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tg ^argrd $qis ^{Ei. z - zz -Bdlu.c}

rrqe / rs ft. t. nrdr{. frqi{

30-05-2001."

ri#{x.ctfi

"udw67gf f oef zott-zots."

ffi

usilrEr

(wsrqnur)

utRrfiRHr*,rf{td

N=-4

x.qi{:sq l

{qgr, grdn, frqis n {$ zozz -iqnq

14, rrin le44

qlFlfuo zF-{ fr+IFl-

qeldq, qEr-{-ft q{q, q.[T qrq'gq GreET TrR

srecr rrn, ffio rz erfa zozz

qfuq"-{r

{rwr e1 /zozz-qsq o< (e*)

mria ^{qs. 'to-27120221s@lqi'q (46).-} rrfu ^qra sfu *sr 6{ c{fufrqs, 2017 ^{(2017 q'r} 7), fr

crrr 9 fi ss ^qRr (t ) & rga rcr ^qrfrril aT rdrr o-{e Eg, rrq vGFR, ^qftsq fr frwRsfr t wqs ^qq,

1'il{dm, ^{o+qrr-6 qnqc} *' ffitfuo ^q-r ftqrrr fr ^srltqqrr i. ^{o1lzo17-1r-Er} 6q ^{(c<) m..ci-+. gq-10-}

4312017lET ,lqiq(69) frcio, ze q{, 2017, Gt Effsrrq fr wrq* ^(ervrqr<q) fr, ffi'ci-+, 252 arts 29 q+,

2017 C rolfeld frqr ^{rrqr qr,} fr €fu ann ^rft ffifu4 d'eierc aTfi B, ^{qqr: -}

eaefuq+flfr

iF.

qTq-fr I t - 2.so/o, fr'cw 225s, 226, 227,228 sfu vs0 ddfud qEBtif at ftrE fuqr

wgn;

Er.

.xTqffi t t fr - 60/0, frelw t zea afu ssO tidfud cEM ft ^qrE, ffifud mq dqr efu

qEM 4t ora: rrrfta frq Gn\rfi; zle[: -

176 @

581 5

wE ^gsT *T te ^qr wrl ^gsT EFfi !F-d lrlmrm-{ 90 ^{qlrlskT urr g{rirl}

qfuowr{tstd;wr{QsTdffi

'176rr

6901 00 10

kIlElfi',rrrq ^{qr4rsfi 3rdr{q qr tr{ll} dt FilEl-dFrqq HzeI4I Ee

176s

6904 1 0 00

Iiqtulttt

176s

690s 10 00

q'ST ZhT III Ed EhT ETgCt"

2.

ro arf.Sqfir 1 crfrd, 2022d arlvr$ urqrfr r

E-drsqg d v5,qq-6 d crc t oen sTaqtSirR,

ff,nfr. u-5u t+tuo

GreEI ^qrx, ft+io rz eifa zozz

muia ^qq, 10-27l2o22lqw$w(46) .- ^.rna + riBqn + .rrfdE 348 A <is ⁽³⁾ fr srgvwr C, rs

EqFr fi ^qfuq-flr mriq. gw 10-27l2o22lsr6lqiq(45), frti+, l.z-04-2022 o.r rfffi srdErc <rqqrd ai

qrlfoR t, qaqsnr, r6rf{-rd fuqr qmr Br

EdE-rE d vrwq6 d crq t oen Grrtcrrjqri,

rfl-{q Enfr. r5u nfoo

677

678

Bdlwc{Eqd, ftqis 4 ^q* zozz

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: -

*1768

681s

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash

content: Fly ash blocks

t76C

6901 00 10

Bricks of fossil meals or similar siliceous earths

t76D

6904 l0 00

Buildine bricks

t76E

690s l0 00

Earthen or roofing tiles".

