“ârkÂàçy qàçÐ¹þ §çý ¡Âmªàêm »þà§ý ÎàäÌ§ý §çý

qÞkãuÂà §íýtàÞ§ý

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

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

²þ¾mãyªàð¼þ

ªàk¹þ

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàÊ½à)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

528

]

ÊàuqäÊ,

räo

wàÊ

âÀÂààÞ§ý

6 ¡¨¹åþrÊ

2021



¡àâÎwÂà 14

, Îà§ý 1943

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 30 flrEcj 2021

vf/klwpuk

la[;k 01@2021 & jkT; dj ¼nj½

Øekad ,Q 10&45@2021@okd@ikap¼64½-⸺ NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½

dh /kkjk 9 dh mi /kkjk ¼1½ vkSj /kkjk 15 dh mi /kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT;

ljdkj] th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la-

1@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼69½ fnukad 28 twu] 2017 ftls NÙkhlx<+ ds

jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr

la'kks/ku djrh gS] ;Fkk %&

mä vf/klwpuk esa] &

¼d½

vuqlwph I & 2-5% esa] Øe la[;k 259d ds le{k] d‚ye ¼2½ dh çfof"V ds LFkku ij] çfof"V

Þ9503ß dks çfrLFkkfir fd;k tk,xk;

¼[k½

vuqlwph I ds i'pkr] lwph 1 esa] Øe la[;k 230 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr

fuEufyf[kr dks var%LFkkfir fd;k tk,xk] ;Fkk&

Þ¼231½- Mk;FkkbydkckZekftuß-

;g vf/klwpuk fnukad 2 twu] 2021 ls ykxw ekuk tk,xk A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 30 flrEcj 2021

Øekad ,Q 10&45@2021@okd@ikap¼64½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&45@2021@okd@ikap¼64½] fnukad 30&09&2021 dk vaxzsth vuqokn

jkT;iky ds çkf/kdkj ls ,rn~okjk çdkf'kr fd;k tkrk gS A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

Atal Nagar, the 30th September 2021

NOTIFICATION

No. 01/2021 – State Tax (Rate)

No. F 10 - 45/2021/CT/V(64).⸺ 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 No. 1/2017–State Tax (Rate), No. F-10-43/2017/CT/V(69), Chhattisgarh Commercial Tax

Department, dated the 28th June, 2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252,

dated the 29th June, 2017, namely:-

In the said notification, -

(a) in Schedule I - 2.5%, against S. No. 259A, for the entry in column (2), the entry “9503” shall be

substituted;

(b) after Schedule I, in List 1, after serial number 230 and the entries relating thereto, the following

shall be inserted, namely-

“(231). Diethylcarbamazine ”.

2. This notification shall be deemed to have come into force with effect from the 2nd day of June 2021.

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

GAURAV DWIVEDI, Principal Secretary.

vVy uxj] fnukad 30 flrEcj 2021

vf/klwpuk

la[;k 02@2021 & jkT; dj ¼nj½

Øekad ,Q 10&45@2021@okd@ikap¼65½-⸺ NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½

dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½]

/kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] bl ckr ls larq"V

gksrs gq, ,slk djuk tufgr esa vko';d gS] th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij rFkk ,rn}kjk] NÙkhlx<+

'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 11@2017 & jkT; dj ¼nj½ Øekad

,Q&10&43@2017@okd@ikap¼79½ fnukad 28 twu] 2017 ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252

rkjh[k 29 twu] 2017] esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk %&

mä vf/klwpuk esa] lkj.kh esa]

¼d½ Øe la[;k 3] d‚ye ¼5½ esa] 'krZ esa] en ¼i½] ¼id½] ¼i[k½] ¼ix½ vkSj ¼i?k½ ds le{k] pkSFks ijarqd esa] Li"Vhdj.k esa]

[k.M ¼ii½ ds i'pkr~ fuEufyf[kr [k.M LFkkfir fd;k tk;sxk] ;Fkk%&

Þ¼iii½ Hkw&Lokeh& çeksVj ml VSDl ds ØsfMV dk mi;ksx VSDl Hkqxrku ds fy, djus dk ik= gksxk] tks

Msoyij&çeksVj }kjk ml vikVZesaV ds fuekZ.k dh vkiwfrZ ij yxk;k x;k gks] ftldh lIykbZ Hkw&Lokeh&çeksVj }kjk

dh tkuh gSAß;

¼[k½- Øe la[;k 25 esa ]&

¼i½ d‚ye ¼3½ esa] en ¼id½ ds i'pkr~ vkSj mlls lacaf/kr çfof"V;ksa ds i'pkRk] d‚ye ¼3½] ¼4½ vkSj ¼5½ esa

fuEufyf[kr enksa vkSj çfof"V;ksa dks var:LFkkfir fd;k tk,xk] ;Fkk%&

¼3½

¼4½

¼5½

Þ¼i[k½ tgkt ;k vU; ty;ku]

muds batu vkSj vU; ?kVd ;k

ikVZ~l ls lacaf/kr j[kj[kko] ejEer

;k vksojg‚fyx dh lsok,a

2-5

&ß

¼ii½ d‚ye ¼3½ esa] en ¼ii½esa] 'kCn] dks"Vd] vad vkSj v{kj ÞvkSj ¼id½ß ds LFkku ij dks"Vd] vad] v{kj vkSj 'kCn] Þ]

