“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
49
]
ÊàuqäÊ,
Îàä§íý
wàÊ, âÀÂààÞ§ý
9
Ä ÊwÊã 2024
tài 20
, Îà§ý 1945
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 13@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼21½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 9 dh mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½ vkSj /kkjk 148 ds
rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] bl ckr ls larq"V gksrs gq, fd ,slk djuk tufgr esa
vko';d gS vkSj ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh
vf/klwpuk la- 12@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼80½ fnukad 28 twu] 2017] ftls
NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh
fuEufyf[kr la'kks/ku djrh gS] vFkkZRk~%&
bl vf/klwpuk esa] rkfydk esa]&
¼1½
Øe la[;k 3d vkSj mlls lacaf/kr çfof"V;ksa ds i'pkRk] fuEufyf[kr Øe la[;k vkSj çfof"V;ksa dks
var%LFkkfir fd;k tk,xk] vFkkZRk~%&
¼1½
¼2½
¼3½
¼4½
¼5½
Þ3[k
v/;k; 99
bu ek/;eksa ls fdlh ljdkjh çkf/kdj.k dks çnku dh tkus
okyh lsok,a&
¼d½ tykiwfrZ;
¼[k½ lkoZtfud LokLF;;
¼x½ LoPNrk laj{k.k;
¼?k½ Bksl vif'k"V çca/ku; vkSj
¼³½ efyu cLrh lq/kkj vkSj mUu;uA
'kwU;
'kwU;ß;
¼2½
Øe la[;k 6 ds le{k] d‚ye ¼3½ esa] [kaM ¼d½ esa] 'kCnksa ÞMkd foHkkxß ds i'pkRk~] 'kCnksa vkSj
dks"BdÞ [vkSj jsy ea=ky; ¼Hkkjrh; jsy½]ß dks var%LFkkfir fd;k tk,xk;
¼3½
Øe la[;k 7 ds le{k] d‚ye ¼3½ esa] Li"Vhdj.k esa] [kaM ¼d½ esa] mi&[kaM ¼i½ esa] 'kCnksa ÞMkd
foHkkxß ds i'pkRk~ß] 'kCnksa vkSj dks"BdÞ [vkSj jsy ea=ky; ¼Hkkjrh; jsy½] ß dks var%LFkkfir fd;k
tk,xk;
¼4½
Øe la[;k 8 ds le{k] d‚ye ¼3½ esa] ijarqd esa] [kaM ¼i½ esa] 'kCnksa ÞMkd foHkkxß ds i'pkRk~ß] 'kCnksa
vkSj dks"BdÞ [vkSj jsy ea=ky; ¼Hkkjrh; jsy½] ß dks var%LFkkfir fd;k tk,xk;
¼5½
Øe la[;k 9 ds le{k] d‚ye ¼3½ esa] çFke ijarqd esa] [kaM ¼i½ esa] 'kCnksa ÞMkd foHkkxß ds i'pkRk~ß]
'kCnksa vkSj dks"BdÞ [vkSj jsy ea=ky; ¼Hkkjrh; jsy½] ß dks var%LFkkfir fd;k tk,xkA
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼21½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds
vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼21½]fnukad 02&02&2024 dk vaxzsth
vuqokn] jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 13/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(21) .— 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, -
(1.) after serial number 3A and the entries relating thereto, the following serial number and entries
shall be inserted, namely: -
(1)
(2)
(3)
(4)
(5)
―3B
Chapter 99
Services provided to a Governmental Authority by
way of -
(a) water supply;
(b) public health;
(c) sanitation conservancy;
(d) solid waste management;and
(e) slum improvement and upgradation.
Nil
Nil‖;
(2.) against serial number 6, in column (3),in item (a), after the words ―Department of Posts‖, the
words and brackets ―and the Ministry of Railways (Indian Railways)‖ shall be inserted;
“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
-
-
/
38
ây.
âÀÂààÞ§ý
30
-
05
-
2001.”
