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Atal Nagar, the2gthJuly 2021
NOTIFICATION
_
No.04/2021-State Tax @ate)
No. FlO - 39/2021/CTN(48).- In exercise of the powers conferred by sub-section (l), sub-section (3)
and sub-section (4) of sTtron 9,sub-section (l) of sectionll, sub-section (5) of section 15, sub-section (l)'oi
section 16 and section 148 ofthe Chhattisgarh Goods and Services TaxAct, 2Ol7 (7 of 2017), the'SLte
Government, on the recommendations of the Council, and on being satisfied that it is ,."rrrury in the public
interest so to do, hereby makes the following further amendments-in the notification No. lu2oll_state Tax
(Rate), No. F-10-43/2017/CTN(7_9), Chhattisgarh Commercial Tax Department, dated the 28th Jwrc,2017,
published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, datedihe 29th June, 20l7,namely:-
2.
In the said notification, in the Table, against serial number 3, in column (3), in item (iv), after clause
(0, the following shall be inserted, namely, -
"Provided tha! during the period beginning from the l4th June, 2021 aid ending with the 30th
September, 202l,the state tax on service of description as specified in clause (f), shali, irrespective of
rate specified in column (4), be levied at the rate of 2.5 per cent.,,.
3.
This notification shall be deemed to have come into force with effect from the l4th June of May,
2021.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DV/IVEDI, Principal Secretary.
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(gf,Rq-{ wflq ffi sm' 3{fufrqq" t rffid fuqT IqT B) of qm 11 of sqErrrr (,r) + *o e-{fl yrfos)
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t ,* {5^{fr fr qen frfrHE tRw rq, Bqcfld-r, yftfo ur Grdq, +s ,fi fl€rft b + "irfu qfi i
ol B.=o eTfuEqq o1 qm g d effa ss .r{ 6rnq uri qrd srsq zn-r t vfl m* -" q. t-fi t ffi d
+t oa str sRUft d otaq (+) +t e-*taifr cfrfu t frftffiq {rRT t oTk6 +ft e}, ,*I
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2.50
8
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9
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qw effitfres
2.5o/o
12
9018
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2.50
13
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2.1Yo
14
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2.sYo
15
9019
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2.s%o
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(ii) d-fdT, ttufuq + srv e*T tuq qd d tus
2.s%o
17
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2.
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3i-Iqrq {rwqqrfl A crtrfirT t, gd-{gRr e-flRrd fu-qr qror t
t
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Atal Nagar, the29thJuly 2021
No d'"J1il?fJi?i,."'
No. F I0-39/2021/CTN(49).- In exercise of the powers conferred by sub-section (1) of section l l of
the Chhattisgarh Goods and Services Tax Ac! 2017 (7 ot20l7) (hereafter in this notification referred to as ..the
said Act"), 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 the goods specified in column (3) of the Table below, falling
under the tariff item, sub-heading, heading or Chapter as specified in the First Schedule to the Customs Tariff
Act,1975 (51 of 1975), as the case may be, as specified in the corresponding entry in column (2), of the Table
below, from the so much of the state tax leviable thereon under section 9 of the said Act, as in excess of the
amount as specified in corresponding entry in column (4) of the aforesaid Table, namely:-
TABLE
sl.
No-
Chapter, Heading,
Sub-heading or
Tariffitem
Description of Goods
Rate
I
Q\
(3)
@)
I
2804
Medical Grade Oxygen
2.5%
2
30
Tocilizumab
Nil
J
30
Amphotericin B
NiI
4
30
Remdesvir
2.s%
5
30
Heparin (anti-coagulant)
2.s%
6
3002 or 3822
Covid-I9 testing kits
2.5%
se4 (2)
Edigrrattqrd, ftqio 12 sFr€ 2o2l
7
3002 or 3822
lnflammatory Diagnostic (marker) kits, namely- IL6, D-
Dimer, CRP'(C-Reactive Protein), LDH (Lactate De-
Hydrogenase), Ferritin, Pro Calcitonin @CT) and blood gas
reagents.
25%
8
3808 94
Hand Sanitizer
2.5o/o
9
6506 99 00
Helmets for use with non-invasive ventilation
2.5o/o
l0
8417 or 8514
Gas/Electric/otler furnaces for crematorium
25%
ll
9018 19 or9804
Pulse Oximeter
2.5o/o
12
9018
High flow nasal canula device
2.5%
l3
9019 20 or 9804
Oxygen Concenfrator/ generator
2.5Y"
t4
9018 or 9019
Ventilators
2.5o/o
15
9019
BiPAP Machine
2.5%
t6
9019
(i) Non-invasive ventilation nasal or oronasal masks for
ICU ventilators -
(ii) Canula for use with ventilators
2.5o/o
t'7
9025
Temperature check equipment
25%
18
8702 or 8703
Ambulance
6%
2.
This notification shall be deemed to have come into force from 14 june, 2021 upto and inclusive of the
30th September,202l.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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