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ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

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2015.”

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Atal Nagar, the 10th May 2021

NOTIFICATION

No. 03/2021 – State Tax

No. F-10-31/2021/CT/V(33).⸺ In exercise of the powers conferred by sub-section (6D) of section 25

of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) (hereafter in this notification referred to as

the said Act), the Government, on the recommendations of the Council and in supersession of the Notification

No. 17/2020-State Tax, No. F-10-35/2020/CT/V(41), Chhattisgarh Commercial Tax Department, dated the 31st

March, 2020, published in the Gazette (Extraordinary) of Chhattisgarh, No. 178, dated the 31st March, 2020,

except as respects things done or omitted to be done before such supersession, hereby notifies that the

provisions of sub-section (6B) or sub-section (6C) of section 25 of the said Act shall not apply to a person who

is,___

(a) not a citizen of India; or

(b) a Department or establishment of the Central Government or State Government; or

(c) a local authority; or

(d) a statutory body; or

(e) a Public Sector Undertaking; or

(f) a person applying for registration under the provisions of sub-section (9) of section 25 of the said

Act.

2. This notification shall be deemed to have come into force on 23th February 2021.

By order and in the name of the Governor of Chhattisgarh,

GAURAV DWIVEDI, Principal Secretary.

yÞjàv§ý, täô½à mnà vçhÂà

yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2021

.