²þ¾mãyªàð¼þ ÊàkqØà(¡yàoàʽà)Zààâo§ýàÊ yç Zà§ýàâÎàm
§íýtàÞ§ý
49
]
Îàä§íý
wàÊ, âÀÂààÞ§ý
9
Ä ÊwÊã 2024
tài 20
, Îà§ý 1945
¼i½
Øe la[;k 5 ds le{k] dbye ¼2½ esa] mi&[kaM ¼2½ esa] en ¼i½ esa] ^^Mkd foHkkx^^ 'kCnksa ds ckn]
^^vkSj jsy ea=ky; ¼Hkkjrh; jsy½ ^^ 'kCnksa dks var%LFkkfir fd;k tk,xk;
¼ii½
Øe la[;k 5d ds le{k] dbye ¼2½ esa] ^^jkT; ljdkj }kjk çnÙk lsok,a^^ 'kCnksa ds ckn] ^^[ jsy
ea=ky; ¼Hkkjrh; jsy½ dks NksM+dj]^^ 'kCnksa dks var%LFkkfir fd;k tk,xkA
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼22½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼22½]fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 14/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(22).— 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 said notification, in the Table, -
(i) against serial number 5, in column (2), in item (2), in sub-item (i), after the words
―Department of Posts‖, the words and brackets ―and the Ministry of Railways (Indian
Railways)‖ shall be inserted;
(ii) against serial number 5A, in column (2), after the words ―Services supplied by the State
Government‖, the words and brackets ―[excluding the Ministry of Railways (Indian
Railways)]‖ shall be inserted.
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 15@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼23½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 54 dh mi&/kkjk ¼3½ n~okjk çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj bl ckr ls larq"V gksus ij fd
lkoZtfud fgr esa ,slk djuk vko';d gS vkSj ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds
okf.kfT;d dj foHkkx dh vf/klwpuk la- 15@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼83½
fnukad 28 twu] 2017] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k
x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&
mä vf/klwpuk esa] 'kq#vkrh iSjkxzkQ esa] 'kCnksa] dks"Bd] v{kjksa vkSj vadksa ds fy, ^^NÙkhlx<+ eky vkSj lsok
dj vf/kfu;e dh vuqlwph 2 dh en 5 ds mi&en ¼[k½ esa fufnZ"V^^ gS 'kCn] ^^,d ifjlj] Hkou ;k mlds ,d fgLls
dk fuekZ.k] tks [kjhnkj dks iwjh rjg ;k vkaf'kd :i ls fcØh ds fy, gS] tgka lsok ds çkIrdrkZ ls yh xbZ jkf'k esa
Hkwfe dk ewY; ;k Hkwfe dk vfoHkkftr fgLlk 'kkfey gS] tSlk Hkh ekeyk gks gks ldrk gS] flok; blds fd laiw.kZ
çfrQy iw.kZrk çek.k i= tkjh gksus ds ckn] tgka vko';d gks] l{ke çkf/kdkjh n~okjk ;k mlds igys dCts ds ckn]
tks Hkh igys gks] çkIr gks x;k gks^^] çfrLFkkfir fd;k tk,xkA
2- bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼23½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼23½]fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 15/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(23) .— In exercise of the powers conferred by sub-section (3) of section 54 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
amendments in the notification No. 15/2017–State Tax (Rate), No. F-10-43/2017/CT/V(83), 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 opening paragraph, for the words, brackets, letters and figures ―specified in
sub-item (b) of item 5 of Schedule II of the Chhattisgarh Goods and Services Tax Act‖, the words, ―of
construction of a complex, building or a part thereof, intended for sale to a buyer, wholly or partly, where the
amount charged from the recipient of service includes the value of land or undivided share of land, as the case
may be, except where the entire consideration has been received after issuance of completion certificate , where
required , by the competent authority or after its first occupation , whichever is earlier‖, shall be substituted.
2. This notification shall be deemed to have come into force with effect from the 20th day of October, 2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 16@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼24½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 9 dh mi /kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] ifj"kn dh flQkfj'kksa ds
vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 17@2017&jkT; dj ¼nj½ Øekad
,Q&10&43@2017@okd@ikap¼85½ fnukad 28 twu] 2017] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252
rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&
mDr vf/klwpuk esa]
i.
[kaM ¼i½ esa] 'kCnksa ^^vbfEucl ;k dksbZ vU; eksVj okgu^^ ds LFkku ij] 'kCnksa vkSj çrhdksa ^^;k
vbfEucl dks NksM+dj dksbZ vU; eksVj okgu; çfrLFkkfir fd;k tk,xk;
ii.
[kaM ¼i½ ds ckn] fuEufyf[kr [kaM var% LFkkfir fd;k tk,xk] vFkkZRk~% &
^^¼id½ fdlh vbfEucl n~okjk ;kf=;ksa ds ifjogu ds ek/;e ls lsok,a] flok; blds fd tgka
bysDVªbfud dbelZ vbijsVj ds ek/;e ls ,slh lsok dh vkiwfrZ djus okyk O;fä ,d daiuh gSA^^;
iii.
