“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

591

]

ÊàuqäÊ, yàçt

wàÊ, âÀÂààÞ§ý 6 ÂàwÈrÊ

2023



§ýàâmê§ý 15

, Îà§ý 1945

okf.kfT;d dj foHkkx

ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj

vVy uxj] fnukad 30 vDVwcj 2023

vf/klwpuk

la- 06@2023&jkT; dj ¼nj½

Øekad ,Q 10&37@2023@okd@ikap¼52½-⸺ NÙkhlx<+ eky vkSj lsok dj vfèku;e] 2017 ¼2017 dk 7½

dh èkkjk 9 dh mi èkkjk ¼1½] mi èkkjk ¼3½ vkSj mi èkkjk ¼4½] èkkjk 11 dh mi èkkjk ¼1½] èkkjk 15 dh mi èkkjk ¼5½]

èkkjk 16 dh mi èkkjk ¼1½ vkSj èkkjk 148 ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] bl ckr ls larq"V

gksrs gq, dh ,slk djuk tufgr esa vko';d gSa] vkSj th,lVh ifj"kn~ dh flQkfj'kksa ds vkèkkj ij] ,rí~okjk]

NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vfèklwpuk la[;k 11@2017&jkT; dj ¼nj½ Øekad

,Q&10&43@2017@okd@ikap¼79½ fnukad 28 twu] 2017] ftls NÙkhlx<+ ds jkti= ¼vlkèkkj.k½ esa] Øekad 252

rkjh[k+ 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kksèku djrh gS] ;Fkk %&

mä vfèklwpuk esa]&

¼d½

rkfydk esa]

¼i½ Øe la[;k 3 ds lkeus] vkbVe ¼ie½ esa] d‚ye ¼3½ esa] fuEufyf[kr Li"Vhdj.k Mkyk tk,xk]

vFkkZr~%&

**O;k[;k &;g en rkfydk ds Øe la[;k 3 ds fo#) en ¼iv½] ¼v½ vkSj ¼vi½ ds mu mi&enksa

dks oSls lanfHkZr djrk gS tSls vfèklwpuk la[;k 03@2022&jkT; dj ¼nj½ fnukad 16&08&2022

ds ekè;e ls fujLru gksus ls igys vfèklwpuk esa ekStwn FksA ß(

¼ii½ Øe la[;k 9 ds lkeus] en ¼iii½ esa] mi&en ¼[k½ esa] d‚ye ¼5½ ds varxZr çfof"V;ksa esa] 'krZ ¼2½ esa] &

¼d½ 'kCnksa] vadksa vkSj v{kjksa" mä foÙkh; o"kZ ds rRdkny igys 15 ekpZ rd"] ds LFkku ij 'kCn]

vad vkSj v{kj **fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorÊ foÙkh; o"kZ ds 31

ekpZ rd"] çfrLFkkfir fd;k tk,xk(

¼[k½ pkSFks çkoèkku ds ckn] fuEufyf[kr çkoèkku Mkyk tk,xk] vFkkZr~%&

Þc'krZs ;g Hkh fd thVh, }kjk ,d foÙkh; o"kZ ds nkSjku vkiwfrZ dh xbZ lsokvksa ij th,lVh dk

Hkqxrku djus ds fy, bLrseky fd;k x;k fodYi vxys vkSj Hkfo"; ds foÙkh; o"kksZa ds fy, ç;ksx

fd;k x;k ekuk tk,xk tc rd fd thVh, vuqcaèk VI esa fjolZ pktZ edSfuTe ds rgr okilh ds

fy, fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorÊ foÙkh; o"kZ ds 31 ekpZ rd

?kks"k.kk nkf[ky ugha djrk gS Aß(

¼iii½ Øe la[;k 24 ds lkeus] d‚ye ¼3½ esa] en ¼i½ esa] Li"Vhdj.k ds [kaM ¼i½ esa mi&[kaM ¼t½ dks gVk

fn;k tk,xkA

¼[k½

vuqyXud V esa]

