"frq+€qt€+ emrfuer*ga*
irrq grrdH (fun ers ft-d-c) * iqoT
fu et-gca. a;qis S. z- zz-8fu
rrwa / sr ft. t. {W. l?ai*
30- 05- 2oo 1. "
riilwx-qifi
"udstrq/gf f otf zott-zors."
fu
{l\rtrtEt
(€rqlErrur)
urkffiSffirRrd
N+Z
*-cis sls l
{qgr, gF-dR, frqi+ r fudqt 2022
-tTrErrq
1s, {16 1e44
sTFrBq-fr o-{ fr'flT
q-fl?i-q, qEn-ft ?rcl=T, rcfl iTq'gq GrcE Trfq
oTed-q.tc. ftqi6 ro 3rrrKl 2022
{IG[f 63
ot (qq)
*'ciqr \g; L0-37 12022/Ers/qiq (67) .- E-frqrr.a qra sfu tsr 6-{ erftfu, zOLT (20L7 +l 7) fr
eIRrgftsqerEr(1),scqRr(3)sfrtwqra(4),qEr11ffsqerm(1),eno1Sfiwqm(5),ERr16fisq
em (1) sfu erm 148 *' d6a lr<ca nRit ol yfrt +.rt gV, (rq q{6-R, Eq Erd t rigq fre Eq fr (m +r+
w{trdfr en*ir+ t, ifumqfts-{ftfrrs'rtaii& emmlrr, qir{dm', E-frsr-a nrsq+ srFrfu6.ETftqrqft
irftqs-{T q. 1112017-{rEr qr (<r) *qi6, W-tO-4312017 /Er6/qis(79) 6i- 28 Eq, 2017, fr$ E-frerl-a +
qtqq{ (srsrqrq) fr, fiqi+. 252 drft€ 29 q{, 2917 iirdTleldfrqrrrqr erT, il Bfu srF} gftffi&dftfur+o-.fr
t, qw:-
rmGrfu{firii,-
?s'. qruuftii,-
(t )
*cricqrs*'qc{,d'-f,c(3)t,-
(6') ER(i i i ), (i v), (v), (va), (vi ) ifu (i x) sfu+iflq (4) cfu (S) iiys$H'-dfu6cB&iift1Frkd
frqrqt\on
(€) rr< (vi i ) ,:fu (x) *'qcqT, d'-iiq (4) 6sfrtrfrrermw, ct{E.6" +1qk€rftfrftqrqrqnnr
(rT)rl-E(xii)frfrr*,frrsi6, "1iii), (i v), (v), (va), (vi ), (vi i), (vi ii), (i x),,*enqIrt,
a1s*,efrrei+." 1vi i ), (vi i i )," +1cfue[rfudft-qrqr\rrn'
(l I ) *q{cqrz*qcqT,{<(i )ii, "qorqrcvwtg{fu+'4fr-{" lr<iqiffiafuqrq$r.
(i ii ) oqduqr8tqq$,d-f,c(3)fr,-
(6) {< (vi ) efuec$ddfudd'f,c (4), (5), frqfdE{ii+qsqrnmfuT*13i6;eqrfuaft-qrqrgm,
zlelT:-
3rfuq"-qT
/ zozz-trsq
I 089
1090
BdErE{qr{, frrim r frcw12622
(3)
@)
(s)
"(via) ffi *. Urc qiili or
ctq-6q, qra a o{q+ qH6 *. qPr
rtqrr&r
2.5
Eskt Is. q$f SEr +I sTr{A q cgffi Tqirt
qt qrfta E{ge t€ ft *Bc q fr 'r$ d r
t1qqr tci: eq*+-qur dcqr ( i v ) l " ;
(g) qq (vii) lfrt vr$ ftifua +roq (4) iTtt (5) it cfrfrsl & ert qt ffika +1cfr€rft-d ftqr qrftn,
z[9[I :-
(3)
(4)
(s)
"(vii) w$5'6 (i), (ii), (iii), (iv),
(ivtr), (v), (vi) sfu (via) t ft;q
qrfifrHffi r
9
(iv) *qi6, S *'Hq{, orf,|l (:) t-
(o) r< (iii) .3fucs$dtifuco.roq (4), .*{ (5) ftqfrfuii*.enrwFffirkaa1cfrenfudft-qrqrtm, qen :-
(3)
(4)
(s)
"(iii) .,IiaR gm .:qffr t$zt rrg qrd
(ffi qRrrd wftrr t slri ErA
g*rrd ffi .rq dg umm q1
cnfr6b+qfu{6qtHdfuaqro
qftdcqwi$ftF{rq, q6i-
(is.) qrctq eFH dro r<H "fit qr{
Erft+{Fiiwffi*.g'mr+
q.li + ft-+,-fl +r yfrrr r& orm t ;
2.5
EakI fiT (gt S{r SI iTr{A H rgm {qsri rR
rnica f+gc effi fir a;Be c fr 116 tr r
l5lqr ?€ : Hfrir-rur riEqr (iv)l
(E) EIfCfq 3Tq{ ARr 3Tr{A *.I qri