vf/klwpuk ds Li"Vhdj.k esa] en ¼x½ ds ckn fuEufyf[kr en var%LFkkfir dh tk,xh] vFkkZRk~] &
Þ¼?k½ ^^daiuh^^ dk ogh vFkZ gS tks daiuh vf/kfu;e] 2013 dh /kkjk 2 ds [kaM ¼20½ esa bls fn;k x;k gSA^^
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼24½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼24½]fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 16/2023 – State Tax (Rate)
No. F 10-41 /2023/CT/V(24).— In exercise of the powers conferred by sub-section (5) 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. 17/2017–State Tax
(Rate), No. F-10-43/2017/CT/V(85), 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,
(i.) in clause (i), for the words ―omnibus or any other motor vehicle‖, the words ―or any other
motor vehicle except omnibus‖shall be substituted;
(ii.) after clause (i), the following clause shall be inserted, namely:-
―(ia) services by way of transportation of passengers by an omnibus except where the person
supplying such service through electronic commerce operator is a company.‖;
(iii.) in the Explanation, after item (c), the following item shall be inserted, namely, -
―(d) ―Company‖ has the same meaning as assigned to it in clause (20) of section 2 of the
Companies Act, 2013(18 of 2013).‖.
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 17@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼25½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 9 dh mi&/kkjk ¼1½ vkSj /kkjk 15 dh mi&/kkjk ¼5½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT;
ljdkj] ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la-
1@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼69½ fnukad 28 twu] 2017] ftls NÙkhlx<+ ds
jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fufEufyf[kr
la'kks/ku djrh gS] ;Fkk %&
mä vf/klwpuk esa]&
¼d½
vuqlwph I esa&2-5℅]&
¼i½
Øe la[;k 92 vkSj mlls lacaf/kr çfof"V;ksa ds ckn] fuEufyf[kr Øe la[;k vkSj
çfof"V;k¡ var% LFkkfir dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
Þ92d
1703
eksyklslß;
¼ii½
Øe la[;k 96 vkSj mlls lacaf/kr çfof"V;ksa ds ckn] fuEufyf[kr Øe la[;k vkSj
çfof"V;k¡ var% LFkkfir dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
Þ96d
1901
Jh vUu ds vkVs dh [kkn~; rS;kjh] ikmMj ds :i esa] ftlesa otu ds vuqlkj de
ls de 70℅ Jh vUu 'kkfey gks] tks çh iSdsTM vkSj& yscy fd, x, gks^^;
¼[k½
vuqlwph III esa&9℅]&
¼i½
Øe la[;k 13 ds le{k] dbye ¼3½ esa] ^^'kh"kZ 1905 ds feJ.k vkSj xqa/ks gq, vkVs^^ 'kCnksa
vkSj vadksa ds LFkku ij] ^^'kh"kZ 1905 ds feJ.k vkSj xqa/ks gq, vkVs ls fHkUu; Jh vUu ds
vkVs dh [kkn~; rS;kjh] ikmMj ds :i esa] ftlesa otu ds vuqlkj de ls de 70℅ Jh
vUu 'kkfey gks] tks çhiSdsTM vkSj yscy&fd, x, gks] ls fHkUu^^ çfr LFkkfir dh
tk,axhA
¼ii½
Øe la[;k 25 vkSj mlls lacaf/kr çfof"V;ksa ds ckn] fuEufyf[kr Øe la[;k vkSj
çfof"V;k¡ var% LFkkfir dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
Þ25d
2207 10 12
vkSn~;ksfxd mi;ksx ds fy, fLifjV^^;
¼x½
vuqlwph IV esa&14℅] Øe la- 1 vkSj mlls lacaf/kr çfof"V;ksa yksi fd;k tk,xkA
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼25½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼25½] fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 17/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(25).— 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. 92 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
(1)
(2)
(3)
―92A.
1703
Molasses‖;
(ii) after S. No. 96 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
(1)
(2)
(3)
―96A.
1901
Food preparation of millet flour, in powder form, containing at least 70%
millets by weight, pre-packaged and labelled‖;
(B)
in Schedule III – 9%,
(i)
against S. No. 13, in column (3), for the words and figures ―of heading 1905‖, the words
and figures ―of heading 1905; food preparation of millet flour, in powder form,
containing at least 70% millets by weight, pre-packaged and labelled ‖ shall be
substituted;
(ii) after S. No. 25 and the entries relating thereto, the following S. No. and entries shall be
inserted, namely: -
(1)
(2)
(3)
―25A.
2207 10 12
Spirits for industrial use‖;
(C)
in Schedule IV – 14%, S. No. 1 and the entries relating thereto shall be omitted.
