In exercise of the powers conferred by sub-sections (l) of section ll 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 Deparhnent, Notification No. 2/2017-State Tax (Rate), No. F-10- 43/2017/CTN(70), dated the 28th Jarc,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jure, 2017 , namely:-
In the said notification, -
(l) in the Schedule,-
(i) after S. No. 57 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: -
"57A 0813 Tamarind dried":
(iD after S. No. 1l4B and the entries relating thereto, the following serial number and the enfies shall be inserted, namely: -
*114C
46 Plates and cups made up of all kinds of leaves/
flowers/bark";
2. This notification shall come into force on the lst October. 2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
Edqrr61Tqrd,ftqi6 s srq* 2ote t324 (s)
erdcr rrn, ft4i4'ao furqq zorg
stlqg{r
ti. telzotg-lTGIqd Gg
ffiqio gm-10-3e/2orcrelw4tql(88). - fu qIf, .lfrr tqr fr oftfrqq, zo17 (2017 61 7) (D HrtUfr f, oYdq tEl t, rE 1s; &' ururo, ffifua qE o1 sia:erfra foqJ qJgrJl, qqrl- strqtfl;q".
fuqyqlgq, qqJ;-
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z. qo orfuq+qr 01 e4-qeq, zorg tsrrldrfi r
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t-lr srsrs|-tq o-.rrd, qfuq
olecT .rrn, ftqie'so fuaqg zors
ffiio. gw-10-3e/2o1stdrs'7uia1s8). - qna fu'€Etm e oq-eq aas ]' er{s{ur fr gs fr+nq Edsr.a d v--qq6 d cH t oeII onirr-gsri,
tqr srsl-grB-q o'.nd, sfuq.
AtalNagar,the 30th September 2019
NOTIFICATION
No. 1612019 - State Tax (Rate)
No. F-10-39/2019/CTA/(8S).- In exercise ofthe powers conferred by sub-section (l) ofsection 9 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 amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 312017-State Tax (Rate), No. F-10-43/20l7|CTN(7L), dated the 28th June, 2017 published in the Gazelte (Extraordinary) of Chhattisgarh, No. 252, dated the 29rh June, 2017 , namely:-
1324 16) B*€rrdttqqd, frqi+ s erqtn 2ot9
In the said notification,-
(D
in the TABLE, in column (3), after item (5), the following item shall be inserted, namely: - "(6) Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)";
(D in the AI.tIEXURE, against Condition No. l, in clause (e), the following proviso shall be inserted at the end, namely: -
"Provided that where the said goods so supplied are sought to be disposed of in non- serviceable form, after mutilation, the recipient of outward supply or the transferee, as the case may be, may at his option, pay the tax at the rate of 9 per cent. on transaction value of such goods subject to the condition that the recipient of outward supply or the transferee, as the case may be, produces before the Deputy Commissioner of Central tax or the Assistant Commissioner of Central tax or the Deputy Commissioner of State tax or the Assistant Commissioner of State tax, as the case may be, having jurisdiction over the supplier of goods, a certificate from a duly authorised officer of the Directorate General of Hydro Carbons in the Ministry of Petroleum and Natural Gas, Govemment of Indiq to the effect that the said goods are non-serviceable and have been mutilated for disposal.".
2. This notification shall come into force on the lst October, 2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
sreeI qrl{, ftqff, so fuoqq zore
q.17/201s-IrGIqd G9
ffiqiogs'-10-6s/201s/Ew/qiTE(110), Fqio 3t Esqt, 2018, fu$6-frHq6fu lrqrd (i,t-$tfllTD ffiqi-#- s21 drtq 3r Esus{, 201 B fr rqRro fuqr rrqr e{r, fr .fiT ert tfr ffiRra €qfurq qdfr t qr{r,- s-ffi orff{il{rfr -
(i) ql-q "EUf", sdr-qEi fr qO efrqr d T6r-T6r, b ern q1 {ffi fr €hd, (ii) qrtFro fuurw t, erq fiq si6, "qfr{o. 7108" A'E{Fr rR qrq G}r eio "s{qrq 7y d (iii) sfiowr4 Brrqrfl (q) &' Bfl-{ qt ffifua srqrfr o1 qfuentrd ftqyqqry, qq1.- E-dru.T_6 d u-.wq-6 d qr-q t epn Gflt{rEHR,
t-fl e1-q-rsrlq ffi, \Tfdq
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B*qrr6trcwr,frrio s srE(dR 2ot9 t324 0l
Atal Nagar, the 30th September 2019
NOTIFICATION
No. 1712019 - State Tax (Rate)
substituted;
"Chapter 71", shall be substituted;
REENA BABASAHEB KANGALE, Secretary.
sreET qqI, f4qfo eo Rraqr zore
etf\-frr
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Atal Nagar, the 30th September 2019
(D In the Annexure
REENA BABASAHEB KANGALE, Secretary.
