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Atal Nagar, the 3 I st December 201 9
NOTIFICATION
No.2712019- State Tax (Rate)
No. F-10- 53l20l9lCTlY (127). - In exercise of the powers conferred by sub-section (l) of Section 9
and sub-section (5) of Section l5 of the Chhattisgarh Goods and Services Tax Act, 20'17 (7 of 2017), the State
Covernment, on the recommendations of the Council, hereby makes the following further amendments in the
notification of the State Government, in the Commercial Tax Department, Notification No. l/2017-State Tax
(Rate), No. F-10-43/20171CT/V(69), dated the 28th June,2017 published in the Gazette (Extraordinary) of
Chhattisgarh, No. 252, dated the 29th June, 2017, namely:-
ln the said notification, -
(a) in Schedule II - 60/o, - serial numbers 80AA and l7l A and the entries relating thereto shall be omitted;
(b) in Schedule lll - 90 , after serial number 163A and entries relating thereto, the following serial
numbers and entries shall be inserted namely: -
*1638
3923 or 6305
Woyen and non-woven bags and sacks of polyethylene
or polypropylene strips or the like, whether or not
laminated, of a kind used for packing of goods;
163C
6305 32 00
Flexible intermediate bulk containers"
2.
This notification shall come into force on the lst day of January,2020.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
3r-a qrr{, frqf-6 sr ftgqq zorg
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Atal Nagar, the 3 I st December 20 19
NOTIFICATION
No.2812019- State Tax (Rate)
No. F-10- 53/2019/CTIV (128).- In exercise of the powers conferred by sub-section (3) and sub-
section (4) of Section 9, sub-section (l) of Section ll, sub-section (5) of Section 15 and Section 148 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 of the State Government, in the Commercial Tax Department,
Notification No. l2/2017-State Tax (Rate), No. F-104312017/CT/V(80), dated the 28th June,2017 published in
the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017 , namely;-
In the said notification, in the Table, against serial number 41, -
(a) in column (3), for the figure "50", at both the places where they occur, the figure "20 " shall be substituted;
(b) for the entry in column (5), the following entries shall be substituted, namely, -
1834 (2)
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(5)
"Provided that the leased plots shall be used for the purpose for which they are allotted, that is, for industrial
or financial activity in an industrial or financial business area:
Provided further that the State Govemment concerned shall monitor and enforce the above condition as per
the order issued by the State Govemment in this regard:
Provided also that in case of any violation or subsequent change of land use, due to any reason whatsoever,
the original lessor, original lessee as well as any subsequent lessee or buyer or owner shall be jointly and
severally liable to pay such amount of State tax, as would have been payable on the upllont amount charged
for the long term lease of the plots but for the exemption contained herein, along with the applicable interest
and penalty:
Provided also that the lease agreement entered into by the original lessor with the original lessee or
subsequent lessee, or sub- lessee, as well as any subsequent lease or sale agreements, for lease or sale ofsuch
plots to subsequent lessees or buyers or owners shall incorporate in the terms and conditions, the fact that the
State tax was exempted on the long term lease of the plots by the original less or to the original lessee subject
to above condition and that the parties to the said agreements undertake to comply with the same.".
2.
This notification shall come into force with effect from thelst day of January,2020.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
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Atal Nagar, the 3 1 st December 201 9
NOTIFICATION
No.29/2A19- State Tax (Rate)
No. F-10- 5312019/CTIV (129).- 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 Department, Notification No. l312017-State Tax (Rate), No. F-10-
43/2017/CT/V(81), dated the 28th June, 2017 published in the Gazette (Extraordinary) of Chhattisgarh, No.
252, dated the 29th June, 2017 , namely:-
ln the said notification, in the Table, for serial number l5 and the entries relating thereto, the following shall be
substituted, namely: -
I
(2\
(3)
(4)
*15
Services provided by way of
renting of any motor vehicle
designed to carry passengers where
the cost of fuel is included in the
consideration charged from the
service recipient, provided to a
bodv comorate.
Any person, other than a body
corporate who supplies the service to a
body corporate and does not issue an
invoice charging State tax at the rate of
6 percent. to the service recipient
Any
body
corporate located
in the taxable
territory.".
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary.
riam*, gru aw e€q Hrfl ri, E-d€rrq am vrrfi q g*um{s, imgi t gBa au y-* rka - z o r s