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Atal Nagar, the l6th Auglst2022

NOTIFICATION

No.06/2022-State Tax (Rate)

No. F 10-39/2022lCTlY(59).- In exercise of the powers conferred by sub-section (1) of section 9 and

sub-section (5) of section 15 of the Chhattisgarh Goods ind Services tax Act. 2ol7 \7 oi zonl, tf," Stut.

Government, on the recommendations of the Council, hereby makes the following furthLr amendments in the

notification No. 112017-State Tax(Rate), No. F-10=43liot7/crN(6g), ctrhiuisgarh co*."."iur" rul

Department, dated the 28th June,2017, published in the Gazette (Exkaordinary) of

"Chhattisgarh, No.252,

dated the 29th June, 2017, nanrcly.-

"oqqft vII - 0.75olo

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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";

(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:

b^earing a brand name",

I 088 ⁽⁶⁾

BFngrrE{rsqd, f<iq I ivawq 2622

(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:-

(vii) S. No.l20 and the entries relating thereto shall be omitted;

(viii) after S. No. 125 and the enkies relating thereto, the following S. No. and entries shall be inserted,

namely:-

(ix) against S. No. 1768, for the entry in columr (3), the entry "Fly ash bricks; Fly ash aggegates; Fly ash

blocks" shall be substituted;

(x) S. No. 187, 188, 189,192 and 193 and the entries relating thereto shall be omitted;

(xi) after S. No. 194 and the entries relating thereto, the following S. No. and entries shall be inserted,

namely: -

" 194A | 8419 l2

| ^{Solar water hearer and system";}

"85B

4 la'7

Leather further prepared after tanning or crusting, including parchment-dressed leather, of

bovine (including buffalo) or equine animals, without hair on, whether or not split, other than

leather ofheadine 41 14

85C

4112

Leather further prepared after tanning or crusting, including parchment-dressed leather, of

sheep or lamb, without wool on, whether or not split, other than leather of headine 4114

85D

41 13

Leather further prepared after tanning or crusting, including parchment-dressed leather, of

other animals, without wool or hair on, whether or not split, other than leather of heading

4114

85E

4114

Chamois (including combination chamois) leather; patent leather and patent laminated

leather; metallised leather

85F

4tt5

Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether

or not in rolls; parings and other waste of leather or of composition leather, not suitable for

the manufacture of leather articles; leather dust, powder and flour";

'*125A

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps,

ical plans and globes, pri

(xii) S. No. 195 and the entries relating thereto shall be omitted;

g-*qlrd {sTtra, frcim r futwq 26 2 2

1088 ⁽⁷⁾

(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: ^-

"3714

84 or I E-waste

85 | Explanation.- For the ^{purpose of this entry, E-waste means electrical and electronic}

| ^{.qrlpr"nt listed in Schedule I of the E-Waste (Management) Rules, 2016 (published}

I i11tt. Gazette of ^{India vide G.S.R. 338 (E) dated the 23rd March,2016), whole or in}

if discarded as waste by ^{the consumer or bulk consumer";}

(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;}

(ii) against S. No. 3, for the entry in column ^{(3), the entry "synthetic or reconstructed precious or}

semiprecious stones [other than diamonds], ^{whether or not worked or graded but not strung, mounted or set;}

ung.id.d synthetic or reconstructed ^{precious or semiprecious stones} [other ^{than diamonds], temporarily strung}

foiconvenience of transport; synthetic ^{or reconstructed diamonds, unworked or simply sawn or roughly shaped"}

shall be substituted;

F.

after Schedule VI and before ^{Explanation, following entries shall be inserted, namely:-}

"Schedule Yll - 0.750

S.No.

Chapter / Heading /

Sub-heading lTaiff

item

Description of Goods

I

(2)

(3)

7102

Goods other than those spec ^{fied against S. No. I in Schedule VI}

2.

7104

Goods other than those ^{spec fied against S. No. 3 in Schedule VI";}

G.

after the Schedule VII, in the ^{Explanation, for clause (ii) and the entries relating thereto, the following}

clause shall be substituted, namely:-

'(ii) The expression 'pre-packaged ^{and labelled' means a 'pre-packaged commodity' as defined in clause (1)}

of section 2 of the Legal Metrology Act, ^{2009 (1of 2010) where, the package in which the commodity is pre-}

packed or a label secuiely affixed thereto is required to bear ^{the declarations under the provisions ofthe Legal}

Mehology Act, 2009 ⁽¹ of 2010) and ^{the rules made there under.'.}

2.