3[ec,T Trr{, ftni6'ao fuoqq zors
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ttqr ersl-sr& aiffi, qftq.
6ffiqrr€rtqq{,fr
&Ieer flR, ftqiE so fuerqq zors
Eds.t-E d vr-qq-6 d crq t epn ontgll-gq'lr,
AtalNagar,the 30th September 2019
NOTIFICATION No. l9l2019 - State Tax (Rate)
No. F-10-39/20l9lCTN(91). - In exercise of the powers conferred by sub-section (1) of section 11 of the Chlrattisgarh Goods and Services Tax Act, 2017 (7 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, all the goods supplied to the Food and Agricultura Organization for execution of projects listed in the Annexure appended to this notification, from whole of the State Tax leviable thereon under section 9 of the said Act, subject to the condition that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Agriculture and Farrners Welfare certifies, (i) the quantity and description of the goods; and (ii) that the said goods are intended for the purpose of use in execution of said projects and recommends the grant of exemption to the goods;
ANNEXURE
(1) Strengthening Capacities for Nutrition-sensitive Agriculture and,Food systems, (2) Green Ag: Transforming Indian Agriculture for Global Environment benefits and the conservation of Critical Biodiversity and Forest landscape.
2. This notification shall come into force on the lst October, 2019.
Bvorder*uHo,:,ff;f|tlf#"#?{fiSTiE:*,***
3ildeT TrN, ffi6 aO furqq zors
rln s1-qF6r& fu, qfus.
3[eEI
"t-rR, ftqio so froqs zors
t-+r srcrfl-& 6ffi, v+fus.
1324 (10) u*elr61Tqrd, fuifi s erqfl 2ote
AtalNagar,the 30th September 2019
NOTIFICATION
No.4212019 - State Tax
No. F-10-39/20l9lCTN(92).- In exercise of the Powers conferred by section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby appoints the 24th day of September, 2019, as the date on which the Provision of rules 10, I l, 12 and 26 of the Chhattisgarh Goods and Services Tax (Fourth Amendment) Rules, 2019 [The State Governmept, in the Commercial Tax Department, Notificationj No. 31/2019-State Tax, No. F-10-24I2019/CTA/(55), dated the 28th June, 2019 Published in the Gazelte (Extraordinary) of Chhattisgarh, No. 245, dated the lst July, 20191 Shall come into force.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
srdEr rir{, ftqio ao fuaqq zors
a. +z/zotg-rrcl qx
0 H-q €sr 2 Grtt us$ trffkd qfdEfr & qrqrd ffifrra Fq ,Ssr fr qfdQd fr'l €id:enfud fuqr qlqql, q?fi . -
qICT";
"26 2202 10 10
E-ffi-fl-qq d v*-uq-q d crc t aerr errtcrt-jsTq,
t-il qnrsr-id qffi, sfuq
orecr q.t{, ftqro so fuo-rerq zorg
Atal Nagar, the 30th September 2019
NOTIFICATION
No. 4312019 - State Tax
No. F-10-39l20l9lCTN(93).- In exercise of the powers conferred under the proviso to the sub- section ( I ) of section l0 of the Chhattisgarh Goods and Services Tax Act, 2017 ('7 of 2017) (hereinafter referred to as the said Act), 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,
edqrrd{rqqd, ftqio 5 snqfi 2ot9 1324 (tt) Notification No. l4l20l9-State Tax, No. F-l0-12/20l9lCTN(32), dated the 7th Mmch, 2019 published in the Gazetle (Extraordinary) of Chhattisgarh, No. 87, dated the 1lth March, 2019, namely:-
In the said notification, -
(ID ln the table
(D after Sl. No. 2 and the entries thereto, the following Sl. No. and entries shall be inserted, namely: - "24. 2202 t0 t0 Aerated Water";
This notification shall come into force on the lst October, 2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
q-dcr Trr-{, ffio so ftraqq zors
x. zt/zots-{1.'q o-{ (q{)
srqio gcFlo-ss/2ojs/sw/ctq(gq).