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 18@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼26½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 11 dh mi /kkjk ¼1½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] bl ckr ls larq"V gksrs gq,
fd ,slk djuk tufgr esa vko';d gS] ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d
dj foHkkx dh vf/klwpuk la- 2@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼70½ fnukad 28 twu]
2017] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj
vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&
mä vf/klwpuk esa] vuqlwph esa] Øe la[;k 94 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe
la[;k vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
Þ94d
1901
Jh vUu ds vkVs dh [kkn~; rS;kjh] ikmMj ds :i esa] ftlesa otu ds vuqlkj de
ls de 70℅ Jh vUu 'kkfey gks] ftUgs çh&isdsTM vkSj yscy fd;k x;k gks ls
fHkUuß A
2- bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼26½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼26½] fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 18/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(26) .— 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, 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. 2/2017–State Tax (Rate), No. F-10-43/2017/CT/V(70), 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 Schedule, after S. No. 94 and the entries relating thereto, the following S. No.
and entries shall be inserted, namely: -
(1)
(2)
(3)
―94A.
1901
Food preparation of millet flour, in powder form, containing at
least 70% millets by weight, other than pre-packaged and
labelled‖.
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 19@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼27½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 9 dh mi&/kkjk ¼3½ ds rgr çnÙk~ 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj] ifj"kn dh flQkfj'kksa ds
vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la- 4@2017&jkT; dj ¼nj½ Øekad
,Q&10&43@2017@okd@ikap¼72½ fnukad 28 twu] 2017] ftls NÙkhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252
rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk %&
mä vf/klwpuk esa] rkfydk esa] Øe la[;k 6 ds le{k] dbye 4 esa] çfof"V ds fy,] fuEufyf[kr çfof"V
çfrLFkkfir dh tk,xh] vFkkZRk~%&
^^dsaæ ljdkj [jsy ea=ky; ¼Hkkjrh; jsyos½ dks NksM+dj]] jkT; ljdkj] dsaæ 'kkflr çns'k ;k ,d LFkkuh;
çkf/kdj.k A^^
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼27½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k
esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼27½] fnukad 02&02&2024 dk vaxzsth vuqokn]
jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 19/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(27) .— 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. 4/2017–State Tax (Rate),
No. F-10-43/2017/CT/V(72), 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 S. No. 6, in column 4, for the entry, the following entry
may be substituted, namely: -
―Central Government [excluding Ministry of Railways (Indian Railways)], State Government, Union
territory or a local authority.‖
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.
vVy uxj] fnukad 2 Qjojh 2024
vf/klwpuk
la- 20@2023&jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼28½ -—NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 54 dh mi /kkjk ¼3½ ds ijUrqd ds miokD; ¼ii½ ds rgr çnÙk 'kfä;ksa dk ç;ksx djrs gq,] jkT; ljdkj]
th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NÙkhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la-
5@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ ikap¼73½ fnukad 28 twu] 2017] ftls NÙkhlx<+ ds
jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa çdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh fuEufyf[kr
la'kks/ku djrh gS] ;Fkk%&
mä vf/klwpuk esa] lkj.kh esa] Øe la[;k 6A vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe
la[;k vkSj çfof"V;ka var%LFkkfir dh tk,axh] vFkkZr%&
¼1½
¼2½
¼3½
Þ6dd
5605
/kkfRod ibfy,LVj fQYe@IykfLVd fQYe ls cuk behVs'ku tjh /kkxk ;k lwr
Li"Vhdj.k% ;g çfof"V dsoy ibfy,LVj fQYe@IykfLVd fQYe ij buiqV VSDl ØsfMV dh
okilh ds fy, ykxw gksxh Aß;
2-
bl vf/klwpuk dks 20 vDVwcj] 2023 ls ykxw ekuk tk,xk A
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
vVy uxj] fnukad 2 Qjojh 2024
Øekad ,Q 10&41@2023@okd@ikap ¼28½ -— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds
vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&41@2023@okd@ikap¼28½] fnukad 02&02&2024 dk vaxzsth
vuqokn] jkT;iky ds izkf/kdkj ls] ,rn~}kjk izdkf'kr fd;k tkrk gSA
NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]
fge f'k[kj xqIrk] lfpo-
Atal Nagar, the 2nd February 2024
NOTIFICATION
No. 20/2023 – State Tax (Rate)
No. F 10-41/2023/CT/V(28) .— 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 further amendments in the
notification No. 5/2017–State Tax (Rate), No. F-10-43/2017/CT/V(73), 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, after S. No. 6A and the entries relating thereto, following S.No.
and the entries shall be inserted, namely:-
(1)
(2)
(3)
―6AA.
5605
Imitation zari thread or yarn made out of Metallised polyester film /plastic film;
Explanation: This entry shall apply for refund of input tax credit only on polyester film
/plastic film‖;
2.
This notification shall be deemed to have come into force with effect from the 20th day of October,
2023.
By order and in the name of the Governor of Chhattisgarh,
HIM SHIKHAR GUPTA, Secretary.