This notification shall be deemed to have ^{come into force with effect fiom the 18th day of Ju1y,2022.}

By order and in the name of the Governor ^{of Chhattisgarh,}

AURAV DWIVEDI, Principal ^Secretary.

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Atal Nagar, the 16th Auglst2022

NOTIFICATION

No.07l2022-State Tax (Rate)

No. F l0-39/2022lCTN(60).- In exercise of the powers conferred by sub-section (1) of section I I 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. 212017_State Tax(Rate),

No. F-10-43/2017|CTN(7}), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published

in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th Jlne,2017 , namely:-

In the said notification,

(A) in the Schedule, -

(i) against S. Nos. 9 and22, in column (3), for the portion beginning with the words "other than those put

up in" and ending with the words "conditions as in the ANNEXURE l]", the words ", other than pre-packaged

and labelled" shall be substituted;

(ii) against S. No. 26, for the entry in column (3), the entry "Curd, Lassi, Butter milk, other than pre-

packaged and labelled" shall be substituted;

(iii) against S. Nos. 27, 29,308, 45, 46A, in column (3), for the portion beginning with the words "other

than those put up in" and ending with the words "conditions as in the ANNEXURE I]", the words'", other than

pre-packaged and labelled" shall be substituted;

(iv) against S. No. 468, in column (3), for the portion beginning with the words "[other than those" and

ending with the words "conditions as in the ANNEXURE I]", the words ", other than pre-packaged ahd

labelled" shall be substituted;

BrfrqrtaqtcrFr, frri* r furwr u ozz

1088 ^(ll)

(v) againstS.Nos.65,66,67,68,69,70,71,72,73,74and75,incolumn(3),fortheportionbeginning

with "[other than those" and ending with the words "conditions as in the ANNEXURE I]]", the words ", other

than pre-packaged and labelled" shall be substituted;

(vi) against S. Nos. 77 and 78, in column (3), for the portion beginning with the words "[other than those"

and ending with the words "conditions as in the ANNEXURE I]]", the words ", other than pre-packaged and

labelled" shall be substituted;

(vii) against S. No. 94, for the entry in column (3), the entry "(i) Jaggery of all types including Cane

Jaggery (gur), Palmyra laggery, other than pre-packaged and labelled.; (ii) Khandsari Sugar, other than pre-

packaged and labelled" shall be substituted;

(viii) against S. No. 95, in column (3), after the word "Murki", the words and symbols ", other than pre-

packaged and labelled" shall be inserted;

(ix) against S. No. 97A, in column (3), for the portion beginning with the words "other than those put up"

and ending with the words "as specified in the ANNEXURE I]", the words ", other than pre-packaged and

labelled" shall be substituted;

(x) against S. No. 99, in column (3), the word "purified, " shall be omitted;

(xi) against S. No. 108, in column (3), for the portion begiming with the words "[other than those" and

ending rvith the words "conditions as in the ANNEXURE I]]", the words ", other than pre-packaged and

labelled" shall be substituted;

(xiii) S. Nos. 1 18 and 122 and the entries relating thereto shall be omitted;

(xiv) against S. No. 132A, in column (3), for the portion beginning with the words "other than those put up"

and ending with the words "as in the ANNEXURE I]", the words ", other than pre-packaged and

labelled" shall be substituted;

(xv) S. No. 141 and the entries relating thereto shall be omitted;

(B)

after the Schedule, in the Explanation, for clause (ii), the following clause shall be substituted, namely:-

"(ii)The expression'pre-packaged and labelled'means a'pre-packaged commodity'as defined in clauses

(1) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-

packed or a label securely affixed thereto is requiredto bear the declarations under the provisions of the Legal

Metrology Act,2009 (1 of 2010) and the rules made thereunder.".

2.

This notification shall be deemed to have come into force with effect from the 18th day of Ju|y,2022.

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

GAURAV DV/IVEDI, Principal Secretary.

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2.

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Atal Nagar, the 16th htgust2022

NOTIFICATION

No.08/2022-State Tax (Rate)

No. F 10-39/2022lCTlY( 6l).- In exercise of the powers conferred by sub-section (1) of section l1 of

the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017),the State Government, on the iecommendations

of the Council, hereby makes the following further amendments in the notification No. 312017 State Tax(Rate),

No. F-10-43/2011lCTlY(71), Chhattisgarh Commercial Tax Department, dated the 28th Jwe,2017, published

in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017, namely, inthe said

notification, in the TABLE, against S. No. 1, for the entry in column (4), the erfiry "60/o', shall be substituted.