-
qAIT:_
z. ua erfuq*+ ftqfo or ci-€-N{r, 2o1e d dr-rt dft I
E-ffisq_6 d
t-cr qrErsrtq ffi, sfuq.
ttfl enrsrtE o-.rrd, serq.
AtalNagar,the 30th September 2019
NOTIFICATION
No.2312019 - State Tax (Rate)
No. F-10-39/2019/CTN(94).- 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 amendments in the notification of the State Government, in, the Commercial Tax Department, Notification No. 04/2018-State Tax (Rate), No. F-10-3/2018/CTA/(Il), dated the 25th January, 2018 published in the Gazelle (Extraordinary) of Chhattisgarh, No. 31-B, dated the 25th lanuary,2018 , namely:-
After paragraph l, the following explanation shall be inserted, namely: -
- ({{^{{FOOTNOTE 2017}}}} o-r z) at E[{t {{^{{FOOTNOTE 148}}}} d erq u-em rTfudt o-r c-frrr o-{fr gq, {r'q rrm-R, ffi qRw ot RTFIRYTi d eirw T{, \ril{grcr, Ede.r-d rrs{, + qlprfr{{{^{{FOOTNOTE 6}}}} o-t fur+rrr o1 eTBqs-{r d. o+7zota-trou o-{ (sr), @-qio \q-10-3/2018/qro/ctq(1t), fu{i6 25 ur;rcrfr, 2018, ffi sdsr_6 d qrqqe FrsTtTtilT) tt, o+o 31-fr, ftqro 25 q.rrft, 2o1s ti ToIPrf, fu-qr rrqr edr, i Frqfufuf, Tffit]-{ o.-t-S B, q-{Mrq. r d qrqrf, ffifuT w+6{ur o) eio: *enfud fu-qr qrqrn, qsrr :- ':rqsoqq - gs eftgwr t ftkd ot$ fr Erf, tr6l qrrl Tfr *,fr qdi fuo-rs d oTB+-R of 3ngffi 1.4.201s o1 qr ssd erE o1 .r$ d" r sre(,r Trtr, ffio go fucqg zors atqfo gs-lo-ss/{{^{{FOOTNOTE 201}}}}s/qqTcta(sa).- qrro d qBqrl d or-5-d""( 348 d qo-s (s) d ci-ge-tur i gs f{,Tr.I at sTEqq-rT arqro. qEE-io-{{^{{FOOTNOTE 3}}}}s/{{^{{FOOTNOTE 201}}}}s/q{{^{{FOOTNOTE 67}}}}\ta(s+), fr{i-d. 3G-oe-201e or eiffi er-gsK lrwilqrfl d slkori t VaEAm q-oft;-q fo-qr qror t t E-dE=r-6 d qr-qq-d d crq t ner 3rrAruqri, ↩
1324 (t2l edqrcttqq{, frrio s Brqfi 2ote
"Explanation-
Nothing contained in this notification shall apply where development rights are supplied on or after 01.04.2019.".
2. This notification shall come into force with effect from the lst day of October, 2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
ci-GI qrR, frqio eo fuoqs zors
sTBqq-{T
201g-{rctl
v. zt/ o{ (q{)
etqio gw-lo-3s/201s/sw/wq(ss). - EdTrE crd ot{ t-qr o-s srEftqq, 2o1t (2017 @T z. ua elfuq++ ft+io or 3r-€--"ri, 2o1e t arlo),ft r
E-de=r.d d vr-qqra{ d .Trq t aen gtrter-5srq,
t-cr qrsrsl-}q ffi, qfos.
srecT Trl-{, ftqrm'ao fuoqs zors
t-fl qmrsrlq 6ffi, qt{s
AtalNagar,the 30th September 2019
NOTIFICATION
No.24/2019 - State Tax (Rate)
No. F-10-39/2019/CTA/(95). - In exercise of the powers conferred by sub-section (4) of section 9 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 amendments in the notification of the State Government, in the Commercial Tax Department, Notification No. 0712019-State Tax (Rate), No. F-10-l7l20l9lCTlV(40), dated the 29th March,2019 published in the Gazette (Extraordinary) of Chhattisgarh, No. 116, dated the 4th April, 2019,namely-
In the said notification, in the Table, against serial number 2, for the entry in column (2),the following entry shall be substituted, namely:
"Cement falling in chapter heading 2523 n the first schedule to the Customs Tariff Act, 1975 (51 of 1975).".
