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Atal Nagar, the 16th August2022
NOTIFICATION
No.03/2022-State Tax (Rate)
(A) in the Table, -
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in columns (4) and (5) shall be omiued;
(c) in item (xii), for the brackets and figures"(iii), (iv), (v), (va), (vi), (vii), (viii), (ix)", the brackets and figures "(vii), (viii)," shall be substituted;
| (3) | (4\ | (5) |
| "(via) Transport of passengers, with or without accompanied belongings, by ropeways. | 2.5 | The credit of input tax charged on goods used in supplying the service has not been taken. lPlease refer to Exolanation no. (iv)]"; |
| (3) | (4\ | (s) |
| Passenger transport "(vii) services other than (i), (iD, (iiD, (iv), (iva), (v), (vi) and (via) above. | 9 |
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
| (3) | (4) | (s) |
| Goods "(iii) Services of Transport Agency (GTA) in relation to transportation of goods (including used house personal hold goods for use)supplied by a GTA where,- | ||
| (a) GTA does not exercise the option to itself pay GST on the services supplied by it; | 2.s | The credit ofinput tax charged-on $oods and services used in suPPlYing the service has not been taken. lPlease refer to Explanation no. (iv)l |
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| (b) GTA exercises the option to itself pay GST on services supplied by it. | 2.5 | (1) In respect of supplies on which GTA pays tax at the rate of 2.5oh, GTA shall not take credit of input tax charged on goods and services used in supplying the service.[Please refer to Explanation no. (iv)l (2) The option by GTA to itself PaY GSTon the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V on or before the 15th March of the preceding Financial Year: Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the l6th August, 2022: Provided further that invoice for supply of the service charging State tax at the rates as applicable to clause (b) may be issued during the period ffom the 18th luly,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August, 2022;'; |
| or | ||
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following shall be insefted, namely: -
| 13) | (4) | (5) |
| "(via) Transport of goods by ropeways. | 2.5 | The credit of input tax charged on goods used in supplying the service has not been taken. lPlease refer to Explanation no. (iv)]"; |
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely: -
(4)
(s)
(3)
9
"(vii) Goods transport services other than (i), (ii), (iii),(iv), (v), (vi) and (via) above.
(V) against serial number 10, in column (3), -
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
| (3) | (4) | (s) |
| "(ia) Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. | 6 |
(b) in item (iii), after the brackets and figure "(i)", the brackets and figures ", (ia)" shall be inserted;
(VI) against serial number 1 1, in column (3), for items (i) and (ii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be substituted, namely:-
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9 "Supporting services in transport.
Explanation: This entry does not include goods transport service involving Goods Transport Asency (GTA) service. which falls under Headin s.9965 .
(VII) against serial number 15, in column (3), -
(a) item (i) and the corresponding entries relating thereto in columns (4) and (5) shall be omitted;
(b) in item (vii), the brackets and figures "(i)," shall be omitted;
(VIII) against serial number 26, in column (3), in item (i), sub-items (e), (ea) and (h) shall be omitted;
(IX) after serial number 31and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| 1 | (2\ | (3) | (4) | (5) |
| "31A | Heading 9993 | clinical Services provided by a establishmentby way of providing room fother than Intensive Care Unit Care (ICU)/Critical Unit(CCU)/lntensive Cardiac Care Unit QCCU),Neo natal Intensive Care Unit (NICU)I having room charges exceeding Rs. 5000 per day to a person receiving health care services. | 2.5 | The credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)]"; |
(X) against serial number 32, in column (3), -
(a) after item (i) and the corresponding entries relating thereto in columns (4) and (5), the following shall be inserted, namely: -
| (3) | (4\ | (5) |
| "(ia) Services by way of treatment or disposal of biomedical waste or the processes incidental thereto by a common bio-medical waste treatment facility to a clinical establishment. | 6 |
(b) in item (ii), after the brackets and figures"(i)", the word, brackets and figure "and (ia)" shall be inserted;
(B) in paragraph 4, relating to Explanation, after clause (xxxvi), the following clauses shall be inserted, namely: -
"(xxxvii) 'print media' means, -
(i)'book'as defined in sub-section (1) of section I of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;
(ii) 'newspaper' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867);
(xxxviii)'clinicalestablishment' means, -
a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry.out diagnostic or investigative services of diseases:
\.