2. This notification shall be deemed to have come into force with effect from the 18th day of Ju\y,2022.

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

GAURAV DWIVEDI, Principal Secretary.

3l"E ^qrR, R+{ 16 3IrTkI 2022

H'W1 69

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Atal Nagar, the 16th Atgust 2022

NOTIFICATION

No.09/2022-State Tax (Rate)

No. F 10-39/2022lCTN(62).- In exercise of the powers conferred by clause (ii) of the proviso to sub-

section (3) of section 54 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 fur1her amendments in the

notification No. 5/2017-State Tax (Rate), No. F-10-43/2017|CTN(73), Chhattisgarh Commercial Tax

Department, dated the 28th June, 2017, published in the Gazelle (Extraordinary) of Ctrhattisgarh, No. 27J, dzited

the 29th Jute,2077, namely :-

In the said notification,

10s8 ⁽¹⁴⁾

Bafl€rc{tsrd, fr{is l furwt zozz

(i)

in the opening paragraph, in the proviso, in clause (i), for the words and figure "serial numbers i", the

words, figure and letters "serial numbers 1AA" shall be substituted;

(iD

in the TABLE, S. No. 1 shall be re-numbered as S. No. lAA, and before S. No. 1AA as so re-

numbered, the following serial numbers and entries shall be inserted, namely:-

This notification shall be deemed to have come into force with effect from the 1Sth day of ldy,2022.

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

GAURAV DWIVEDI, Principal Secretary.

3idd-qrlq. ffio ro 3FlkI 2022

s-@f 16

o-i (o

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(3)

1A.

1507

Soya-bean oil and its fractions, whether or not refined, but not chemically modified

1B.

l 508

Ground-nut oil and its fractions, whether or not refined, but not chemically modified.

lc.

1 509

Olive oil and ts fractions, whether or not refined, but not chemically modified

lD.

1510

Other oils and their fractions, obtained solely from olives, whether or not refined, but not

chemically modified, including blends of these oils or fractions with oils or fractions of

headine 1509

lE.

t5l I

Palm oil and its fractions, whether or not refined. but not chemicallv modified.

1F.

1512

Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined,

but not chemically modified.

lG.

1513

Coconut (copra), palm kernel or babassu oil and ffactions thereof, whether or not refined, but

not chemically modified.

1H.

t5t4

Rape, colza or mustard oil and fractions thereof whether or not refined, but not chemically

modified.

II

1515

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions,

whether or not refined, but not chemically modified.

tJ.

1516

Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-

esterified or elaidinised, whether or not refined, but not further Drepared.

tK.

t5t7

Edible mixtures or preparations of vegetable fats or vegetable oils or of flactions of different

vegetable fats or vegetable oils ofthis Chapter, other than edible fats or oils or their fractions

ofheadine 1516

1L.

1518

Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown,

polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding

those of headine l5l6

1M.

2701

Coal; briquettes, ovoids and similar solid fuels manufactured from coal

tN.

2702

Lignite, whether or not agglomerated, excludine iel

10

2703

Peat (including peat litter), whether or not agglomerated"

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Eds-r6 d n-'qqrd d cTq t o.rT Grripn3{rn,

q1-ro Eifr. ugu ttfr=o

Atal Nagar, the 16th August2022

NOTIFICATION

No. 1 0/2022-State Tax (Rate)

No. F 10-39l2022lCTlV(63) - tn exercise of the powers conferred by sub-section (1) of section 11

and sub-section (1) of section 16 ofthe Chhattisgarh Goods and Services Tax Act, 2017 (7 of2017), the State

Government, on the recommendations of the Council, hereby makes the following amendments in the

notification No. 212022-State Tax (Rate), No. F-10-27l2022lCTlY(47), Chhattisgarh Commercial Tax

Department, dated the l2th April, 2022, published in the Gazette (Extraordinary) of Chhattisgarh, No. 339,

dated the 4th May, 2022, namely: -

In the said notification, in Table, against Sl. No. 1, for the entry in column (3), the entry "Fly ash bricks; Fly ash

aggregates; Fly ash blocks" shall be substituted.

2.

This notification shall be deemed to have come into force with effect flom the l8th day of July,2022.

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

GAURAV DWIVEDI, Principal Secretary.

3{ed'qrR, ftnro to 3IrIkI 2022

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