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.

muio $F 10-27l2o2zlEfrT,lqq @7) .- 6-.$qrr6 crf, cfu tsr fr-{ erftBqs, 2017 ⁽²⁰¹⁷ 6,1 7), fr

rrRr11frsq€rrcr(1)cfkqru166tsqERr(t)&trdarfiI slfr{ita.rrdrra.{e$,{qrfr.FR,qRs{fr

ffieil *, erqR ^rR, t0 ^qra # eir<rdq {ftf fr1, Rr+,r Eofr ++ fr G sR!ft A ddq ⁽³⁾ fr Aftffu e ^sfrt

d ra ^qRTft + fu ⁽²⁾ fr rerr+n sEE fr ^qeffifrfie tfu ^qE, ss rfld, sfl{ ^{qr GTuTrq} A ^{eiilfu Grrdt} B,

f,df6 ^{sRnft & ddc (s) ff remft qfrD fr qwfrffflE ry qfuqmr A sqrciq q frBfrE gsqa erd A}

wftr E53 Eg, 6frqrr-6 crd cfu Qqr ffi e{ftftqs, 2017 ⁽²⁰¹⁷ m,r 7) fr ^QrRr 9 fi ^srrftc s{ ^q{ s{r6sftq sd+

Twr ^q;1t qe r<rq a-{fr e, d em ^qRTft A Effic ⁽⁴⁾ fi rer*tn ^qEE fr EBfu e< ^qr rirrFrd Gq t

alfuo E :-

qRUfr

atqr.5

915 ^rl{, url

rfld,lft{qr

ETEIITq

rfiir{Ul

{d

g@IT

(1)

(2)

(3)

(4)

(s)

1

581 5

wrg ^g1I 6I EU ^qr wE ^geT ERTq iF.cil lqsfl?51 90 ^{qfdekT rII}

EFA ^Grk+, wr{ ^qsl d; wr{ ^qsl d,'ffi

3o/,

1

2.

5901 00 10

Fil?ltFllfq uilqTqqT €l-qq ^qIiilqTEI FilGlth'Iqq FICdIzFI ^gC

3o/o

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ic

3o/o

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4.

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3o/o

1

sIeET Trr-{, ffiO rZ orfA ZOZZ

3Tfuq"-rT

swr o2/2022-lrwq o-i ^(q{)

, frqi6lr{ ^zozz

678 (r)

s*atur

(i ) gg crfug..rql & cffi A frq, "!ftq. ^qq", "ggQfld", "Qfld" Gflt 'crrqlg' I Rcr gm tfu o{Eftqq,

1975 ⁽¹⁹⁷⁵ 6T 51) fi *fA eqg.+ fr ^qufiHfu E;qq1; tfoE'{q, Berfld, sft{ sfu cftqrs uRjfu 61*'

(i r ) ra dq'$ffi tRs crf0frqq,197s (197s 6r s1)fi ^q6d srdqfi, ffi

.riarTd r6fr srd{S A

oqlrnT ofu aftqrq fuur aen ^{qrErRpT q*+,wr} frqq lfr B, t'frdqq + frq ffqq, ^qfl ro d ^{qfi, gs}

srfuqr{r A ftdq{ A frq drtdir

sqrGiE

srd{i@r

erd

1

(6) Crd kh EliT rl sr+q €q ^q sgffi ^rflET zrr rIEr.3rT w ^ql{It{ir 5{ge 6{ iF.r reE[;rfl Frqr ^Trq[

B; ^sff<

(q) ^qro fu $ + frq u1Ifr rTrT ut tsrcfr ^{q< qr{rfu} sflge 6-{ EFr trerr Gik ${gc ih-{ trErrI

*, Rq ^qt:r srdr gffi d ^qrrra: srTrBa +-{+ A frq, ^{gs qfrr{} &rc fur ora B fr ^qrn

t0 ^{qrd fu} $ \1q, ^{qe urc} $f e ^{cfu u*sqq qra Gfu tsr} fi ^{o{f,tfrqq, 2017 (2017}

fi'I7) fu ^cRI 17 Ei sqemI ⁽²⁾ sfu il+ft{ fir0 ^qq frqc A sqEiq ^qrT de t

2.