(xxxix) 'health care services' means,
any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinicai establishment, but does
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not include hair transplant or cosmetic or plastic surgery, except when undefiaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(xxu) 'goods transport agency' means, -
any person who provides service in relation to transpoft of goods by road and issues consignment note, by whatever name called.";
(C) After Annexure IV, following annexure shall be inserted, namely: -
ANNEXURE V
FORM
Form for exercising the option by a Goods Transport Agency (GTA) for payment of GST on the GTA services supplied by him under forward charge before the commencement of any financial year to be submitted before the jurisdictional GST Authority.
Reference No.-
Date: -
1'I/We-(nameofPerson),authorisedrepresentativeofM/s........'...have taken registration&ave applied for registration and do hereby undertake to pay GST on the GTA services in relation to transpoftation ofgoods supplied by us during the financial year... ...under forward charge in accordance with section 9(1) of the SGST Act,2017 and to comply with all the provisions of the SGST Act, 2017 as they apply to a person liable for paying the tax in relation to supply ofany goods or services or both;
2. I understand that this option once exercised shall not be allowed to be changed within a period of one year from the date of exercising the option and will remain valid till the end of the ltnancial year for which it is exercised.
Legal Name: -
GSTIN:-
PAN No.
Signature of Authorised representative:
Name of Authorised Signatory;
Full Address of GTA:
(Dated acknowledgment ofjurisdictional GST Authority)
Note: The last date for exercising the above option for any financial year is the 15th March of the preceding financial year. The option for the financial year 2022-2023 car' be exercised by 16th August, 2022." .
2. This notification shall be deemed to have come into force with effect from the 1Sth day of hty,2022.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar, the 16th August2022
NOTIFICATION No.04/2022-State Tax (Rate)
No. F 10-37 l2022lCTlY(68).- In exercise of the powers conferred by sub-sections (3) and (4) of section 9, sub-section (1) ofsection I l, sub-section (5) ofsection 15 and section 148 ofthe Chhattisgarh Goods and Services Tax Act,2017 (7 of 2011), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 1212017-State Tax(Rate), No. F-10-4312017lCTlY(S0), 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 the Table, -
(a) in column (3), -
(i) against serial number 6,in clause (a), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted; (ii) against serial number l, in the Explanation, in clause (a), in sub-clause (i), the words "by way ofspeed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(iii) against serial number 8, in theproviso, in clause (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government. Union territory" shall be omitted;
(iv) against serial number 9, in the first proviso, in clause (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory" shall be omitted;
(b) against serial number 12, irt column (3), after the words "as residence",the words"except where the residential dwelling is rented to a registered person" shall be inserted;
(c) serial number 14 and the entries relating thereto shall be omitted;
(d) against serial number 15, in column (3), forclause (a),the following shall be substituted: -
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in the state ofArunachal Pradesh, located in West Bengal;l':
"(a) air in economy class, embarking from or terminating in an airport located Assam. Manipur. Meghalaya. Mizoram. Nagaland, Sikkim, or Tripura or at Ba
(e) against serial number 20, in column (3), clause (d) shall be omitted;
!
(f) against serial number 21, in column (3), clauses (b) and (c) shall be omitted;
(g) against serial number 248, for the entries in column (3), the following shall be substituted: -
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(3)
"Services by way of storage or warehousing of fruits and vesetables.";
(h) after serial number 248 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| I | (2\ | (3) | (4\ | (5) |
| *24C | Chapter 9968 | Services by the Department of Posts by way of post card, inland letter, book post and ordinary post (envelopes weiehine less than 10 erams). | Nil | Nil"; |
(i) serial number 26 and the entries relating thereto shall be omitted;
O serial number 32 and the entries relating thereto shall be omitted;
(k) serial number 33 and the entries relating thereto shall be omitted;
(l) serial number 47 A and the entries relating thereto shall be omitted;
(m) serial number 51 and the entries relating thereto shall be omifted;
(n) after serial number 52 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
| (1 | (2\ | (3) | (4) | (5) |
