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Atal Nagar, the l2th Apil2022

NOTIFICATION

No. 0l /2022-State Tax (Rate)

No. F 10-27l2022lCTN(46) .- In exercise of the powers conferred by sub-section (1) 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 No. 01/2017-State Tax (Rate), No. F-10-43l20l7lCTN(69), Chhattisgarh Commercial Tax Departrnent, dated the 28th June,2017, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jwe,20l7, namely:-

In the said notification, -

(a) in Schedule I - ².⁵Yo, serial numbers ²²⁵⁸,²²⁶,²²⁷,²²⁸ and the entries relating thereto shall be omitted;

(b) in Schedule ll - ⁶Yo, after serial number ¹⁷⁶,{ and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

2. This notification shall be deemed to have come into force from the lst day of April,2022.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 12th April2022

NOTIFICATION

No. 0212022-State Tax (Rate)

No.F l0-27l2022lCTN(47) .- In exercise of the powers conferred by sub-section (1) of section ll and sub-section (l) of section 16 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby exempts the intra-state supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in column (2) of the said table, from so much of the State tax leviable thereon under section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 .(7 of 2017) as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said table and subject to the relevant conditions annexed to this notification, the condition number of which is mentioned in the corresponding entry in column (5) of the said table:

TABLE

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2. 6901 00 l0 Bricks of fossil meals or similar siliceous earths 3% J. 6904 10 00 Buildine bricks 4. 6905 l0 00 Earthen or roofurg tiles

3%

Explanation. -

(i) For the purposes of this notification, "Tariff item", "sub-heading", "heading" and "Chapter" shall mean respectively a tariff item, sub-heading, heading and chapter as specified in the First Schedule to the Customs Tariff Act, 197 5(51 of 1975).

(ii) The rules for the interpretation of the First Schedule to the Customs TariffAct, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.

ANNEXURE

2. This notification shall be deemed to have come into force from the lst day of April,2022.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the 12th April2022

NOTIFICATION

No.0312022-State Tax

No. F 10-27l2O22lCTN(48) .- In exercise'bf the powers conferred by sub-section (2) of section 23 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 No. I 0/201 9-State Tax, No. F- l0- l2l20l9lCT/Y(28), Chhattisgarh Commercial Tax Department, 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, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and enties shall be inserted, namely: -

2.

This notification shall be deemed to have come into force from the lst day of April,2022.

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

GAURAV DWIVEDI, Principal Secretary.

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Atal Nagar, the l2th Apil2022

NOTIFICATION

No.04/2022-State Tax

No.F |0-2712022/CTN(49) .- In exercise of the powers conferred under the proviso to sub-section (l) of section l0 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. l4/2019-State Tax, No. F-10-12/20l9lCTN(32), Chhattisgarh Commercial Tax Department, dated the 7th March,2019, published in the Gazette (Extraordinary) of Chhattisgarh, No. 87, datedthe llth March,2019, namely:-

In the said notification, in the Table, after serial number 3 and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

2.

This notification shall be deemed to have come into force from the lst day of April,2022.

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

GAURAV DWIVEDI, Principal Secretary.

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