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(ii) mq €. ros +'qqer, otmq Gl fr ^qrq "wrfuo, b qffi" fu ^qrqro s1gfr', e{qn chr G'io'

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"ffiRrc ftr fl-il{ M dwr{ 4ooogsgq, t efso ^q A, {ur:-,,

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ffi€s{ ^qrrar rzoo$St odto.qd; ohr

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ffiqqfuif &fdq,qqrdfu':

t{rttl TrriD'R b r+rt ffiFlo. Ernq & sq qfuq to. t €rq{ ot€ odW t qo qqrDrd

tfiqm A.n fu cltm ^qrf, ol v*.r fr-"qFr qffi ErA 6qfr arqr fu-qr srwrr; .iltr +sr fu

sm ftrnq ilr ^qr0 Mtqr & ^eEsR fuqr ^qTgrr", o1qfrerfrd fo-q1qE6;

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'2056

8601

\rfi ^{qrd fu{gd qta u f+gc} \rqfifrfl t ^{Tdi qrd} td ffiE*r

205tt

8602

e,rqto ffi

ffifu ^qlrqrw; frS fu fi'rd- ft-fld ffiftw, ^rnq t

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205TI

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to ^qr errr ^{G1:Fqrq qr qEfu} sH, ^qre sa:iEo t ^qr rfr Gilflun{, o{qndr }-t

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8606

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20s6

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2O5GT

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gFO, tsa, qrqa, 9g6', qds qrcr ag, qrffiq UBqruil, qtr{ Brrqil qp @e

o1 gten ur fio' fuilr ^rir; sq$ffi & gS";

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u er{qfr lY - 14o/ol',-

0

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vrlrn, ^qqr.-

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122029990

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til ^{mq €. g, drr tssS €-Giftd sFdM or frq foq1 urgm;}

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sffd ^qT eufrga t ur ^q-fr, fr-E m ^{rit, e,nE6} ur G rfl C arlufrFd, €RmE ^qT gr: rifrFfu rcr d

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z.

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g

E-d*T-6 d ^gr-qqra *# ffi"*

sle?r r{N, ftqio so fua-qq zorg

ffiio ^{gs'-10-3e/201s/dw/vitq(86).} - ^qra &'€frqn b eq-&a s+s }' .}r{s{ur fr us Ern'r

o1 et[fw{r m-qio- ^{gw-10-39/2orctaw/viTE(so),} F{i6- 30-09-2019 o-r effi G,EaK rrsEno at

HfYon t ^gcr{Sm ro.rRrd fuqr ^qrat B.

Edwlg d r.,uq-.a d =TH t oen etdtfl5riri,

rtcr Emmd-s o-rrrd, ^qfqq

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

Railway or tramway passenger coaches, not selGpropelled; luggage

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;

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

F.

in Schedule Y - 1.5oh, -

(i) S. No. 3 and the entries relating theretoshall be omitted;

(ii) S. No. 4 and the entries relating theretoshall be omitted;

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

Tr. 1 s/20 1 9-1TGr E-r [{t)

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,-

D.

Bffi orfuEilflfr

(l)

3t-flfrE

m-q €@r s7 ^ortr rst titiftd ^qfdEdf & ^qrqn ffifrrc ffiq €sr ^{Gfu qfdDtit} fr1

ci-d:eflfud fuqr uilI(nTI, tM:-

,STfi

081 3

1324 ⁽⁴¹

Bffis{ra{rqqd, frqi* 5 srqdn 2ot9

(iD trq €-qr 1 14 g oir Bqt {dfud ^qhDfr fu qrErd ftrrftfua mq €-qr .fr qhM o1

eia:efifua fuqr sr[Q{f, r[fl;-

"114\ I 46

q-fiR

6-W".

16erfuqfirol orifi(sr, zorgtc[drfr r

E-dRT.d d {l_.,qqrd d ^q-q t ael sir+crrgsI{,

rtcr ^q6rsrt{ ffi,

HFfr.

erdcr;fl-{, ffio so fuoqq zors

ffiio ^{gs--r0-3s/201s/Ew/qiTa(87).} - Hrd fu'€EErq fu ^qT&E 348 fr' sr{swr fr {q frl{r,T

of stflq{fir ffiiqt ^{gtr'-10-3e/20rc/qw/iT4(aD,} F{io- 3o-oe-201e mr oi}S ^q1ilq lrqqrd fu

urfYon t gfl{fln ^q-o-rRm fuqr ^qrdr e

uifisr.a d v--qqrd d crq t oen ottyn-gqn.