srd +drq1 qt fr(rs& + gti
Trrno*+.rft+eo.rrqtrr+m
frr
2.5
1. q$ sTrf,ffrqf +' Ti<ri { ttrsrt d6t fidfg 2.s%
fi < t ot o.r grmn arar fr tr tS .rrnftii w
"ft'&q nqr €i orr1ffi t rqhr:no efu t-srilii qr
s+rfuaCffeqfttBe+&airn r
t Tvqp lQ : q*a-tur ticqr (iv) l
z. ft* ffiq E{ + Et{q erqi am oTr[ffi ft G
tqr.:ii qr ffi
tnT R?t gr66a 6ti w dtq +
EEr frq qr+ ErA fr+,c 6T rfr'r, Effi ffiq
s{ }dffirdirfifr t5 cr{Eowgiu .rgor+ov
tmqunw}fuqrqrtrn :
EsTfr fr ffiq E{ 2022-2023 + frq Eq fu+-iq
+T rqhr 16 srrrkT, 2022 d qr ss* qefr orcr
frtn r
eRTfr ifu rftfigq-{r€ (u) q{iTrg<t{ru-wro-r
Erfr t{r ft snfffi A fu E{mts 61 ffi s{,
2022-2023 A frq ft-frfl ti fr qe&-qefr rs
ger$, zozz t 16 .:rrrkT, 2022 fr sreft+qtttq
qrft fu-'qr qr H6-dr t afuq q$ qrrA fi
sTqffi 3rqfi irT[ffi q<ffi a W*i *
fr*eorrftr to Grnir, 2022 eiqrgs$TdA
fi6ttt r";
gI
Ed{rra{rtTqd, ftqi*. r ftrcqt zozu
roso (1)
(E.) rE (vi) sfrr oroq (a) *{ (5) q Gfu ss$ gdfud vfrfrsl & c?Ir(,
+1 ei(: enfud fu{n qrtm,
qeII :-
(3)
(4)
(s)
"(vi a) ffi
ERr qtfr tRT
qk+rt t
2.5
esTtfr$st{rfi3lrlrdqrgffi
{qefi rt rnta gq5c ttr ft i;Be a
d.r6fr r
tEcqreA : q*+tq{cqr (iv) I " ;
(rr) E{ (vii) sfuq;aq (4) ifu (5) tss$ddfudqB&ii&emwFrrrftrBa+1qftenfrdft-cnqrgm, qen:-
(3)
(4)
(s)
"1u;1;3qft€ (i), (ii), (iii), (iv),
(v), (vi) *t (via) t g-
"r-
qfoaC+ffi'r
9
(v) *'cricdqr 10 tqcn oroc (3) ii,-
(H) {E (i) ifr{Erf,q (4) 3fu (5) frEs${dfudcBfrlql*'q{r{, FrqRfua*l sia: enfoafrqrqlg{T, zIeII :-
(3)
(4)
(s)
"(ia) qro qniq-fr o.r fuuqr w ?i ft
ffi wi A-{r vrw+-df A ftq rrq
qftq-mt€qqffarrm srfuf,t t
6
(s) q{ (iii) ii, de-6 frt 3is "(i)' &vurq dg-6 *t eiq ",(ia)" qlqtrenkdftznqr\En;
(Vt) mqdqr 11 ftqqqr, oT('rc (3) fr, qq ti) .:fr{ (ii) &frq efuordq (4) .*t (s) fr'str$dtifudufrfrzif +
q16 qq ft6frfu6 +1 ufuenfrd fu-qt qnTm, qsr :-
(3)
@)
(s)
"qfu{6qfr'qq?f{E-{rg
I
pqd6-tur: grT cfrE fr n qrd qtg6{ +{r r& iTre i
ffit ma qfud6r liim (fr'Eq) tqr, fr sft{s
9965 A' iffia GTre t, qTrkd fi& t t
9
(Vll) *-qia. rs * qc$, oroq (3) ii,-
(6) {E (i) efuoreq (4) 3i-{ (s) frai{dtftcfrfuif +1ffidfrqrqq'I[
(q) EE (vii) ii, +1E*. efr{cfr+. "(i)," +1FrfrfrfuqrqTqrfl'
(Vlll) mqdcqr 2O &qqq{, aroq (3) fr,-q< (i) ii, wqq (8.), (s.6) .*t (q) +lFnkaf+qrqn'm;
( t x) mq {Eqr 3 1 3frr vn$ {dfud cfrfr:?il A qssrd Frqfrka *c dqr *r qfrfrq} *1 3i6;srfua fuqr qrgm,
TIEIT:-
loeo (2)
Bmltrlrdrc[rrr, frri* r frruEt u ozz
I
(2)
(3)
(4\
(5)
"3 1A
q]FF5'
9993
]rFSi ;ril:I.s, iPnq{ HRT EFS{ tEzleq
*.+t {fru teTr{Sel frtr+-d +qr {kc
6ft'*qz itke olGro err {fu
1w(Stdre /ffitffi gZfrq +q{ {fu