| *s2A | Heading 9985 | Tour operator service, which is performed partly in India and partly outside India, supplied by a tour operator to a foreign tourist, to the extent of the value of the tour operator service which is performed outside India: Provided that value of the tour operator service performed outside India shall be such proportion ofthe total consideration charged for the entire tour which is equal to the proportion which the number of days for which the tour is performed outside lndia has to the total number of days comprising the tour, or 50% of the total consideration charged for the entire tour, whichever is less: Provided further that in making the above calculations, any duration of time equal to or exceeding 12 hours shall be considered as one full day and any duration of time less than 12 hours shall be taken as halfa day. Explanation. J'foreign tourist" means a person not normally resident in India, who enters India for a stay of not more than six months for legitimate non- immigrant purposes. Illustrations: A tour operator provides a tour operator service to a foreign tourist as follows: - (a) 3 days in India, 2 days in Nepal; Consideration Charged for the entire tour: Rs.1,00,0001- | Nil | Nif' |
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| Exemption: Rs.40,000/- (:Rs.1,00,000/- x 215) or, Rs.50,000/- (: 50% of Rs. 1,00, 0001) whichever is less, i.e., Rs. 40,0001(i.e., Taxable value: Rs.60,000/-); (b) 2 days in India, 3 nights in Nepal; Consideration Charged for the entire tour: Rs.1,00,000/- Exemption: Rs.60,000 (:Rs.1,00, 000/- x 315) or, Rs.50,0001 (: 50% of Rs.1,00,000/-) whichever is less, i.e., Rs.50,0001(i.e., Taxable value: Rs.50,0001); (c) 2.5 days in India, 3 days in Nepal; Consideration chargedfor the entire tour: Rs.1,00,000/- Exemption: Rs.54,545 (:Rs.1,00,000/- x 3/5.5) or, Rs.50,0001- (: 50o/o of Rs. 1,00,0001) whichever is less, i.e., Rs.50,000/-(i.e., Taxable value: Rs.50,0001). |
(o) serial number 53A and the entries relating thereto shall be omitted;
(p) against serial number 54, in column (3), clause (h) shall be omitted;
(q) serial number 56 and the entries relating thereto shall be omitted;
(r) serial number 73 and the entries relating thereto shall be omitted;
(s) against serial number 74, in column (3), in clause (a), the following proviso shall be inserted, namely: -
| J |
| "Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit(CCU)/Intensive Cardiac Care Unit (ICCU),rf.{eo natal Intensive Care Unit (NICU)I having room charges exceeding Rs. 5000 per day to a person receiving health care services."; |
(t) serial number 75 and the entries relating thereto shall be omitted;
(u) against serial number 80, for the entries in column (3), the following shall be substituted:
| J |
| "Services by way of training or coachingin- (a) recreational activities relating to arts or culture, by an individual, or (b) sports by charitable entities registered under Section l2AA or 12AB of the Income Tax Act."; |
(v) against serial number 82A, in column (3), after the letters, figures and words, "FIFA U-l7 Women's World Cup 2020", the brackets and words "[whenever rescheduled]" shall be inserted.
2,
This notification shall be deemed to have come into force with effect from the 18th day of July,2022.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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Atal Nagar, the l6th August2022
NOTIFICATION
No.05/2022-State Tax (Rate)
No. F l0-37 l2022lCTlY(69).- In exercise of the powers conferred by sub-section (3) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2011 (7 of 2017), the State Government, on the recommendations of the Council, hereby makes the following further amendments in the notification No. 1312017-State Tax(Rate), No. F-10-43/2017lCTlY(81), Chhattisgarh Commercial Tax Department, dated the 28th June, 20 17, published in the Gazette (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June, 2017 , namely:-
In the said notification, in the Table, -
(1) against serial number 1, in column (2), -
(a) the words, figures and symbols "who has not paid state tax at the rate of 6oh," shall be omitted;
(b) after the proviso the following proviso shall be inserted, namely: -
"Provided further that nothing contained in this entry shall apply where, -
i. the supplier has taken registration under the SGST Act, 2017 and exercised the option to pay tax on the services ofGTA in relation to transport ofgoods supplied by him under forward charge; and
11. the supplier has issued a tax invoice to the recipient charging State Tax at the applicable rates and has made a declaration as prescribed in Annexure III on such invoice issued by him.";
(2) against serial number 5, in column (2), in the sub-clause (2), in item (i), the words "by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Central Government, State Government or Union territory or local authority"shall be omitted;
(3) after serial number 5A and the entries relating thereto, the following serial number and entries shall be inserted, namely: -
{{^{{FOOTNOTE (3)}}}}
(4)
(l) (2)
Any person Any registered person."; ..5AA Service by way of renting of residential dwelling to a registered person.
(4) after Annexure II, the following annexure shall be inserted, namely: -
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I/we have taken registration under the SGST Act,2077 and have exercised the option to pay tax on services of GTA in relation to transport of goods supplied by us during the Financial Year under forward charge." Il. This notification shall be deemed to have come into force with effect from the l8th day of Jdy,2022.
By order and in the name of the Governor of Chhattisgarh,
GAURAV DWIVEDI, Principal Secretary.
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