2. This notification shall come into force with effect from thelst day of October,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
,frqi6 s erqfi 2ole r324 (13)
Grecr rrR, ftqio ao fuorw zors
GrBqq-{T
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m-cro gq.-to-ss/201s/q67q@@a). - EdsrB.Trd *{ tqr @-t 3tfuFqq, zott (zott ot 7) at qM oz qfi rrq qm (z) d n-eq s-ffi $ffit or s-fr{ o.{fr gq, rrwq Hr6r-{, ffi qRrE ot ftffiIM[ d entm q{, \rf,{gm qWf, o.-.fr t ft vrsq E-{nTii qqrir fuq uri srd Fmfrfo( fu-qro-erq qr sq{6r{ Mt t do' srffi d w t Fgffi o1 T{ e}, o1 c a} crf, @t sT[ffi 3rti c fr +fl at ffi n'n qgrn, q*'-
"drS-A-€ gm. qr sTrilqc go ur fus frrfr rft qrq t {fr qFrr qrdr d A efrcrd fr \'{q t cxrq d dr$-S's o) ftq rnri d ff{q t frfl t"
rrrfiT=rg d vr-qq6 d crq t oen srricrTstr,
O-il ersl-grB-{ offi, qfus.
q-ecr rrt-{, ftqr6 eo fuoqq zore
til sr{rflr*{ 6ffi, qF{s.
Atal Nagar, the 30th September 2019
NOTIFICATION
No. 2512019 - State Tax (Rate)
No. F-10-39/2019/CTN(96). - In exercise of the powers conferred by sub-section (2) of section 7 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council hereby notifies that the following activities or transactions undertaken by the State Governments, shall be treated neither as a supply of goods nor a supply of service, namely:-
"Service by way of grant of liquor licence, against consideration in the form of licence fee or application fee or by whatever name it is called.ss"
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
3Tfu-W-qT
*ic+1 26 o-{ (({)
,/zotg-gl-.'q
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- i-gs{ur +i gs frqr.r of oTfuqq-{r arqi6 gEn-lo-{{^{{FOOTNOTE 3}}}}s/{{^{{FOOTNOTE 201}}}}s/qwTqtq(sa), tqio 3o-oe-201e or eiffi ci-tqrs \rFwqrd A HfuoR t Vo-qfl-{r tr+-rP[f, fo-qr qrf,r t t EdErE d vraqq-6 d ilq t oerT etrtstr-dsti, sreEr qII, ffi{'SO fuO-qq ZO1S atrlio gEn-10-3s/201s/qloTqTa(w) rrd eilr tqr o< erfufrqq 2017 (2011 @T z) o1 um e qfr s.qElnt (t), (s) eitt (+), tTnI 11 of e-c eTrir (1), srqT 15 of sq trm (s), emr 16 of sq eTM ({{^{{FOOTNOTE 1}}}}) Sq qm i{{^{{FOOTNOTE 48}}}} A ir{{^{{FOOTNOTE 6}}}}d e-E-cfl yrfrTqt or s-fr{ ort gS, q-\,q rHTf,r{, ffi qft'q-E sfr ffii d oilEil-{ q{ eils {fl qrf, t ege EYt gs fu tfl o-.{ E-{kd t er-qr{o t, va-eqsm, 6-dsr6 yr-sq, d qrFrfuo o-q frqrq o1 srffW-{r i. r/zott-qrGrl @-{ (qg), o+o g-to-n/2011/sto/uia (zs), ffio zs q{, 2017, fti-S ErfiErE d sroq, Fi-flFrrqlT) +t, o+o 252, ftqio 2e q{, 2o1t l e-flRrf, fo-qr rrqr QTr, i ffi oTri fr FrqfrfuT riyilE]-{ o-Efr t, qer'- s-m uBga-+ +i, - (i) Ht{,ft fr. - ↩
1324 (14)
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| (3) | g\ | (s) |
| "(i) "+c-d silqrs" of sTrtffi fuqfr qfr {o.r$ qtrcelr of qrTffi oT {s gir 6qr{ sqq t sTfu6 Afu-{ Br( aqx ciq fr sqq t oq qr wrd q{raR e-6 eft EoT-{ qfrF{ qr lsq-{fl d t | 6 | |
| (ii) "frfrre qMi" t ft-q qM fr 't-w{r Q-qr" of q-{rq | 2.5 | qcrd kF ES C-fl oT srr[Iil { u-g6 q;6 gs +srcrt qq rR'-d znr or g+ge dfu-e I fuqr .rqr d t lE.qqI N-w$osq ricu 11rY |
| (iii) ry6, H ?Tr qn-ftq H defrt qd cd--{ fflrq fufre€ qT €Td dTf,$Rril S eqm ftffi rtqr qr oq, u} fu d.;q u-ErQf qr qr+q d eqm s.qrnT at qfi sre 6H erq qE qr oi{ tq qr fr erqqr ssd frdS o1 3rlffi, qrt ca W q{ qEFT of qrft e} r ffi | 2.5 | qcH Ifi g€ Sqr dI srr[kT € u-96 q-6 G +srcil w qrfuo o-{ o"r grge dBe r fuqr .rqr d t [qrql d-w$fi{ur *ic+r (iv)] |
| (iv) "frRre qffit" d tuq cNt fr "eTrs--Si AH'.r" of sflEffi q) t-fr ek q+m A .T{ d dfrqdftqd: (o) frRIE qffii" ri "+-d 3lrrFfl" ti qr&, qr 1*) "fqp,g qpgq\" +t q-qfurd eirsffi r | 2.5 | qYrd Ifi qs ssr sI 3Tr[rfr fr 196 q-6 qq t-+reit qr qrfrd o-{ tnr {cge dBc c fuqI.rql dr [qq-n &i-wffn-{ur €eor (iv)] |
| (v) "ftRrc cmi" t tuq erq qM fr qffi oi fu-itq w ti (ffii dre.d, o-dcn .frer, mc, q-srd, qnfrqmr sr srdr tenq, ftelsm-{ 6 sqrgtg d 3Tr+rF d ftq dqrq fuq qrt B) fr qp1-ser "3ng.--sh d-cfr'r' @t t-fr qfu q-qm errqffi d ftqtft-.cd: (o) "frRIE qffi" fr "+e-d effirrcr" ti qrd, qr (q) "frfrre cR{rii" +l q-qfum enqfttoef r | 2.5 | qcH kF qS Sfl dT GTr$fr A u-95 qpq vs +srcrt qq qrfro tn-{ oT g{ge dfu-c c fuqr .rqr d t [qcqr t€F{c*6-rq €u |