1\'nTI$frQ t ft{tl * sq ii r+t ff
qri Erfr m, frs+.r gatr F. sooo/-
yftE{qti{tu+.fr, t$qRo}ffi
Hreatqt€ffifrq1afrfr
1
2.5
q$f Sdr .5I 3{r{t q
qft5a
{sa.iit
sfu
tercfr q{ ,irkd E{Tc
&q'fiatBea frG
frt
[E.+ur ?d: H*'fiur
drqr(iv)1";
(X) mqricqr 32 * qc$ oroq (3) fi,-
(6) F{ (i) *t oroq (4) 3{tt (5) ii E{rS {"dfuil qEfuii & qsnd ffifu-t +1 eia:enfua frqr qrgm,
rlen :-
3)
(4\
(s)
"(ia) tfi{f +{rfi+. enw 6t qlqrq frE-tilfiNr i{d$c
qr qqq & qreaq t qr vs& iTr{siFr+ qBqrcii *. qqq t
sq-o-"q.[-GGffi
6
(€) {< (ii) ii, E}e-6. sfu i}i6. "(i)" +'qsr( 61ss. 3frt ei6. "efrr 1ia;" +l eia:enfuafrqrqrftn I
?s. q*-+-pr t ddfud t{Hm + t sq-drfl (xxxvi) fr qryr(
srdrflit 61 iid:rpnftd fuqr qrqnn,
{9I[:-
"(xxxvii) tfu *Eqr t i{fuqrq e-
(i) t+t sfr{ gtr+, ffi-+tq qftrfu, 1867 (1s67 6T zs) ft trm r fr w-qm (1) ii
qfu{rfud 'gR6'', t+.< Eqe siil{ird zrrrqrt frtRr+lq, ft-a ge sfrr qrcn &-@Fr, fr gwa:
erFTfun r+ffi & ftq 3*alfud t, uh-o +& t
(ii) nq ofr{ g.{aa' ffi-oiur itfufrulT, 1867 (1807 +r 25) ft errr r ft sq-qnr (r) fr
qqrqforfua 'gqrqruqr':
(xxxviii) 'ffir sfrerq-{' t +t$ orqara, qffiq frc, Rft6, tffiftqq q at€ .:rq €er, sG ffi rft.Trq t
Erdfr, ilFrfdttfrft-<tq q'sqqrc qTErurd[, *e, frFqut, our-{Fnerdr qTrrf{er&frq iTEf8-dtErcilvrgfrworT
iFI iIIftr fr qrqtrcrcil frfr--€r rdfr t Inarq o-tm t qr wiq ft-6rq & isq t enfra ffi rprn w ur ftHrfuii fr
fr{H qr frq + ftq +fl c-(lrT 6,,'{i ErA ffi erFH fr v4, qrrr *. Fq ii t{r rEf{ 6ftT t. "'
(xxxix) "erea?doffi" frp*qIEqRqrvrurdrft?&q, *e, fustrdr, srwrn-alflrznrnfer+ent'fr<rqqr
grqrc & fu rnra fr qrqarqrq frfu€r c-qfr i{frid t sfu Eqil oiilirrd ffi ffi{fi enq{r d gfrr Es$ nM e
qft+et *. qrtaq t frqrq qFrfrd t fu-{ Esh .trdrTd &qr trmriqur qr +HF+ qr wrRo. sr€frqr fr{rq ilcr .ici
orgaiftaS&ii, ftarsrso euffiqffifr, *eqrdqrd*.o,.qurqsnfud sTrft& ifrilqr rrrfu$E-e}+lqorao*
ur gafufw & frq ft qrfi t, nRfta +fr t ;
(xxxx) "qroqt{Easfu+rurt+t$qRBTfrfrdtfrs.coemqro&qf.qln+ftiEtterrEHo'rarBaen
qfrqor +c qrft orar t qt m fuS gft qrq t ild A;
u. wgiv tv *vurq ffiEa q-**q613id:errfudfuq1qqq1, qq1 '-
.rgou V: ffi dfrqr E{ + !i'q fri fr qed erqi em scroeq oG rr$ tqpfi qt ffi
or g'mn oG +fr\' ffi
cm ct{64 \fr* e ERr ft-6-fl o't rfrrr +.i+ tg +if, m irf+.rc f* qA ffi qrffi fr qqa rqa ft'qr
qnr€rmr
Bder'c{qqr, fr<to r fucqt zozz
loeo (3)
" 3r{EEv
s.rd
ffi ffiq ES & qrtaT fri t q-64 3TG il{r sqtrcri 6{r$ G t-srcit qr ffi
6T Trrdn o,-ri + frq fuS crf,
qfu{fi qii$(dtq) & am fra-rq or rfr'r o* tg v,d, ffi 3rfu+,rc t* erei ffi
qrEr+rfr fr rrqq rqa frqr
qrqrt r
$q{dcqr.-
kcio.: -
7. fii/6qi
(qR 6T il-q), ffi ...