¼i½ iSjk 2 esa] 'kCnksa **foÙkh; o"kZ dk var ftlds fy, ;g ç;ksx fd;k tkrk gS** ds LFkku ij] 'kCn vkSj

vkadM+s **foÙkh; o"kZ dh 'kq#vkr ftlds fy, eSa fu;r rkjh[k ls igys vuqcaèk VI nkf[ky djds fjolZ pktZ

ra= ds rgr okilh djus dk fodYi pqurk gwa**] çfrLFkkfir fd;k tk,xk(

¼ii½ ifjf'k"V ds uksV esa] vad vkSj v{kj **fdlh Hkh foÙkh; o"kZ ds fy, mijksä fodYi dk ç;ksx djus dh

vafre frfFk iwoZorÊ foÙkh; o"kZ dh 15 ekpZ gS** ds LFkku ij] 'kCn] vad vkSj v{kj **fdlh Hkh foÙkh; o"kZ ds

fy, mijksä fodYi dk ç;ksx fiNys foÙkh; o"kZ dh 1 tuojh dks ;k mlds ckn ysfdu iwoZorÊ foÙkh; o"kZ

ds 31 ekpZ rd fd;k tk,xk **çfrLFkkfir fd;k tk,xk(

¼x½

vuqcaèk V ds ckn] fuEufyf[kr vuqcaèk Mkyk tk,xk] vFkkZRk% &

ÞvuqyXud VI

çi=

fdlh Hkh foÙkh; o"kZ dh 'kq#vkr ls igys fjolZ pktZ ra= ds rgr okil ykSVus dk bjknk j[kus okyh eky ifjogu

,tsalh }kjk fodYi dk ç;ksx djus ds fy, {ks=kfèkdkj okys th,lVh çkfèkdj.k ds le{k çLrqr fd, tkus ds fy,

çi= A

lanHkZ la[;k &

rkjh[k% &

1-

eSa@ge&&&&&&&&&&&&&&&& ¼O;fä dk uke½] eSllZ…………………… dk vfèk—r

çfrfufèk foÙkh; o"kZ &&&&&&&&&&& ds nkSjku vuqyXud V ¼fnukad &&&&&&&&&&& ½ dks

Hkjdj] gekjs }kjk vkiwfrZ fd, x, eky ds ifjogu ds lacaèk esa thVh, dh lsokvksa ij Q‚joMZ

pktZ edSfuTe& ds varxZr th,lVh dk Hkqxrku djus ds fodYi dk ç;ksx fd;k FkkA (

2-

eSa ,rí~okjk ?kks"k.kk djrk gwa fd eSa foÙkh; o"kZ ------------ ds fy, fjolZ pktZ ra= ij okil ykSVuk

pkgrk gwa(

3-

eSa le>rk gwa fd ,d ckj bl fodYi dk ç;ksx djus ds ckn bls ,d o"kZ ds Hkhrj cnyus dh

vuqefr ugha nh tk,xh vkSj ;g fodYii ml foÙkh ; o"kZ ds var rd ykxw jgsxk ftlds fy,

bls ç;ksx fd;k x;k gS A

dkuwuh uke% &

th,lVhvkbZ,u%&

iSu uacj

çkfèk—r çfrfufèk ds gLrk{kj%

çkfèk—r gLrk{kjdrkZ dk uke%

thVh, dk iwjk irk%

¼{ks=kfèkdkj okys th,lVh çkfèkdj.k dh fnukafdr ikorh½

“ârkÂàçy qàçйþ §çý ¡Âmªàêm »þà§ý Îàä̧ý §çý

qÞkãuÂà §íýtàÞ§ý

ÂàªàÀ säªàmàÂà (ârÂàà »þà§ý â¹þ§ý¹þ) §çý Zàçx½à

“²þ¾mãyªàð¼þ/Àäªàê/09/2013

-

2015.”