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)

qfi Ertr g atsq ERr (1) & a-ddrmqrffio'rqftro€Eq, {rcrv{fiT{, ffiqftq-dotffi

&'orEnqt, \ril{6rur,6-frqqqqTrs{}ErFrfuo,o-rfrr+Frqt orfuq-fir€. a/zorz-rrq6-{ (({), ffiqi-fi

qo-10-42/2017/qw6tqgt), Eqio- 28 q{, 2012, FrS E-ftq6 & u,wq1 (.3l-gTtllTt) ffii-fi zsz artq

2e q{, 2orz frnorRrafrqrrrqr ^qr, fr eirr srrt ^{gfirqfufraa€qtrensldt qqr,-}

rmvfuqfirt,-

(D HrtUfr f, oYdq tEl t, rE 1s; &' ururo, ffifua ^qE o1 sia:erfra foqJ ^qJgrJl, qqrl-

"to) O6ffiq \rd{dfoqn srffrffiq ffiffi HELp) qr e}tq \rbq f,ritfutr ffirS

(oALp) e offid frFrq ^q-{uim e ilild fuq qri ErA t0fuq erRqrq ^qr ote te Atq

strqtfl;q".

(iD oqaiu t, ^q-d €st r &'uqa gtrqrffi Cg.) & sia fr ffift*a q{q-fi a1 eia:enfua

fuqyqlgq, ^qqJ;-

"qqrfr fu ^q6i {s xrn rdrq fuq rrg sffi rfl-6 61 qfr fuH b srqrd qH qftF${d & sq

fr sq*rr fuq ^qri o1 ^{qirr qfr .r{} A ildr Erd efiffi 6r eTErtrdf sr eidrfr, G-S fr R{fr

d, ^orqiftod w E$ ^{qtg &} riq{6n {s ^{qq g qftqld} of ^(t t or 6-r Urrf,H or rrDar

t ^r eq66crflrqrqflHwsdf ^qr,rffi, frS fip;frAuqsq ^qfoffi, frdqo-r

qT $Eltl-fi eflg-ffi, ffiq o{ qI Bq effgffi, TrfrI q{ qt trdrrfi' &fEffi, {lq 6-{, +S !ft

Rrfr A, ffi

Gdkdrru 0z fr oq or ^qqrrodf enor d, &' qcqr tilfuqq \fti HTfur fu

riTltFI, ^qRcI sr.DR e orr$o-dq q-drhtqnffi b qlffi gnr frflf+d mlffa r+

GflqFI6'I sffq r{ rga otn fu um rdrrf +{ Htr+f,d t Gh frq-cH b foq{s+.r

rgBfuno-tfuqr.rqrt r"

z.

qo orfuq+qr 01 e4-qeq, zorg tsrrldrfi r

EFfirr.r-d d vr-qcrf, d crq d aen

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

et stlf{il{r muio ^{qtr-10-3e/20:pnq.qq(as),} F{im'3o-oe-201e or ei}fr €qil< ^ql-qqrf, at

utltott t ^gil{dliT roftn m* ^qnr t

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,-

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)";

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

ffiqio ^{gtr-10-3e/2on/qw4r*(8e).} - s-neqq ^qrd ofu tqr w ^qfUfuq, zo17 (2017 6T 7)

of ^qm 1 1 at sq ERI (1) &'rea rffi ^qrffi ff'I s*q 6ra Sq, rrw rrr.Fn, ffi

qfttv( o1 RrwrRqif

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,

"sofzqid/dhq" o1 sfuenfud fu-qr ^qrgrrt

(ii) ^qrtFro fuurw t, erq fiq si6, "qfr{o. 7108" A'E{Fr rR ^qrq G}r eio "s{qrq 7y d

qfuenfudfuqrw$tt;

(iii) sfiowr4 Brrqrfl (q) &' Bfl-{ ^qt ffifua srqrfr o1 ^qfuentrd ftqyqqry, ^qq1.-