or eftga qftfrft, ffi
(fr+rur o-a
ftqr t/q*6'{ur + ftq eri-6a 5q frqT t ':fu fi/rc, Fd{Er-{r, \r-rffi o{fufrqq, 2017 ft qrr 9 (1) &
wgunvrcadqd+.ffidffiqs{ ..................... fr+{H qqiam oilTdfuqrqqrofrqt+rq+€ai?r
fr fr'ffi t{r w ffi
& Urm o€ or .:fu qsffi srfufrqq, 2017 d HS trrfinn q'r, frqr fs't
ffi qrm qr tsr qr if,i ft qT[ffi A ddkd +r *. grrar+ + fu {ft fuS eqR w mqfrt rt, +r
ir$m{ 6G o.r ++r tn {/?d n/tfr t;
2. fi qs srd fr1 srgdr ( fu 1-o <rc Se fu*w 61 rdrr oq frq qr+ w 5u fr+au & rfrrr fi arto t V+ q{
ft erdfu + ftd{ 5+r+1 q-<o+ fr ir$fr .r& fr,ft efu .ra frs ffiq q{ + frq qftr frqr qrq-n rst .:ia
do.aE$rn I
frfuoqm'-
ffisTr€\'{: -
t{i..
qrfu6.dqfrfrfu616errqrt:
urfu5ar<rrftiFIqTrI:
ft&garqnvar:
f srfu+ri Sa srft d-Aq qrffi 6T fr{io' utrr ffi v* I
fre: ffi sft ffiq ES * ftq Bqtff fu+e o,r ufr'r +,{i fr siftq ftfu T{ilfi ffiq E{ ft rs qr{ tr ffiq e{
2022-2023 & froe q'r v'frq 1 5 srrr&T, z o z z a-+ frqr * s+ar t r " .
3. 5u er&qfir6t 18 Edr$ 2022 ,teplrIHI.,TIgrtT I
Eder-c d rr-qqra d cH t oen oliesr5qri,
rn-€ ffifr, u-5u ufuo
erea qw, ffio ro 3rrrkl 2022
6qi-o. \rq. 10-3712022/Erfi'/cts(67).- qr.d fr Iifurrr e ird-6q 34S + ris (3) fr ergwur fr, eu
tfiFr5erfuqqiT*,qtogs'10-3712022isrs/qis(67),fr+t+' 76-08-2022or;iffi.rrgor<newaeqrfu+E
ti, vaqqmraftnftu1q5616,
\
Edqtrr,6 d n--qqra d .Trq.t aen oreqEsri,
q1-{q Eifr, ugu vfuo
1oeo (4)
Bffi{Fra{rcTqd, ftqi* r frcwt zozz
Atal Nagar, the 16th August2022
NOTIFICATION
No.03/2022-State Tax (Rate)
No. F 10 - 37l2O22lCT lY(67).- In exercise of the powers conferred by sub-section ( 1), sub-section (3)
and sub-section (4) ofsection 9, sub-section (l) ofsection 11, sub-section (5) ofsection 15, sub-section (l) of
section 16 and section 148 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), 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 futher amendments in the notification No. 1112011-State Tax(Rate), No.
F-10-43l2O17lCTlY('79), Chhattisgarh Commercial Tax Department, dated the 28th June, 2017, published in the
Gazelte (Extraordinary) of Chhattisgarh, No. 252, dated the 29th June,2017, namely:-
ln the said notification, -
(A)
in the Table, -
(l) against serial number 3, in column (3), -
(a) items (iii), (iv), (v), (va), (vi) and (ix) and the corresponding entries relating thereto in
columns (4) and (5) shall be omiued;
(b) against items (vii) and (x), for the entry in column (4), the entry "6" shall be substituted;
(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;
(ll) against serial number 7, in column (3), in item (i), the words "above one thousand rupees but" shall
be omitted;
(III) against serial number 8, in column (3), -
(a) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be inserted, namely: -
(b) for item (vii) and the corresponding enffies relating thereto in columns (4) and (5), the following
shall be substituted, namely: -
(3)
(4\
(s)
"(vii)
Passenger transport
services other than (i), (iD, (iiD,
(iv), (iva), (v), (vi) and (via)
above.