Ñçmä ¡Âàätm. §íýtàÞ§ý kã.2

-

22

-

²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

-

05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

591

]

ÊàuqäÊ, yàçt

wàÊ, âÀÂààÞ§ý 6 ÂàwÈrÊ

§ýàâmê§ý 15

, Îà§ý 1945

(A) in the Table,

(i) against serial number 3, in column (3), in item (ie), following explanation shall be inserted, namely:-

―Explanation. –This item refers to sub-items of the item (iv), (v) and (vi), against serial

number 3 of the Table as they existed in the notification prior to their omission vide

notification No. 03/2022-State Tax (Rate) dated the 16th August, 2022.‖;

(ii) against serial number 9, in column (3), in item (iii), in sub-item (b), in the entries under column (5),

in condition (2), -

(a)for the words, figures and letters ―on or before the 15th March of the preceding Financial

Year‖, the words, figures and letters ―on or after the 1st January of the preceding Financial

Year but not later than 31st March of the preceding Financial Year‖ shall be substituted;

(b)after the fourth proviso, the following proviso shall be inserted, namely:-

―Provided also that the option exercised by GTA to itself pay GST on the services supplied by

it during a Financial Year shall be deemed to have been exercised for the next and future

financial years unless the GTA files a declaration in Annexure VI to revert under reverse

charge mechanism on or after the 1st January of the preceding Financial Year but not later

than 31st March of the preceding Financial Year.‖;

(iii) against serial number 24, in column (3), in item (i), in the Explanation, in clause(i) , sub-clause(h)

shall be omitted.

(B)

in Annexure V,

(i) in para 2, for the words ―end of the financial year for which it is exercised‖, the words and figures

―the start of the financial year for which I exercise option to revert under reverse charge mechanism by

filing Annexure VI on or before the due date‖ shall be substituted;

(ii) in note to the Annexure, for the words, figures and letters ― The last date for exercising the above

option for any financial year is the 15th March of the preceding financial year‖, the words, figures and

letters ―The above option for any Financial Year shall be exercised on or after 1st January of the

preceding Financial Year but not later than 31st March of the preceding Financial Year‖ shall be

substituted;

(C)

after Annexure V, the following Annexure shall be inserted, namely:-

―Annexure VI

FORM

Form for exercising option by a Goods Transport Agency intending to revert under reverse charge mechanism to

be filed before the commencement of any financial year to be submitted before the jurisdictional GST Authority.

Reference No.-

Date: -

1. I/We______________ (name of Person), authorized representative of M/s……………………. had

exercised option to pay GST on the services of GTA in relation to transportation of goods supplied by

us during, the financial year……………under forward charge by filing Annexure V on ....................;

2. I hereby declare that I want to revert to reverse charge mechanism for Financial Year.........;

3. 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 financial year for

which it is exercised.

Legal Name: -

GSTIN: -

PAN No.

Signature of Authorized representative:

Name Authorized Signatory :

Full Address of GTA:

(Dated Acknowledgment of jurisdictional GST Authority)

Note: The above option for any Financial Year shall be exercised on or after 1st January of the preceding

Financial Year but not later than 31st March of the preceding Financial Year‖.

2.

This notification shall be deemed to have come into force with effect from the 27th July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

⸺

⸺

Atal Nagar, the 30th October 2023

NOTIFICATION

No. 07/2023 – State Tax (Rate)

No. F 10-37/2023/CT/V(53).⸺ In exercise of the powers conferred by sub-sections (3) and (4) of

section 9, sub-section (1) of section 11, sub-section (5) of section 15 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

amendment further to amend the notification No. 12/2017–State Tax (Rate), No. F-10-43/2017/CT/V(80),

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, in the Table, against serial number 19C, for the entry in column (3), the following entry

shall be substituted: -

(3)

―Satellite launch services.‖

2.

This notification shall be deemed to have come into force with effect from the 27th July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

⸺

⸺

Atal Nagar, the 30th October 2023

NOTIFICATION

No. 08/2023 – State Tax (Rate)

No. F 10-37/2023/CT/V(54) .⸺ In exercise of the powers conferred by sub-section (3) 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. 13/2017–State Tax

(Rate), No. F-10-43/2017/CT/V(81), 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 notification, in Annexure III, for the words and figures ―during the Financial Year ____ under forward

charge‖, the words and figures ―from the Financial Year ____under forward charge and have not reverted to

reverse charge mechanism ‖ shall be substituted.

2.