15 etfuqr+ 1 ^Grfrd, ,922 ^q dr[sq$ wqrfr r

Edwl6 d sr.qqrd d crq t aedr elrtqr-dqrt,

rn-rs frd-fr. u-gu ufoo

ereET TrN, ftqio rz eiilo zozz

muia'gu 10-2712o221e@lfiq/zt). - ^s{Ra A ^qEqrc A srf,dE 348 A ds ⁽³⁾ t ^oqv<ut fr, sv

frqFr # erfuqzrcr auia gm 1o.z7l2o22ls;r4,.qtq,(4t), RHi6 12-04-2022 a'r oiffi srd-4IE Tqqrd t

qrfuoR t, qa{srsr rfirfird frq qrar tr

Edrr.r.d d vr-.,qq-6 d crq t oen elderr-Jsri,

rif{q ff,ifr. u-gu vfuo

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

Sl. No.

Tariff item, sub-

heading, heading

or Chapter

Description

Rate

Condition

No.

(1)

(2)

(3)

@\

(s)

I

6815

Fly ash bricks or fly ash aggregate with 90 per cent. or

more fly ash content: Fly ash blocks

3%

678 ⁽²⁾

u*€qcrreq{, frqim lq$ zozz

2.

6901 00 l0

Bricks of fossil meals or similar siliceous earths

3%

J.

6904 10 00

Buildine bricks

3o/o

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

Condition

No.

Condition

1

(a) credit ofinput tax charged on goods or services used exclusively in supplying such goods

has not been taken; and

(b) credit ofinput tax charged on goods or services used partly for supplying such goods and

partly for effecting other supplies eligible for input tax credits, is reversed as ifsupply of

such goods is an exempt supply and attracts provisions of sub-section (2) of section 17 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017) and the rules made there

tmder.

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.

srdEr Trr-r, ffio rz eila zozz

€wr oe/2022-Ytcrt ^?F-{

muia qu 10-27l2D2zlilT.qrq (48) .- 6'rflw ^qrf, €fu tsr 6-r €{ftfrrrq, 2017 (2017 61 7), fr

qr<r 23 fr sq ERI (2) fi rra rci llRrif 6r rfrq 6re Eg, trq qr6r, qRsq fr ffisit & wq;q q-q,

\ril{dm, EdW srrs{ t' srFlfu+ 6-{ ftqFI fi ^s{fuqfiI d. 1O/2019-Tmr Ei{ 6ci6' ^qEE-10-

12l2019lql+.Fre:(2s) fui6 7 ^qrd, 2019, Gt fu

* <mq* (orvrtnrur) fr, mcifi 87 drfrs 11 cr{,

2019 fr rqilfqld fuqr ^rrql ur, d ffifu6 Ti'sfrcr{ anfr f,, ^qpII; -

ua aftg++r ^ff, sRd if, mqi-6 3 sfu sq$ <idfud ^qARd t srE, ffiBa ffic <iqr sfu

qBM 6t era: enfta E;qr qr\rrrr; qe[: -

E-dwltr d sr',qqrd d clq r] oer 3[tsTrgqrq,

.il-€ trifr. rgs stus

"4.

681 s

tFlrg gsr ihl sc rrT wrE g{T rqqq sd FriTr6{ 90 qtilsrd qr gss GilrrdF

wr{qsld; wr{E{Td-ffi

5.

5901 00 10

r{ilcFFrqq ^ETlqTeqT €fffl ur tf<II ST RIIrffisq Ff6eI fi le

6.

5904 10 00

FIqMtft

7.