9
(IV) against serial number 9, in column (3), -
(a) for item (iii) and the corresponding entries relating thereto in columns (4) and (5), the following shall be
substituted, namely:
(3)
(4)
(s)
"(iii) Services of
Goods
Transport Agency (GTA) in
relation to transportation of
goods (including used house
hold goods for personal
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
(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)]";
udqnc{,rrrd, fuqts r fuera-t zozz
loeo (s)
(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
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)]";
(b) after item (vi) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be insefted, namely: -
(c) for item (vii) and the corresponding entries relating thereto in columns (4) and (5), the following
shall be substituted, namely: -
(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: -
(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:-
(3)
(4)
(s)
"(vii) Goods transport services other
than (i), (ii), (iii),(iv), (v), (vi) and
(via) above.
9
(3)
(4)
(s)
"(ia) Renting of goods carriage where
the cost of fuel is included in the
consideration charged from the
service recipient.
6
loeo (6)
Rde1rd{Isrrd, ft{is r fraifl zozz
(3)
(4)
(s)
"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 .
9
(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: -
(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
1
(2\
(3)
(4)
(5)
"31A
Heading
9993
Services provided by a clinical
establishmentby way of providing room
fother than Intensive Care Unit
(ICU)/Critical
Care
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)]";
effim, a rmq*, frqis t fom+t zozz
loeo (7)
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.
loeo (8)
6-dwc {rqrd, frqis r futrwt zozz
3reET T{1, frqffi lo srrRI 2022
3rfuEq-iT
{JWt sa7r.22-{Gq'6{ (o
mfioqtr L0-3712022/Er6/cis (63) .- e-*erGqrfi.]frr tqr6-t 3rftRqc, 2oL7 (2017 iF'[ 7) fi
qRr 9 fisc erm (3) efuw qm (4), qm 11fiw etm (1), qr{r 15 ftsq erm (5), efut qm 148 *'irfiIll-<cd
qrRif 6r nfrq q.{A Eg, rrq vr+.n, gq Erd t dqq frfr gq fr tqr +cc[ w{trd ii on-ce1T-6. t 3fu ffi
qftqE ft
frrsrnpii+ GTrqRrr{, 1ra-{dR[,o.-frqtq sTrq{* <rFrk6'6-rfr}Im*Ie{futg{ru. 1212017-\@ 6?(<{) 6'qim,
qs-10-43/2017lqr6/qis(S0) ft{i$ 28 E{, 2017, fr$fut{Ii:qq-{ ler€,rertw) t, aqta 252 iTftq 29
q{, 2017 fr'rfirfirdfu{nrrqr er, t efu qrt fiffifu4{lfrq:rqldt, qen:-
vmufrq++fr,-
(q.). qruoft it, d-mq (3) it-
(i ) mq€cqr 6 *'rrqqT,, swrfi 1; 1fr,"ffisfre, \tffifrsqrCdsr6', ftfifiqr ifu GTsft+-iuri-Ersfr+,qqqt
&ftq 11t+1q, {fnr {GFR, de {rq$* t fuq ffi qR +1" srqt 41 ffid f6'qr qr\rJIT'
(i i )ficdcqrz&qqf,eq*+-Eurii,srrrrr?Fl(o,)ii,mcEitqr(i )ii,'S6*€,gwfrqqrdiTsr6,fififiFr
rfu irrfto-rur+{r$&qrtqqtafrqrr.crr, rn'qrrr6'R, frurwt1 tftq66i**+1" lrelolFnfuafuqr
qrgtrt
(i i i ) ir'q dc<r g fr sqa, vta.+. fr, m'q {c<1 1; ) ii, "Ss fr€, Vffiils sr$fr srfi, fi-6a 6r. :fr{ 3Tsft-6iur