| (vi) sr$-m (i) t (v) t ft-q tuft ii s-6i o1 gEqT, qr | I |
gffigrr6qqqq,ftqiqi s erqtn 2ot9 1324 (ls)
| qt i{er, m,re, tisra, :rrfrqnr zrT or.tr ern, fttqo-s d scrn-6 d or-qls{ d ftq d-ffi fuq rnrfr fl d qleT-Hrer "oTrsz-$i d-cR.r' of Bg-{f 3tT[ffi fr crft-d t d fu "frPrg qfrs(T" t "6ica crrrrrr" q-il{ o-G B eierqr "fldRlsd qffit fr erefurf, dt r |
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| "(io) er< ttr+t, ilo-ffi 3f{ qmrfuo fu d fu o-d q-Sfuqq ur vrqfuo i-s qr ffi d 3i-dqur, Ec=r qT &fu.r t ffiRd t" | 6 |
(s)
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| (ir) fu d to cs of qr$ frftrrr t r4aikd ffiq rd d qtqq t A r$ EI | 9 | |
| (iu) fu d tu BqEffi (i), (io), (iq) eils (iq) t tuq #q cd d ffqq *A.T{d. | 6 |
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1324 (16)
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tn. @q \{{qr tts t pq d vqs, oY-sq (+) +t, wo-waf rfi er< "strf, qr rFo"' 3il-q E\, s-6f-q6r crq "HFa" of cfu{Prka fo-q1 qgrn,
d, qdi-q6i yi< "d ffir' o1 qfu{pdrR-d fu-qr ur\ry;
z. ua etfuqa-+ ftqio or cr€-*{i, zorg t ar.1a}rft r
E-d-srr6 d srqqrd d crq t oen orrAynEqri
oIeET;Iq-{, ffio eo fuar+q zots
mqto w-10-ss/zoto/q@7wq,(st).- qrro d rifrETH d sr-rd-( sas d s.e (a) d si-gq-{q fr gq fuTr.r of sTfuqq-rT mqto gs-10-3s/201s/qq/qru(s7y, ffio 3G-oe-201e or hO cr5-qrE \rrerqreT d crtsfin t Vo-qfl{I rflRrfl fu-qr qrar tt
E-d-srr-B d vr-qqrd d qrq t epn sreeflEsti,
AtalNagar,the 30th September 2019
NOTIFICATION
No. 2012019 - State Tax (Rate)
No. F-10-39/20l9lCTN(97).- In exercise of the powers conferred by sub-sections (l), (3) and ( ) ofsection 9, sub-section (1) ofsection I l, sub-section (5) ofsection 15, sub-section (l) ofsection 16 andsection 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 dmendments in the notification of the State Government, in the Commercial Tax
- -{d t fr!-or e-f,{i of 1o' {o.r$ or dfuo tRF qrd aqrq qis d vqq qfr EorS uftfoq q eTBo qr w-gcu fr I (iv) gs eftip-+ t €il.r "or-tdrr : tqrdt d q{f{{^{{FOOTNOTE 6}}}}iq of qyqrT" g ,- q. iF-q ric↩
,fuiqi s orqfl 2ote 1324 (17) Department, Notification No. I l/2017-State Tax (Rate), No. F-10-43/2017/CTN(79), dated the 28th June,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jwrc, 2017 , namely:-
In the said notification, -
O in the Table, -
(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), the following items and entries shall be substituted, namely, -
| (3) | (4) | (5) |
| (i) Supply of 'hotel accommodation' having value of supply of a unit of accommodation above one thousand rupees but less than or equal to seven thousand five hrurdred rupees per unit oer dav or eouivalent. | 6 | |
| (ii) Supply of 'restaurant service' other than at 'specified premises' | 2.5 | that Provided credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)l |
| (iii) Supply of goods, being food or any other article for human consumption or any drink, by the Indian Railways or Indian Railways Catering and Tourism Coryoration Ltd. or their licensees, whether in trains or at platforms. | 2.5 | that Provided credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)l |
| (iv) Supply of 'outdoor catering', at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) supplierslocated in'specified premises'. | 2.5 | Provided that credit tax input of charged on goods and services used in supplying the service has not been taken [Please refer to clause (iv)l |
