छत्तीसगढ़ माल और सेवा कर अधिनियम, 2017 संबंधी

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Atal Nagar, the l6th Auglst2022

NOTIFICATION

No.06/2022-State Tax (Rate)

"Chhattisgarh,

1. In the said notification, - A. in the opening paragraph,

(i) in clause (v), the word "and" shall be omitted;

(ii) in clause (vi), after the word and figures "Schedule VI", the figure and word ", and" shall be inserted;

(iii) after clause (vi), the following clause shall be insefted, namely:-

"(vii) 0.75 per cent. in respect of goods specified in Schedule VII".

B. in Schedule I -2.5%,

(i) against S. Nos. I and 2, in column (3), for the portion beginning with the words "and put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall be substituted;

(ii) after S. No. 9 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - *94 0403 | Curd, Lassi, Butter milk, pre-packaged and labelled";

(iii) against S. Nos. 1l and 13, in column (3), for the portion beginning with the words "put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall be substituted;

(iv) against S. No. 16, in column (3), for the portion beginning with the words "and put up in" and ending with the words "as in the ANNEXURE", the words ", pre-packaged and labelled" shall be substituted;

(v) against S. No. 25, in column (3), for the portion beginning with the words "put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall be substituted;

(vi) against S. No. 26, in column (3), for the portion beginning with the words "put up in" and ending with the words "as in the ANNEXURE", the words "pre-packaged and labelled" shall be substituted;

(vii) against S. No. 30, in column (3), for the portion beginning with the words "put up in" and ending with the words "as in the ANNEXURE", the words ", pre-packaged and labelled" shall be substituted;

(viii) against S. Nos. 45, 46, 47, 48, 49, 50, 51, 52, 53, 54,55, 56, 58 and 59, in column (3), for the portion beginning with the words "put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", pre-packaged and labelled" shall be substituted;

(ix) after S. No. 9l and the entries relating thereto, following S. No. and entries shall be inserted, namely: - "91A 1701 | Jaggery of all types including Cane Jaggery (gur), Palmyra Jaggery, pre-packaged and or I labelled; I(handsari Sugar, pre-packaged and labelled";

1702

(x) after S. No. 98 and the entries relating thereto, following S. No. and entries shall be inserted, namely: - "98A 1904 | Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, corlmonly known as Murki, pre-packaged and labelled";

(xi) against S. No. l0lA, in column (3), for the portion beginning with the words "other than those put up in" and ending with the words and bracket "as in the ANNEXURE]", the words ", other than those.pre- packaged and labelled" shall be substituted;

(xii) S. No. 163 and the entries relating thereto shall be omitted;

(xiii) after S. No. 181A and the entries relating thereto, following S. No. and entries shall be inserted, namely:

"181B | 3006 | Ostomy appliances including pouch or flange, stoma adhesive paste, bdrrier cream;

irrigator kit, sleeves, belt, micro-pore tapes";

b^earing a brand name", (xiv) against S. No. 182, in the words ", pre-packaged and

column (3), for the words "put up in unit containers and labelled." shall be substituted:

I 088 (⁶) BFngrrE{rsqd, f

(xv) S. Nos. 197A, 1978, 191C, l97D and 797E and entries relating thereto shall be omitted; (xvi) against S. No. 215, in column (3), for the words "put up in unit container and bearing a brand name", the words ", pre-packaged and labelled" shall be substituted;

(xvii) S. Nos. 230, 232,233,234A and234C and entries relating thereto shall be omitted;

(xviii) after S. No. 255 and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

*255A 9021 | Orthopaedic appliances, such as crutches, surgical belts, and trusses; Splints and other fracture appliances; artificial parts of the body; other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability; intraocular lens [other than hearing aidsl";

(xix) after S. No. 264 and entries relating thereto, in List No. 3, in item (B), the sub-item (l) and the entries relating thereto shall be omitted;

C. in Schedule lI - ⁶⁰/⁰, -

(i) against S. No. 16, in column (3), after the word "guavas", the words and brackets ", mangoes (other than mangoes sliced, dried)" shall be inserted;

(ii) against S. No. 4lA, in column (3), for the portion beginning with the words "put up in" and ending with the words and bracket "in the ANNEXUREI", the words ", pre-packaged and labelled" shall be substituted; (iii) against S. No. 46, in column (³), for the portion beginning with the words "put up in" and ending with the words and bracket "in the ANNEXURE]", the words ", pre-packaged and labelled" shall be substituted;

(iv) against S. No. 65, in column (3), after the word "contraceptives", the words "and Ostomy appliances" shall be inserted;