"(Er) ".ilqru" t etErqrq $qr E-ffi Aftw. itRrnqq, rc7s OsTs sT s1) ol sqq og{fr fr

qtnfdhtrse qft{-+. t tr";

16 vf\r+ 01 Grqqr, 2e1e Q 6r1ffi r

E-dru.T_6 d u-.wq-6 d ^qr-q t epn Gflt{rEHR,

t-fl e1-q-rsrlq ffi,

\Tfdq

sreer ^qrR, ffi6.s0 fuoqr zors

Fqio ^{gw'-10-3e/2otgqw/qitE(Bs).} -

qrId &'€ftqn fu .r{-eq 348 &' cEwur fr gs Ernq

o1 ^.rrfS{+{r ffiio. ^{gs--10-3s/2orcreroqtq(Be),} F{i-s. 3o-oe-201e 6'r ei}fr'GEqE Tcrqrd at

ufYon t \'.rqg;q1 ro1ft-6 60, ^qrdr B

E-ffiw-c d ^gr-qqrq d-cm t arn GrTiyrr-gqri,

tcr ^{qrErsrl-q qi'rrrA, qfus}

(D

(D

B*qrr6trcwr,frrio s srE(dR 2ot9

t324 0l

Atal Nagar, the 30th September 2019

NOTIFICATION

No. 1712019 - State Tax (Rate)

No. F-10-89 /2019/CTN (89). -

In exercise of the powers conferred by sub-section (l) of section I I

of 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. 26l2018-State Tax (Rate), No. F-10-

65l2018lCTN(ll0), dated the 3lst December, 2018 published in the Gazette (Extraordinary) of Chhattisgarh,

No. 521, dated the 3lst December,2018, namely:-

In the said notification, -

(i)

for the word "gold", wherever it occurs, the words and symbols, "gold/silver/platinum", shall be

substituted;

(ii) in the opening paragraph, for the words and figures, "heading 7108", the words and figures,

"Chapter 71", shall be substituted;

(iii) in the Explanation, for clause (d), the following clause shall be substituted, namely:-.

"(d) "Chapter" means heading as specified in the First Schedule to the Customs Tariff Act, 1975

(51 of 1975).";

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.

sreET ^qqI, f4qfo eo Rraqr zore

etf\-frr

€. talzotg-q-Glqrr G{)

mqio ^{gs'-10-39/201s/qw4Tq(90).} - fu

qrf, silr tEr m otfuFqq, 2017 (2017 6t 7)

(qdRtr{ srdrd ffi um crfUfuq t Strd frqr ^rrqr b sfi ^{qnr g} sfi sq ^qnr (1), rrRT 11 ol sq ^qnr(1),

ERr 16 olsq ^{qm (1)} ft'a-{arcdqrfufrs-rqfrrro€gq, trqvrDR, ffiqfts{otfrwlMb

s{rER rR thr gq srd t TEEe da gq fu tsr o-c{r s{trd fr en-q{Ts e r$qrrq ^qns{ fr' ^qrFrRr6' o-q

El{Fr 01 ^Grfu{d-{r €. z/zorg-rq 6-{ (({), m-qffi ^{qE,-10-12/zo1sqrfroirEG3),} Eqi-m'07 srd, 2019,

ffi fu

ft'rqq* (el-fitrruUD E ^qio. 87 drfts 11 ^qrd, 2019 fr rorRrd foqy ^{rrqr qr,} fr cftr ^crrt fr

ffiRddqilffiotfrt ^qqT:-

ts-ff orfltqil{rfr -

(t) sftciEE

0 ^mq €sr ^{2 efu} BsS ^{€tfftd qfdBit fu q{Erd} ffifud mq €qr ^{ei{ qfdBfr} of

si-d:Rnfud fuqr ^{qlgql, qqt.-}

'26

2202 10 10

R-EdICT";

2.

Td ^qflf{fir s1 ^€a-qfsr, 201e t drrldrfr I

d crc t nen 3[ivEqri,

rt+r srErflr}s a'TrA, sF{s.