690s 10 00

$'qT ^{UFI rIT} 6cI ^th't aiia"

u*srqttqrd, frqio lr$ zozz

678 ⁽³⁾

3i-eel Trr{, ft4io rz erfa zozz

muia qE 10-27l2[22lqla;rcit.I{(48). - ^.nta A €Aeffi + €r{6E 348 +'Ei3 (3) fr eSgv<ur C, rs

Arnrr fi ^qfu{frr mqia qs 10-27l2022lsfi4,Etq(48), frii-6 P.04.2o22 a'r oiffi sr{4r{ <rqqrf, A

qrfufrR t, qo-ggm raRla fuqr qrdr Br

E-drq-,T-6 d <r-qry6 d crq t oen ffiA{r-JHR,

d-€ ffifr. uye stuo.

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: -

,r4,

68ls

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly

ash blocks

5.

6901 00 10

Bricks of fossil meals or similar siliceous earths

6.

6904 l0 00

Buildine bricks

7.

690s t0 00

Earthen or roofing tiles".

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.

sreFT Tq-q, ffio rz erila zozz

{@I ^{ga72a22-gl-cq} o-{

muio ^qs, 10-27l2c.22leroqrs (49) .- 6,frsrr-6 crf, 3fk tsr 6-{ c{ftftqq, 2017 (20'17 6T 7), 6l

err<r 10 6I w ERr (1) A wgo * r6a qfir sTRdf 6l trdrt a-(t W, rrq tr.6R, sRsq fi frrnRsfr t

srTerR ^rR, \T{gt{r, 6*srr6 sTrs{ + EIFlfrtr ffi frqFr #.}rfu{lErfl s.1412019-1rwr ^qil ffiqi6 gs'-10-

12120'19/Er6/qis(32) fuia, 7 ^qld,2019, m ^g-frsq-a fr rroq{ (ervrunu) if, mqia 87 ilrt€ 11 ^qrd,

2019 fr rof,ira frqr ^{rrqr qr,} d ofu cTrn ^lfi frqfrfua {eftrc 61fr B, ^qqr: -

rm arfugr+r ^{if, qRufr} if, mci6 3 €fu ss$ d'-dfud ^qAM t srE, ffiEa Ec iqr Gfu

qBMder<: erfoafrqtr\rrE qer: -

"4.

681 5

rFnE geT ffi rc III wrg gsT rqqq EFd lrlEflrFl 90 clilsrd rII SrRI'3rIrI6

wr{Qqd;wr{EqTdn

5.

5901 00 10

RnEtFIIrqGilqTqqT 3ff{4 ^III agT6tlflErmrqqFr6etdil le

5.

6904 1 0 00

r;ICIUI SC

7.

5905 10 00

rh?T itr'I ufi 6aT iFT UrST"

2.

678 Gl

gffiqr,6{qqd, ftqis lq{ zozz

15 efuq+tr 1 €rfrf,, 2022 t arlvrfr utqrft r

E-dffiE d sl.-qq-s d ^qrq t aen 3rTfTEqI-{

.il_{q trnfr. ,rytn vfoo

GreET =rrr-{, ffi6 rz etfa zozz

mciai W 10-27l2122lql+,,lcfrq(1;9). - ^.nta A €furH e ^qEzilq 348 t ds ⁽³⁾ t ^er{strl #, 5q

funq # s{fu{ffr mrio ^qu, 1o-zTlzozzlqt6lqis(49), fuio tz.o+.2022+.,r eiffi ^erdqn Tallqrd A

crfufiR t, ^ga{grqr rorf*a fr;qr ^qnr Bt

s-d-qr-c d ^qr-qq-q

aqr ^qdsn-gsR,

ffifr. ugu vfuo.

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: -

,r4.

681s

Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash

content: Flv ash blocks

5.

6901 00 10

Bricks of fossil meals or similar siliceous earths

6.

6904 l0 00

Buildins bricks

7.

6905 r0 00

Earthen or roofing tiles".

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.

dcrct

tt{q

2.

{qr6r{, U{q aql AE-{ srcm, BdqiG am vrsfiu gaunau, nugt n gBa aw rq'fin - zo2z.