| (v) Composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) at premises other than 'specified premises' provided by any person other than- (a) suppliers providing 'hotel accommodation' at 'specified premises', or (b) suppliers located in 'specified premises'. (vi) Accommodation, food and beverage services other than (i) to (v) above Explanation: (a) For the removal of doubt, it is hereby clarified that, supplies covered by items (ii), (iii), (iv) and (v)in column (3) shall attract State tax prescribed against them in column (4) subject to conditions specified against them in column (5), which is a mandatory rate and shall not be levied at the rate as specified under this entry. (b) This entry covers supply of 'hotel accommodation' having value of supply of a unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent. (c) This entry covers supply of'outdoor catering'. provided by suppliers | 2.5 9 | Provided that credit tax input of charged on goods and services used in supplying the service has not been taken [Please refer to clause (iv).| |
1324 (1S) E*srr6trqrd,frqim s srqdn 2ote
| providing 'hotel accommodation' at 'specified premises', or suppliers located in 'specified premises'. (d)This entry covers composite supply of 'outdoor catering' together with renting of premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organising a function) provided by suppliers providing 'hotel accommodation' at 'specified ises'. or iers located in 'specified |
O) against serial number 10, in column (2), after the word "vehicles", the words "with operators" shall be inserted;
(c) against serial number 10, in column (3), in item (iii), the words "or without" shall be omitted; (d) against serial number 15, item (iv) in column (3) and the entries relating thereto in column (4) and (5) shall be omitted;
(e) against serial number 17, in column (2), the figures and words ", with or" shall be omitted; (D against serial number 17, item (v) and (vii) in column (3) and the entries relating thereto in column (4) and (5) shall be omitted;
(g) against serial number 17, in column (3), in item (viii), the figures and words ", with or" shall be omitted;
(h) against serial number 21, after item (i) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
| (3) | {4\ | (5) |
| *(ia) Other professional, techlical and business services relating to exploration, mining or drilling of pefroleum crude or natural sas or both | 6 |
(i) against serial number 21, tn column (3) in item (ii),for the words and brackets "(i) above" the words and brackets "(i) and (ia) above" shall be substituted;
0) against serial number 24, in column (3), in item (ii), for the words 'oservice of', the words "Support services to" shall be substituted;
(k) against serial number 24, tn column (2), after the numbers "9986u, the words and figures "(Support services to agriculture, hunting, forestr5r, fishing, mining and utilities)" shall be inserted;
(l) against serial number 26, tn column (3), in item (i), in clause (c), after the words "products", the figures and words ", other than diamonds," shall be inserted;
(m) against serial number 26, after item (ia) in column (3) and the enfiies relating thereto in columns (3), (4) and (5), the following shall be inserted, namely: -
| 13) | G\ | (5) |
| "(ib) Services by way of job work in relation to diamonds falling under chapter 7l n the First Schedule to the Customs Tariff Act, 1975 (5lof 1975): | 0.75 | |
| (ic) Services by way of job work in relation to bus bodv buildinp: | 9 | |
| (id) Services by way ofjob work other than (i), (ia), (ib) and (ic) above; | 6 |
(n) against serial number 26, tn column (3), in item (iv), after the words and figures "(ia),", the figures and words "(ib), (ic), (id)," shall be inserted;
(ii) in the paragraph 2A,the word "registered" shall be omitted;
(iii) in the 'Annexure: Scheme of Classification of Services', annexed to the notification, -
(a) against serial number 119 to 124, n column (4), for the words "with or without", wherever they occur, the word "with" shall be substituted;
u*sr,6{rqqd,fraim s srqtn 2ol9 1324 (rel O) against serial number 232 to 240, n column (4), for the words "with or without", wherever they occur, the word "without" shall be substituted;
(iv) in paragraph 4 relating to explanation, after clause (xxxi), the following clauses shall be inserted, namely:-
"(xxxii) 'Restaurant service' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied.