Eds.T6 d vr.'qq-c1

1324 ⁽⁸⁾

Bffirrrr€tt'rrrrr, frtiis 5 erq*t 2019

oIeEI;rR, ffiq.so furqq zorg

mqi6 ^{gw'-10-3e/2otgqw/qtil(e0).} -

l{r{d }'€hqrq }. ffd-eq 348 }' cEwur fr gs lryrq

qil orf}{d{r ffqffi wF-10-3e/2otgqw/iTq(e0), F{is' 3o-oe-201e 6r ei}fr oEEE trwqm At

urfYoru t ^gcr{grr rofu6 6* ^qror t.

E-dq-t-6 d vr-qqrd d c[q d een 3neqEgR,

{qI erq:rflrB-{ fu,

lrfuq.

Atal Nagar, the 30th September 2019

NOTIFICATION

No. l8/2019 - State Tax (Rate)

No. F-10-39/2019/CTA/(90). - In exercise of the powers conferred by sub-section (l) of section 9,

sub-section (1) of section 11, sub-section (l) of section 16 of the Chhattisgarh Goods and Services Tax Act,

2017 (7 of 2017) (herein after referred to as the "said Act"), 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

amendments in the notification of the State Government, in the Commercial Tax Department, Notification No.

212019-State Tax (Rate), No. F-10-l2l20l9lCTN(33), dated the 7th March,2019 published in the Gazette

(Extraordinary) of Chhattisgarh, No. 87, dated the I lth March, 2019, namely:-

In the said notification, -

(D

In the Annexure

(i) after Sl. No. 2 and the enfries thereto, the following Sl. No. and entries shall be inserted, namely: -

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.

3[ec,T Trr{, ftni6'ao fuoqq zors

erlq{q-{r

€. rglzorg-lTelqt Gg

mqio ^{gw"-10-39/2o1sq6/qiIq(91).} - fu

qrf, .}fu tfl o-r .}rfufuq, zo17 (2017 61 7)

o1 ^qru 11 ^qfi sq ERr ⁽¹⁾ &'rUo reo ^qrffi or ^q*rr fiA gq, trGI Trc.trR, StT srd t $EE At W fu

tfi ^{otqr s-{trd fr enqqsfi} e ^.fr ffi

qftrd olfus-rfrRif }' erw rR, \rfr{grtr 3-{ Hfr aqeit qt,

M effi tqlu rry E.fu €qaq &' am uq ^qffin{reil }. frqrfr &. frq 01 ^.r{ A d fu {s ^qft{fir fr

€crq ^GEciE o1 {S fr A ^.r{ t ss €fuf rrw or t Se rqr{ o{fr t mt s-m erfUHqq o1 trm ^g b

eiarfd crlrql uilT vsdr e ffiIfr fu qrd vwn b Efr qti Es*. oanq ri*ffiq &' oq t oq sq qfuq Hr

b frffi ^qlffi Enr - o tS rqoil o1 ^{qn qd} fudqq emrrqrFrd fuqr ^qrq sTrt riil 16 T6 fi

qFnmftrd st fu sffi Tqeil sr sftr am qftfrwqreil b frqrdq b fdq fr fuqr qnr e efu +o rm

cqoit ^qt ge Eq ^qriol Rrw..rRqr rftot :

sttcirr

(1) frqur b ^qfr €ffid efu fr urq sunfr of ^q-q-f,r oT ri-E#,

tzt ft tq' ^{frqq qqf+tur &'on+ fr fdq qR-dq} TR ^fr EER ^{sifr €T-drf,s ffq ffi$dr sfu a+}

**or€rarur r

2.

q6 vfuq.rqr s1 efq-{t, 2o1e tdr[afr I

Edtq-6 d sr.,qqra d crq t opn o[tqr-$il{,

ttqr ersl-sr& aiffi, ^qftq.

6ffiqrr€rtqq{,fr<io s srqfl 2ote

1324 ^(e)

&Ieer flR, ftqiE so fuerqq zors

ffiqidt ^{gw-10-3e/2otgqw/qq(e1).} -

Lrrd &'€Bqn b GrE-e( 348 &' Wwq fr gs fiqr+Fr

of erf:s{fir ffiqio. ^{grn'-10-39/2orcnrontEt91),} fuio 30-09-2019 or effi or{-drd rrwqrf, at

srfufiR t ^gtr€M rorRrd frqr ^qrdr A.

Eds.t-E d vr-qq-6 d crq t epn ontgll-gq'lr,

rtil ^qrs[gl-}q ff,

qfuq.