(v) S. No.70 and the entries relating thereto shall be omitted; (vi) after S. No. 85A and the entries relating thereto, the following S. No. and entries shall be inserted, namely:-

ical plans and globes, pri

(xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted, " 194A | ⁸⁴¹⁹ l2 | Solar water hearer and system";

(xiii) against S. No. 197, in column (3), for the words and figures "machines for cleaning, sorting or grading eggs, fiuit or other agricultural produce, other than machinery ofheading 8437; parts [8433 90 00]", the words "parts thereof' shall be substituted;

(xiv) S. Nos. 198, 205,217,221,226 and227 and the entries relating thereto shall be omitted;

D. in Schedule lll - ⁹o/o, -

(i) against S. No. 30A, for the entry in column (3), the entry "Tar distilled from coal, from lignite or from peat and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars" shall be substituted;

(ii) after S. No. 54B and entries relating thereto, the following S. No. and entries shall be inserted, namely: -

"54C | :Z t S I All Goods, including printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. fountain pen ink. ball pen ink":

(iii) against S. No. 148, in column (3), the brackets and words "fOther than aseptic packaging paper]" shal1 be omitted;

(iv) against S. No. 1578, in column (3), after the word and bracket "scrips)", the figures and words ";

Cheques, loose or in book form" shall be inserted;

(v) against S. No. 182D, in column (3), for the brackets, words and figures "fother than fly ash bricks, fly ash blocks, fly ash aggregate with 90 percent or more fly ash content]", the brackets and words "fother than Fly ash bricks; Fly ash aggregates; Fly ash blocks]" shall be substituted;

(vi) S. No. 301A shall be re-numbered as S. No. 30lAA, and before S. No. 30lAA as so re-numbered, the following S. No. and entries shall be inserted, namely:

"³⁰¹A l82ll lKnives with cutting blades, serrated or not (including pruning knives). other than knives ofheadine 8208, and blades therefor";

(vii) against S. No. 302A, in column (3), the brackets and words "[other than paper knives, pencil sharpeners and blades therefor]" shall be omitted;

(viii) after S. No. 302A and entries relating thereto, the following S. No. and entries shall be inserted, "3028 | AZ¹S I Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar

and similar kitchen or tableware":

(ix) against S. No. 317A, for the entry in column (³), the entry "(a) Concrete pumps [8413 ⁴⁰ 00]; (b) other rotary positive displacement pumps [8a13 60]; (c) Power driven pumps primarily designed for handling water, namely, cenffifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps" shall be substituted;

(x) after S. No. 317B and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

"31',7C 8414 20 10 Bicvcle DumDS 317D 8414 90 t2 Parts of air or vacuum pumps and compressors of bicycle pumps";

(xi) after S. No. 328 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

"328A. 8433 Machines for cleaning, sorting or grading eggs, fruit or other agricultural

produce. other than machinery ofheadine 8437: parts thereof [8433 90 ⁰⁰¹ 328B, 8434 Milking machines and dairy machinery";

(xii) after S. No. 329 and the entries relating thereto, the following S. No. and entries shall be inserted, namely:

*3294 8437 Machines for cleaning, sorting or grading, seed, grain or dried leguminous vegetables; machinery used in milling industry or for the wofting'of cereals or dried leguminous vegetables other than farm tlpe machinery and

thereof';

to88 (8) Rffi€rrd{rs{d, fu{ifi 1frtqt zozz

(xiii) after S. No. 371 and the entries relating thereto, the following S. No. and entries shall be inserted, namely: -

(xiv) against S. No. 376AC, in column (3), the brackets and words "[other than wet grinder consisting of stone as a grinder]" shall be omitted;

(xv) against S. No. 390, in column (3), the brackets, words and letters "[other than Light-Emitting Diode (LED) Light Sourcesl" shall be omitted;

(xvi) after S. No. 406 and the enffies relating thereto, the following S. No. and entries shall be inserted.

namely: -

"4064 8807 Parts of of ^{880 1}";

(xvii) against S. No.4l3, for the entry in column (³), the entry "Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter" shall be substituted;

(xviii) against S. No. 438A, in column (3), the letters, words, and brackets "LED lights or fixtures including LED lamps; LED (light emitting diode) driver and MCPCB (Metal Core Printed Circuit Board)" shall be omitted;

E. in Schedule VI 0.125o/o,

(i) against S. No. 1, for the entry in column (3), the entry "Rough diamonds or simply sawn diamonds, industrial or non-industrial" shall be substituted;

AURAV DWIVEDI, Principal Secretary.

sIeFI !--qq, ffi+ ro 3TIEI 2022

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