(xxxiii) 'Outdoor catering' means supply, by way of or as part of any service, of goods, being food or any other article for human consumption or any drink, at Exhibition Halls, Events, Conferences, Marriage Halls and other outdoor or indoor functions that are event based and occasional in nature.
(xxxiv) 'Hotel accommodation' means supply, by way of accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes including the supply of time share usage rights by way of accommodation.
(xxxv) 'Declared tariff means charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.".
(xxxvi) 'Specified premises' means premises providing 'hotel accommodation' services having declared tariff of any unit of accommodation above seven thousand five hundred rupees per unit per day or equivalent.
2. This notification shall come into force with effect from the lst day of October, 2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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AtalNagar,the 30th September 2019
NOTIFICATION
No.2ll20l9 - State Tax (Rate)
No. F-10-39/2019/CTA/(98).- In exercise of the powers conferred by sub-section (1) of section ll of the Chhattisgarh Goods and Services Tax Act, 2017 (7 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 makes the following further amendments in the notification of the State Govemment, in the Commercial Tax Department, Notification No. l2/2017-State Tax (Rate), No. F-10-43/2017ICT/V(80), dated the 28th lwrc,2017 published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, datedthe 29th June, 2017, narrrely:
In the said notification, -
(D in the Table, - (a) against serial number 7, in the entry in column (3), for the words and brackets, "twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year", the following words, brackets and figures shall be substituted, namely, -
"such amount in the preceding financial year as makes them eligible for exemption from registration under the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017)";
(b) after serial number 9A and the entries relating thereto, the following shall be inserted namely: -
| (r | o) | (3) | @\ | (s) |
| *9AA | Chapter 99 | Services provided by and to F6d6ration Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020 to be hosted in India. | Nit | Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 Women's World Cup 2020;': |
(c) against serial number 14, in the entry in column (3), after the word 'below', the words 'or equal to' shall be inserted;
(d) against serial number l9A, in the entry in column (5), for the figures *2019, the figures "2020" shall be substituted;
(e) against serial number l9B, in the entry in column (5), for the figures *2019u, the figures "2020" shall be substituted;
(f) after serial number 24A and. the entries relating thereto, the following serial numbers and entries relating thereto shall be inserted, namely: -
| I | Q\ | (3) | (4\ | (5) |
| "248 | Heading 9967 or Heading 9985 | Services by way of storage or cereals, warehousing of pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea. | Nil | NiP |
1324 (o21
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(g) after serial number 29A andthe entries relating thereto, the following serial number and entries shall be inserted, namely: -
| t | (2) | (3) | (4\ | {5) |
| *298 | Heading 9971 or Heading 9991 | Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Cenfal Armed Police Force. | Nil | Nil"; |
(h) against serial number 35, in the entry in column (3), after the entry (fl, the words "(r) Bangla Shasya Bima" shall be inserted;
(i) against serial number 45, in the enfies in column (3), for the words and brackets "twent5r lakh rupees (ten lakh rupees in case of special category states) in the preceding financial year", wherever they occur, the following words, brackets and figures shall be substituted, namely, -
"such amount in the preceding financial year as makes them eligible for exemption from registration under the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017)";
after serial number 82 and the entries relating thereto, the following shall be inserted namely: -
c)
| (l) | (2) | (3) | (4\ | (s) |
| "821' | Chapter 9996 | Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup2020. | Nil | Nil"; |
2. This notification shall come into force with effect from the lst day of October,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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AtalNagar,the 30th September 2019
NOTIFICATION
No.22/2019 - State Tax (Rate)
No. F-10-39/2019/CTN(99).- In exercise of the powers conferred by sub-section (3) of section 9 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 Departrnent, Notification No. l3l2017-State Tax (Rate), No. F-10-43/2017/CTN(81), dated the 28th June, 2017 published in the Gazetle (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jwte,2017, namely:-
In the said notification, in the Table, -