This notification shall be deemed to have come into force with effect from the 27th July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

⸺

I

℅

i

ii

iii

iv

II

℅

i

ii

℅

i

"

ii

⸺

Atal Nagar, the 30th October 2023

NOTIFICATION

No. 09/2023 – State Tax (Rate)

No. F 10-37 /2023/CT/V(55).⸺ In exercise of the powers conferred by sub-section (1) of section 9 and

sub-section (5) of section 15 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. 1/2017–State Tax (Rate), No. F-10-43/2017/CT/V(69), 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 Schedule I –2.5%,

(i) after S. No. 99A and entries relating thereto, the following S. No. and entries shall be inserted,

namely: -

(1)

(2)

(3)

"99B.

1905

Un-fried or un-cooked snack pellets, by whatever name

called, manufactured through process of extrusion";

(ii) after S. No. 108 and entries relating thereto, the following S. No. and entries shall be inserted,

namely: -

(1)

(2)

(3)

"108A.

2309

Fish soluble paste";

(iii) after S. No. 156A and entries relating thereto, the following S. No. and entries shall be

inserted, namely:-

(1)

(2)

(3)

"156B.

2619

Linz-Donawitz (LD) Slag ";

(iv) after serial number 218A and the entries relating thereto, the following S. No. and entries shall

be inserted, namely: -

(1)

(2)

(3)

"218AA.

56050020

Imitation zari thread or yarn known by any name in trade

parlance";

B. in Schedule II–6%, against S. No. 137, for the entry in column (3), the entry ―Metallised yarn, whether

or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in

the form of thread, strip or powder or covered with metal, other than- (i) real zari thread (gold) and

silver thread combined with textile thread (ii) imitation zari thread or yarn known by any name in trade

parlance‖ shall be substituted;

C. in Schedule III–9%,

(i) against S. No. 16, in column (3), for the words ―toasted bread and similar toasted products‖,

the words ―toasted bread and similar toasted products, un-fried or un-cooked snack pellets, by

whatever name called, manufactured through process of extrusion‖ shall be substituted;

(ii) against S. No. 28, for the entry in column (3), the entry ―Slag, dross (other than granulated

slag), scalings and other waste from the manufacture of iron or steel, other than Linz-

Donawitz (LD) slag‖ shall be substituted;

2.

This notification shall be deemed to have come into force with effect from the 27th July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.

⸺

A

B

i

II

ii

ii

I

⸺

Atal Nagar, the 30th October 2023

NOTIFICATION

No. 10/2023 – State Tax (Rate)

No. F 10- 37/2023/CT/V(56).⸺ In exercise of the powers conferred by sub-section (1) of

section 11 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on

the recommendations of the Council, on being satisfied that it is necessary in public interest so to do, hereby

makes the following amendments in the notification No. 26/2018–State Tax (Rate), No. F-10-

65/2018/CT/V(110), Chhattisgarh Commercial Tax Department, dated the 31st December, 2018, published in

the Gazette (Extraordinary) of Chhattisgarh, No. 521, dated the 31st December, 2018, namely: -

In the said notification, -

(A) in the opening paragraph, for the phrase ―paragraph 4.41‖, the phrase ―paragraph 4.40‖, shall be

substituted;

(B) in the Explanation, -

(i) for clause (a), the following clause shall be substituted, namely: —

―(a) ―Foreign Trade Policy‖ means the Foreign Trade Policy, 2023, notified by the Government

of India in the Ministry of Commerce and Industry vide notification No. 1/2023 dated the 31st

March, 2023, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-Section (ii)

vide S.O. 1565 (E). dated the 31st March, 2023;‖

(ii) for clause (b), the following clause shall be substituted, namely: —

―(b) ―Handbook of Procedures‖ means the Handbook of Procedure, notified by the Government

of India in the Ministry of Commerce and Industry vide Public Notice No. 01/2023 dated the 1st

April, 2023, Extraordinary, Part-I, Section 1 vide F. No. 01/75/171/00016/AM-23/FTP Cell

dated the 1st April, 2023;‖

2.

This notification shall be deemed to have come into force with effect from the 27th July, 2023.

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

HIM SHIKHAR GUPTA, Secretary.