t-ercfr fr q|.eaq t i;fiq vc+r, 1Tq ER-.ER, su rrwts fr fuq ftdi qfr *1" srqi 61 FRfud fuqr qrqru
(i v) m'qricqr 9 ft'sqqt, qait, trq€c<T (i ) t 'a,fts{.Fl{, {lqs{6-rt, durwfagfuqffi6qRsi
ffistr€, aftaqrCosr+, frfiffcr 3flr eT$+-rq+{r$tqrurq arur" $qf siFnkafrqrqrqrn;
(E). sq{cqr 12 *'rrqqr, d-dc (3) ii, "ft-drsfruq?' erqi+'qqsrd ", sqRfrE}m.5+'{witS 3THrS'q
qqr +1 ffi q-fr -f a EqR a1 fur'rq qi frqr qrar fr, " srqi 61 if a:**rfua ft qr wwn;
(rr). mq dcdn 14 efr{ ss$ Udfud qBfrlq} +1 ffid frqt qrgn;
(s).*criEqr 1S tqqqr, ai.-dq (3) fr, uu-+re (o) tfrqffifud+tqfuelrfudfuqrqrgm:-
" 16y g+tfrfrwrqif qrgqFf t, ;roun-*euasT, or{trT, qtlgr, qEIreFt, t+GtEq, qFffffs, ferffrq, sTfrg{rllqqr
qf*q tirno rq fr G{sfud el-rr&rrr fr qqfua f+inq-r+ fr vp16 q1 sq1s4; " ;
(6). Fclicdqr 20*vcqT, fri-f,q (3) fr, sEHrfl (s) 6lFRkdfuqrqrs'In'
(s). sq{qr 21* sqf, d-dc (3) fr, sq{r€ (€) 3fu (rr) +lFRfudfrqrqr\r{l'
(o). mq *icqr z+s rt' qqqr, ei -f,q ( 3 ) fr ufrE e frq ffitra +1 qRrerTkd fuqr EI\rIT, ?nn: -
(3)
" 3r{rq, <rfrI, rfi?T em qr"qfl s' srgEq rTr EqadiEEFI t5 rlTurr{
(q). Hcd{qr z+q *tyc$tidfudqfrfuii* wamgqp16.irlTlicqr fr{cft&itqi it'a:enfutfrqrcrKrqr,
ztgtt:-
(1)
Q\
(3)
(4)
(s)
'24\
Bftqrq 9968
fr€ 6rS, wGsllq q{, g+. cf€ 3ri
Tflqnq sr+. (ffii ftrurh 61 qq+ 1o
qFq t 6q fr), A wirq g sr+. fur-IT *
emr<nffqrierffiW; ';
s-6 ;rdT
go+dt";
i
Bdsrc{srd, fr<i* r futqt zozz
loeo (9)
(s). Fq{cqr 26 .*trs$d tifudcfrfuif o]ffi'dfufiqr\nn'
(q). Fc dcqr 32 ifrr ss$ {iifud uBfrql +1 ffid frqr qrqrru
(e). Hc {cqr 3 3 rfu Es$ ddfud cfrfr rq1 61 ffi 'd foqr qrqrn'
(a). mq Hcqr 47*. 3fu Ts$ {d'fud qf{frE] e1 ffit ftqr qrq'.r[
(s). Hc {cqr 51 Bfu ys$ ftifud qfrfuii 41 ffid fuqt qrqrr[
(a). *q Hrqr 52 efu TsS {"dkd cffi * qlwd ffifut Hq risr 3t{ ca&ii *1 3i61evrfra fr-qr qr\rrn,
ztett:-
(1)
(2)
(3)
(4)
(s)
" 52q'
9985
qi trsrtrd' t{r, ql ffi sIlTaI.F' FtI { qRd q
frr GliRr+ sq t g+rca & srf,{ A qrft t
ofu 6 .ffict fr Em frteft c{-6 e1 got
o-n6 qre t, qrca & eret gffT q,G qri
arfr6ffi&+dr*.qufifr+rr+:
slTt fu snm & sr6{ t rr$ ei'ffirc t+r
6r {e *fr e frv u'n6 gffi {q 6r
qeT srgqrd d{T fr vs erdqrd & ctr+t frm
fr rnra t Eret ft e ftii fi {cqr ofu F
e ftq Sd ftql ft tcqr + *u t, qr * qt
+ftqg;d {@'6r o/o50, fr sftqqfr:
erTfr ifu frfuscfrffirrq+r+-Etsqq, 12
dt S R,*{ qr .-n-fr srfuq' lr{q ft ffi fr
3refu 61 \rfr X{r frq qr+ qr\ttn efu f Z qt
t o.c ft ffi fr srdfu o1 3nslr fu qnr
\rTf\nlTI
HS6{q _ ,,tdteftqdes,,t 3r&ffqffi
it qR t t fr fu srrn q b-q t errd 6l
ilqt+ rS e frt Aq *t ft-errer$ shq
+ frq E6 {fri t snfu6 irqfu + frq
s+rmtuoifrftqGTrdrt
r
ryia:
616 R ffid{ fuS fthft vd-+. +1 q{zq
rffi<rt tET FraTTeR rErq 6Tdr t:-
(6) sTrdii 3 k{, furf,fr 2 fu; *fr*
frqfrqrrrqrlfffi: F.1, oo, ooo/-,
W: E. 40,000/- (= €.L,00,000/- x
2/5) qr, p.50,000/- (= F.1,00,000/- 6T
500/o) fr sft qq Ei, 3rqfd €. 40,000/-
(eufa ot frrq {FI: €. 60,000 /-);
Nit
Nir
roeo (ro)
Bdsrc{Hrd, friis r ftrwq 2622
(€) qr.d{ 2 tt{, iqrdq 3 cfr; {t{ts'
frq ftqr rrqr lyca[': E 1,oo,ooo / -.