¼id½ vkSj ¼i[k½ß dks çfrLFkkfir fd;k tk,xk A

2- ;g vf/klwpuk fnukad 2 twu] 2021 ls ykxw ekuk tk,xk A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 30 flrEcj 2021

Øekad ,Q 10&45@2021@okd@ikap¼65½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&45@2021@okd@ikap¼65½] fnukad 30&09&2021 dk vaxzsth vuqokn

jkT;iky ds çkf/kdkj ls ,rn~okjk çdkf'kr fd;k tkrk gS A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

qÞkãuÂà §íýtàÞ§ý

“²þ¾mãyªàð¼þ/Àäªàê/09/2013-

2015.”Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-²þ¾mãyªàð ¼þ

ªàk¹þ

ây.

yç.

âÀÂààÞ§ý

²þ¾mãy

ªàð¼þ Êàkq

Øà

(

¡yàoàÊ½à)

ààâo§ýàÊ yç Zà§ýàâÎàm

vVy uxj] fnukad 30 flrEcj 2021

vf/klwpuk

la[;k 03@2021 & jkT; dj ¼nj½

Øekad ,Q 10&45@2021@okd@ikap¼66½-⸺ NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½ dh /kkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj

ij rFkk bl ckr ls larq"V gksrs gq, ,slk djuk tufgr esa vko';d gS] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d

dj foHkkx dh vf/klwpuk la- 06@2019&jkT; dj ¼nj½ Øekad ,Q&10&17@2019@okd@ikap¼39½ fnukad 29 ekpZ]

2019 ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 116 rkjh[k 4 vçSy] 2019 esa çdkf'kr fd;k x;k Fkk] esa

vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk %&

mä vf/klwpuk esa] igys iSjkxzkQ esa]&

¼d½ 'kCn Þftuds ekeys esa jkT; dj dk Hkqxrku djus dh ns;rk gSß ds LFkku ij 'kCn Þtks fd bu ij

jkT; dj dk Hkqxrku djsaxsß dks çfrLFkkfir fd;k tk;sxk;

¼[k½ 'kCn Þl{ke çkf/kdkjh }kjk] tgka visf{kr gks] vkjbZih ds fy, iw.kZrk çek.k i= tkjh fd, tkus dh

frfFk ;k muds çFke dCts ij] tks Hkh igys gks dks mRiUu gksxkß ds LFkku ij 'kCn Þml dj vof/k esa] tks

fd ,slh dj vof/k ds ckn u gks] ftlesa] tgka Hkh vko';d gks l{ke çkf/kdkjh ds }kjk ifj;kstuk ls

lacaf/kr iw.kZrk çek.k i= dks tkjh fd, tkus dh rkjh[k ;k blds igys dCts dh rkjh[k] tks Hkh igys gks]

iM+rh gksß dks çfrLFkkfir fd;k tk,xk A

2- ;g vf/klwpuk fnukad 2 twu] 2021 ls ykxw ekuk tk,xk A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

vVy uxj] fnukad 30 flrEcj 2021

Øekad ,Q 10&45@2021@okd@ikap ¼66½-⸺ Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&45@2021@okd@ikap ¼66½] fnukad 30&09&2021 dk

vaxzsth vuqokn jkT;iky ds çkf/kdkj ls ,rn~okjk çdkf'kr fd;k tkrk gS A

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

xkSjo f}osnh] izeq[k lfpo-

Atal Nagar, the 30th September 2021

NOTIFICATION

No. 03/2021 – State Tax (Rate)

No. F 10-45/2021/CT/V(66).⸺ 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,

and on being satisfied that it is necessary in the public interest so to do, hereby makes the following

amendments in the notification No. 06/2019–State Tax (Rate), No. F-10-17/2019/CT/V(39), Chhattisgarh

Commercial Tax Department, dated the 29th March, 2019, published in the Gazette (Extraordinary) of

Chhattisgarh, No. 116, dated the 04th April, 2019—

In the said notification, in the first paragraph,-

(a) for the words ―in whose case the liability to‖, the words―, who shall‖ shall be substituted;

(b) for the words ―shall arise on the date of issuance of completion certificate for the project, where

required, by the competent authority or on its first occupation, whichever is earlier‖, the words ―in a

tax period not later than the tax period in which the date of issuance of the completion certificate for

the project, where required, by the competent authority, or the date of its first occupation, whichever is

earlier, falls‖ shall be substituted.

This notification shall be deemed to have come into force with effect from the 2nd day of June, 2021.

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

GAURAV DWIVEDI, Principal Secretary.