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

g. tz/zots-trwtl qx

Fqrqr ^gs 1o-ss/201s/wo/i1(sz) - rr"q w-fin, E-ds.r_d crd srt{ Q-qr or 3Ttrft-qq

2017 (2017 or 7) at snr 164 ^grur rrqtr crfrild or c-q)tr ori gq, 24 ft<iqr, 2o1e o\ vs orftq d uq

fr, M

EdBTd crd sl}{ tsr @{ (z-g.i €rhrql ftqq, zorg (EdErE cr-s-{, A ffifuo @.( frqm

of 3Tfuqa-{T x. st/zoto-Rt-Gq @-{, @-crm qw-lo-24/201s/sw/qtq (ss), ft-cio 28 qq, 201e, ftilt

Edsl-6 d ^qro.r, (qsrqTqlT) t oqro 2a5 ftqio 1 trdr$, zors ti e-o-rRrd fu-qr ^rrqr eTr) d ftqq 10,

frqq rr. ftqq rz *i ftqq 26 d sq?ieT e-fd d-n, ft-qo o-rft t r

E-drgl-6 d r-qqp6 d crc t apn orrirusr{,

rln s1-qF6r& fu, ^qfus.

3[eEI "t-rR, ftqio so froqs zors

Btri-o ^{q$-10-zs/201s/tw/v,;m(sz)} -

qrEo d ff+nc d 3r-gd.-( 348 d qo-s (s) d

ei-g{tqur fr Us frrrm of sTBq-drT m-qio qs-10-ss/201s/qTq7qt4(oz) nqro. 3o-oe-201e or eiffi

3i-gsrE {rcFlrd d ^qrkoR t \rcl{dM ToIRTd fu-qr ^qror B t

6rffs=r_6 d sr-qcld d crq t aer srreyrEsri,

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

ffi|o ^{gtr'-10-3e/2o1sq6/qq(e3).-sdqqB qrd} o{tr tqr o-{ odDfrqq, zo17 (2017 6r r)

6qdfu{ ^q{qrd N ^{'rrm qfUfuq"} t tEfl{d ^{fuqr rlqr} b o1 ^tnn 10 fr1sq Em ⁽¹⁾ b ^qtgo }'roa

rffi vtfu* 6r s*q 6Ta gq, tt-q s{m'R, ffi

qftsd o1 RrwrRrif &' erw qr, qd-{f,Rr, ufrslq

qTrs{ & ErDrfuo mr frr+Fr o1 orfY{q-dT q. M/zotg-rlcr s-{, Hqio. qrr,-10-12/zo1s/EwqlE(32),

Fqis. 7 ^qrd, 2019, fufr fu

& {l-uqd (c,{-rrTrrRur) mqio. 87 drtq 1 1 ^qr{, 2019 fr rorRra fu-qr ^rrqr

Qn, fr Grtr oni f ffiRaa€qhrqs-{-frt qqr,-

sfr Gfl$qfirfr-

(D ^qRuftfr,

0 ^H-q €sr ^{2 Grtt} us$ trffkd ^qfdEfr & ^qrqrd ffifrra Fq ^,Ssr fr ^qfdQd fr'l

€id:enfud fuqr ^{qlqql, q?fi .} -

"26

2202 10 10

qICT";

16 effhqf,{r 01 e'rqsr, 2o1e torrldrft I

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

mqi-f, ^{gs'-10-3s/2o1s4w/qtE(e3).} -

r+r{d &'€Eqrq fu .rg-eq 348 &' Bl-lgrur fr ge lauFr

fr1 etfltr{+fl ffiio ^{gs--10-3e/2otgmroAiq(e3),} E{i6'3o-oe-2019 E-r ei}S oEdrq {rcrqrf, b

Hlfon t \'fl{gm rorfu6 60, ^qrdr e

Edwl6 d vr,.'qqrd d ^q-c t ovr crdqr-guri

t-cr ^qrcrsr}q 6-rrrd, sfus

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).} - *r* s{or, Ed$rE ^qrf, ot{ tqr o< oTBFqq

2017 (2017 o-r z) at ^E[{t 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{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,}

qAIT:_

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

z. ua erfuq*+ ftqfo or ci-€-N{r, 2o1e d dr-rt dft I

E-ffisq_6 d <r-qq16 d ^qm t o:n srriqr-JqR,

t-cr ^qrErsrtq ffi,

sfuq.