qe: 8 60,000 (= F. 1,00,000/- x 3/5)
qr, €. 50,0001- G F. 1,00,000/- t6r
500/o) fr rft o'q a ,qFft, €. 50,000/-
(irerfu, 5q frq {-q: p. 50,000 /-);
({) qrdii 2.s fr{, iqrf,fr 3 tr{; *drt
frftqftqrrFTr {@: E. 1,00, 000/-.
qe: E 54,545 (= €. 1,00,000/-
x 3/5.5) qr, E. 50,000/-
(= F. 1,00,000/- 6.1 500/o), fr gft +q
fr, JTeIfut ,€. 5o,ooo/- (iTQIfu, m trq
{FI: E'. 50, 000/-).
(ur). Fc {icqr 51+. sfu E{S €"dfud qBM' a1 ffia fuqr qnnn;
(a). mcfr.qr 54 *'qcqr, d'qq (3) t, sqsrfl (q) fr1ffidft'qrqrqrrn;
( pr). Fc rirqr 5 6 sfu B'sS lqEifud qEM +1 FRkd ft qr qr\''n'
(<). xq ricqr 7 3 3fu s'{S ddkd qBE{ii +1 ffid fr qr q\rlT'
( er). Fq {c<r z+ t' sqqr, d"f,q ( 3 ) t srqre (a) fr ffika qigo o1 ':ia:s{fo6 fuq1 wgfi, qen;-
(q). Hc €€qr 75 $fu rs$ {dfud qfrfrq1 a1 FRkd fuqr qrqrrt
(q).6q{cd{r 80 *'sqa, d'-f,q (3) fruRB+frqffikoqiqfr€nfrdfrqr \rngrrT;
(3)
"Ctal$urqrEIHrrE EEr
(u.) oer qr ritTfr t Hxikd eiltr{-qft e fuqq.orq fi, ffi qR an qr
(u) t:+rqmsrDrfrqqfi erm 126+.qt 126u Blrft{ffi7.-dffiTd srRadmto,";
($).mq{cqr 82o.rt qqqr, d-dq (3) ii, o{qrc, 3ia" frr lr"{i "Ft FA LJ-17 qftorfruo.q,2o2o" &qqqrfr,61s+'
gfr{ qr,EE, "[sttt rft g1fffrft6] " +1 iiia:eqrfra.,n\'rn I
2.
5q3tfuq++l61 18 Edr€, 1922 fr 6rlurnsTr$ I
E-fiq,r1a d rr-qqd d qrq t oer 3rrea]r5rlt,
ql-rs EdA, ryu wBe
(3)
"EAKT'F5 Eg
Erd tt-dt iqi+fi emn am o-qt I
(iTB€lq)/
$e fdrtp/ getu{ 6rEq-6 +qr {fre (qr€S'SQ 7ffitco iek{ *Tr $-e 1lRw{Sq) t gql & sq fr
lr4rc ft qri Erft *meii w dFtrfr frrft frs+l {iq'€ s000/- cft tr{q t 3rfu*, A, t$ qR e1 frC ererq
edsffiAqrrfrfrr";
Effiqirattsrrrl, frqis r frrawq 2622
10e0 (11)
3ICIf, ITI{, frqTO TO 3IITRI 2022
mnim qm 1.0-3712022/sr-6/qiq(68).- snra & {frqm fr sr{-6.E 348 A Eis (3) fr eI{-{{qr fr, 5q
frqFr5 efugsiTa,qio,w'10-37/2g221ETqlvtE(68), ftlrio. 76-08-2022or eiffi ir{En{rqqrm+'crfuon
t, vtrqqTT ffirFrd ftu1 q-61 6,
Eiffrt-,r.d d {r--qqd d qq t apr orrertT-$Ti,
rfTq Ea-fr. ugu ufuo
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: -
(J
"(a) air in economy class, embarking from or terminating in an airport located
Assam. Manipur. Meghalaya. Mizoram. Nagaland, Sikkim, or Tripura or at Ba
in the state ofArunachal Pradesh,
located in West Bengal;l':
(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: -
ro9o (r2)
Bffis{rdttqrd, fr<ia r fraw12622
(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'
Rffi€rrdttuTq{, fus 1ftt.rqt zoez
roeo (r3)
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.
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.