(D for serial number 9 and the entries relating thereto, the following shall be substituted, namely: -
| l) | o\ | (3) | (4) |
| 9. | Supply of services by a music composer, photographer, artist or the like by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (l) of section 13 of the Copyright Act, 1957 relatng to original dramatic, musical or artistic works to a music company, producer or the like. | composer, Music photographer, artist, or the like | Music company, producer or the like, located in the taxable territory. |
(ii) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| fl) | (2) | (3) | (4\ |
| 9A | Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub- | Author | Publisher located in the taxableterritory: Provided that nothins |
1324 126l 6ffiqrr6{rqq{, ftqi* 5 a+r*{t 2019
| section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher. | contained in this entry shall apply where, - (i) the author has taken registration under the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), and filed a declaration, in the form at Annexure I, within the time limit prescribed the therein, with jurisdictional CGST or SGST commissioner, as the case may be, that he exercises the option to pay state tax on the service specified in column (2), under forward charge in accordance with Section 9 (l) of CGST Act, under forward charge, and to comply with all the provisions of CGST Act, 2017 (12 of20l7) as they apply to a person liable for paying the tax in relation to the supply of any goods or services or both and that he shall not withdraw the said option within a period of I year from the date of exercising such option; (ii) the author makes a declaration, as prescribed in Annexure II on the invoice issued by him in Form GST Inv-I to the nublisher- |
(iiD after serial number 14 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -
| (l) | (2\ | (3) | A) |
| *l 5. | Services provided by way of renting of a motor vehicle provided to a bodv comorate. | Any person other than a body corporate | Any body corporate located in the taxable territory.": |
| "16. | Services of lending of securities under Securities Lending Scheme, 1997 ("Scheme") of Securities and Exchange Board of India ("SEBI"), as amended. | Lender i.e. a person who deposits the securities registered in his name or in the name of any other person duly authorised on his behalf with an approved intermediary for the purpose lending under the of Scheme of SEBI | Borrower i.e. a person who borrows the securities under the Scheme through an approved intermediary of SEBI."; |
2. This notification shall come into force on the lst day of October,2019.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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Annexure I
FORM
(Declaration to be filed by an author for exercising the option to pay tax on the "supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (l) of section 13 of the Copynght Act, 1957 relating to original literary works to a publisher" under forward charge on or before 31.10.2019 for the option to be effective from 1.11.2019 or before the commencement of any Financial Year for the option to be effective from the commencement of that Financial Year.)
Reference No.
Date
To
(To be addressed to the jurisdictional Commissioner)
l. 2.
Name of the author: Address of the author: GSTIN of the author:
Declaration
I have taken registration under the Chhattisgarh Goods and Services Tax Act, 2Ol7 (7 of 2017), and Ihereby exercise the option to pay state tax on the service specified against serial No. 9A, in column (2) of the Table in the notification of the State Government, in the Commercial Tax Department, Notification No. l3l2017-State Tax (Rate), No. F-10-43/2017/CTN(81), dated the 28th June, 2Ol7,supplied by me, under forward charge in accordance with section 9 (l) of CGGST Act, and to comply with all the provisions of CGGST Act,2017 (7 ot 2017) as they apply to a person liable for paying the tax in relation to the supply ofany goods or services or both;
2.
I understand that this option, once exercised, shall not be allowed to be changed within a period of I year from the date of exercising the option and shall be valid, at least, till the end of Financial Year following the year in which it is made.
Signature
Name
GSTIN
Place
Date
Annexure II (Declaration to be made in the invoice by the author exercising the option to pay tax on the "supply of service by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (l) of section 13 of the Copyright Act,1957 relating to original literary works to a publisher" under forward charge.)
Declaration
I have exercised the option to pay state tax on the service specified against serial No. 9A in column (2) of the Table lnthe l3l20l7-State Tax (Rate), No. F-10-43/2017/CTA/(81), dated the 28th June,2017 under forward charge.
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