sre(,r Trtr, ffio ^go fucqg zors

atqfo ^{gs-lo-ss/201s/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-3s/201s/q67\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,

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: -

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

v. zt/

o{ (q{)

etqio ^{gw-lo-3s/201s/sw/wq(ss).} - EdTrE crd ot{ t-qr o-s srEftqq, 2o1t (2017 @T

z) of um e o1 s.qqr*r (+) d <req e-{tr ^yrfrilrit o-r e-Srr o-{i gq, ^yrer s*Fr{, dq-sA ^qfts( sfr

ftTq-M d ernrx ^q{, gfl{gr{I EdErE cr-sq, A ^qrFrfuo o-s fflTrII of sTBq"-{r €. ozTzoro-vrw

o{ (<r), @-cro' ^gs-1 o-17 / 2o1s /sw /qta(+o) ^pqm 2e ^q-d, zors, ftrfr EdTr-6

FrsErTwT)

t o+o ^116, ffio + ^{srfo, 2o1e il s-orRrd} fo-qr ^{rrqt. err,} fr ffifuf, trtrq o-Eft t, ^qen:-

s-ffi ^qfuqe-.rr n, Frtfr fr oq riwl 2 d sqs, ot-oq (z) o1 slqfu d *effi ^qq Frqfufufl

ef4fu o\ cfu{effio fu-qr wTfi, ^qafl:-

"ft+c d fu ftqr geo tRw oTfufrqq $7s (1s7s ol 5i) +t qerq q-gqfr d ert{rq qftf6 zszs

d oiilrf-d enor B 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

arqrm ^{gs'-1o-3s/201s/qT67ie(ss)} -

qrso d dfurt d crgd.-q 348 A q'e (o) d

or-gq-{ur t gs frqrr ot sfu{s-fl arqio qw-1o-ss/zo1s/qTq/vfq,(ss), fuo 3o-oe-201e or eiffi

3r-gsrE \ruqqrd + srfufiR t \ril{gr{r e-m-IRm fu-qr ^qror t t

E-ffi-q.r.d d s--qqrd d ^q-q t aer ^qt"rr5er{,

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.

sTBqq-{T

201g-{rctl

,frqi6 ^{s erqfi} 2ole

r324 ⁽¹³⁾

Grecr rrR, ftqio ao fuorw zors

s. zs/

ot (e*)

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

3i-gs{ur ⁺ⁱ gs frqr.r of oTfuqq-{r arqi6 gEn-lo-3s/201s/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,

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.

sreEr ^qII, ffi{'SO fuO-qq ZO1S

*ic+1 26

o-{ (({)

atrlio ^{gEn-10-3s/201s/qloTqTa(w)} -E-drsr-6 rrd eilr tqr o< erfufrqq 2017 (2011 @T

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eTM (1) Sq qm i48 A ir6d e-E-cfl yrfrTqt or s-fr{ ort gS, q-\,q rHTf,r{, ffi

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d

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w oi-aq (s) ⁺ⁱ s-+d ^qqe{ fr ^{,T{ yKT} d srsftc

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& t n-" eio:enfro fuq ^qrt'i;

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6

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sq-qr@\ o\ eio,enfua fu-qr

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d fu frffi lr<cfft Ef-d, ^qqxtd, H+trq, tkq Etd ^qr crq oTrs-i-S vr fldt qqni6 d'at q{

E\, Et fu uqrn-6 slqrR-d t ffs er+w frrlq w dfr t r

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Afu-{ td} Eor-{* d fuq ^q-o.IRro vqn w fr qfi effi frrft rft qe of Esn d eroq r-fi fu-qr

qror t t

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dfuQ-t ^{"E)-c-dof qq{adr,,of} fus-{rq

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eTBo ^qr w-gcu fr I

(iv) gs eftip-+ t €il.r ^"or-tdrr : tqrdt d q{f6iq of qyqrT" g ,-

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,

q. iF-q ric<r 232 t z+o d qqa, otaq (+) t, s6i-sdi fr vrq "d qpr qr ssd ff{r" GTrq

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

tTr ersmre-q offi, Hfus.

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,

t-fl smrsrB-{ fu.

HF{s.

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