2,
loeo (14)
sffiqrrdrrsqd, frri* r frrrqr zozz
3{eE Trrq, frq-4' to 3rrR{ 2022
ggfi 05
u< (et)
g ft w-qm (3) ii u-< qiRii +T q-*rr +rfr EV, {rq s{fr'R, ffi
qftcr{ft ftrwfteii * eilerrc tr{, \itFRT
o.-frsrr6 errcFr fr erFrfufi 6{ fu{Fr ft 3lkfiT t. 13/2017-trq znt (<t) o.qiq. gs'-10-
43l2O17lslw/qis(81) fui4' Zg E{, 2017, ffi ufrqqE
lorsren*w) t, mqto 252 ilft€ 29 q{,
2017 ii r+rRId ft'zn rrqr er, fr .*r iili ,ft ffifua rieiq{ o..tr t, {erl :-
rm eftg++r fr, siuft ii,-
1) F-q{cqr f t'scqT, mroc (2) fr,-
(6') Qreq, ei6' sTtr ffis. "ffi o qftem fi E{ t {rEI $t 6T grrdH T& l6-qr t" 61 fufud ftqr
qlqilT;
(€) qigoeseffikdq{-Ao6i 3id:enfrdfuqrifrftqt, qsr :-
EerA oi-r gft fi gq cRE t atrr +t$ eft Erd d6r dr[ +fr drft, q6t,-
i .
3rnffi i \"frffi qftrfu, 2OL7 I 3iada ricftolur a-<rqr fr 3fr{ qffi qrd S
rca.:+qtam 3r{dfrq wqdfrqft-{6{+lfti?i fr*E'qft tEr.:ii qt or 6I TrdH
6-{i + fu+-€ qi rfrrr fu'qr A, sfu
i i .
BTrtffi i qrw+.af +l artf <i rR 1Tq 6T d{Iat5+d'qs wft frtqr E}, Gfu 3TG
* t'n gg g+d-+a A Ert fr 3rdEtr I I I fr qeffislfrd frqun ft fr t " ;
*q ricqr s * qqq, oroq (2) ii, su-*re (2), qE (i) +1 vE ifu vfo6' "(i) cr6 AqFT am 3q?rdq
fir$ qri Erft W'" t qfr en&-a ftqr qrtm t
trqi6' 5E gfr{ Tsfr qd'kd ufrE{ii fr qslr(, ffifua *-q *iqr 3frr qfrfrsi +1 cia:erfua ftqr
qftfi, qeII:-
(1)
(2)
(3)
(4)
5DE6'
rfiqllrsr{Aqrffi {'I srFngFI qq{IiFt
tqnqrriti&qrqqt*Gtsrt
iF.rs Er
qfr
4t€ sfrq-STdqffi1;"
4)
ir-{f,r{+' ll t'ER, Frqftfur ergor+++l sia: Tinfudfuqrqfiq, qq1;-
lllergor++'"
-
*sun
ni/6ci qsffi s{ftfrqq, 2oL7 A 656 rift+-<ut +q ftm t 3+{ qi'.{6 qd + rm frfrq
E{-
+ t{H srG Am 3{r[ffi fut rrq * + qfu+e+ & qq*r fr dtq fi tsrcii qt 6i & grran
&froqq.rytrrrftqrt r".
gq Glfu{q-{r A 18 qdr{, 2022 t aqrlnT.w\rfi I
udq+rr-.6 d vsqqd d crqQ apdr Grrde[gqTq,
.fr€ Ed-fr. rgu r+fu-+
3rBq"-{T
/zozz-tw
2)
3)
il.
sffiqqa{q{d, frqis r futrwq 2622
roeo (rs)
3Tea{ qrR, frlro to slrrkl 2022
aiqi6 \rs. 70-3712022/sr6/qis(69) . qr.d + €fuH + ir{-6q 348 t Eis (3) fr orgrtur fr, ge
frrrma qftqsiT*qr+' w 70-97 lzozzlEt+.lvitE(69), fui+. 76-08-2022o'r eiffi er{Er<{rsqqTd&qrk+.n
t, qirqam u-+'rRro frqr wm t r
rffiH.r-d d ir.uq6 6
Atal Nagar, the l6th August2022
NOTIFICATION
No.05/2022-State Tax (Rate)
qTq t dsfl eflarn$Trq,
,fl-{q EAfr. u5u ufuo
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: -
(l)
(2)
(3)
(4)
..5AA
Service by way of renting of residential
dwelling to a registered person.
Any person
Any registered person.";
(4) after Annexure II, the following annexure shall be inserted, namely: -
#HKXT,T
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.
riqro+, €sur aqr A€-{ €rqrn, dffiqrrd a{ wq-fi -q giunflq, wgt t gBa am rq rRm - z o z z.