“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
21
4
]
ÊàuqäÊ, räowàÊ, âÀÂààÞ§ý 5 kåÂà
2024
³uçϺþ 15
, Îà§ý 194
6
okf.kfT;d dj foHkkx
ea=ky;] egkunh Hkou] uok jk;iqj vVy uxj
vVy uxj] fnukad 30 ebZ 2024
vf/klwpuk
la- 12@2023 & jkT; dj ¼nj½
Øekad ,Q 10&41@2023@okd@ikap ¼49½-— NÙkhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½
dh /kkjk 9 dh mi /kkjk ¼1½] mi /kkjk ¼3½ vkSj mi /kkjk ¼4½] /kkjk 11 dh mi /kkjk ¼1½] /kkjk 15 dh mi /kkjk ¼5½]
/kkjk 16 dh mi /kkjk ¼1½ vkSj /kkjk 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 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- 11@2017&jkT; dj ¼nj½ Øekad ,Q&10&43@2017@okd@ikap¼79½
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 es%&
¼d½ rkfydk esa]
¼i½ Øe la[;k 8 ds le{k] d‚ye ¼3½ esa] en ¼vi½ esa] d‚ye ¼5½ esa fu/kkZfjr 'krZ ds ckn] d‚ye ¼4½ esa
fu/kkZfjr 2-5 çfr'kr dh nj ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZRk%&
^^c'krsZ fd tgka ,d gh çdkj ds O;kikj dh buiqV lsok dk vkiwfrZdrkZ 2-5℅ ls vf/kd nj
ij jkT; dj olwyrk gS] mlh çdkj ds O;kikj dh buiqV lsok ij ns;@Hkqxrku ;ksX; dj tks
dh 2-5℅ dh nj ls vf/kd gS] ml buiqV dj dk ØsfMV ugha fy;k tk,xkA
mnkgj.k% ^d^ us eksVj dSc esa ubZ fnYyh ls t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s
esa j[krk gSA ^[k^] mä lsok dh vkiwfrZ ds fy,] ^x^ ls pkyd ds lkFk 800 #i;s esa ,d eksVj
dSc fdjk, ij ysrk gSA ^x^ 6℅ ¼48 #i;s½ dh nj ls ^[k^ ls jkT; dj ysrk gS A ;fn ^[k^ 2-
5℅ dh nj ls ^d^ ls jkT; dj ysrk gS] rks og ^x* }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ
esa buiqV lsok ij dsoy 20 #i;s ¼800 #- dk 2-5℅½ dh lhek rd buiqV VSDl ØsfMV ysus
dk gdnkj gksxk u fd 48 #-ß;
¼ii½ Øe la[;k 10 ds le{k] d‚ye ¼3½ esa] en ¼i½ esa] d‚ye ¼5½ esa fu/kkZfjr 'krZ ds ckn] d‚ye ¼4½
esa fu/kkZfjr 2-5 çfr'kr dh nj ds le{k] fuEufyf[kr 'krZ var% LFkkfir dh tk,xh] vFkkZRk~%&
^^c'krsZ fd tgka ,d gh çdkj ds O;kikj dh buiqV lsok dk vkiwfrZdrkZ 2-5℅ ls vf/kd nj
ij jkT; dj olwyrk gS] mlh çdkj ds O;kikj dh buiqV lsok ij ns;@Hkqxrku ;ksX; dj tks
dh 2-5℅ dh nj ls vf/kd gS] ml buiqV dj dk ØsfMV ugha fy;k tk,xkA
mnkgj.k% ^d^ us eksVj dSc esa ubZ fnYyh ls t;iqj rd ifjogu ds fy, ^[k^ dks 1000 #i;s
esa j[krk gSA ^[k^] mä lsok dh vkiwfrZ ds fy,] ^x^ ls pkyd ds lkFk 800 #i;s esa ,d eksVj
dSc fdjk, ij ysrk gSA ^x^ 6℅ ¼48 #i;s½ dh nj ls ^[k^ ls jkT; dj ysrk gS A ;fn ^[k^ 2-
5℅ dh nj ls ^d^ ls jkT; dj ysrk gS] rks og ^x* }kjk ,d gh çdkj ds O;kikj dh vkiwfrZ
esa buiqV lsok ij dsoy 20 #i;s ¼800 #- dk 2-5℅½ dh lhek rd buiqV VSDl ØsfMV ysus
dk gdnkj gksxk u fd 48 #-ß;
¼iii½ Øe la[;k 34 ds le{k] d‚ye ¼3½ esa] en ¼iv½ esa] 'kCnksa ^^VksVfylsVj ;k ;k ,sls Dyc esa
cqdesdj dh vuqKfIr^^ ds LFkku ij] 'kCn ^^ fdlh Dyc esa cqdesdj dh vuqKfIr n~okjk ^^ çfrLFkkfir
fd;k tk,xk;
¼iv½ Øe la[;k 34 ds le{k] d‚ye ¼3½ esa] en ¼v½ vkSj mlls lacaf/kr çfof"V;ksa dk yksi fd;k
tk,xk;
¼[k½ vuqca/k esa% lsokvksa ds oxhZdj.k dh ;kstuk]
¼i½ d‚ye ¼1½ esa Øe la[;k 696 vkSj 698 vkSj mlls lacaf/kr çfof"V;ksa dk 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]
eqds'k dqekj caly] lfpo-
vVy uxj] fnukad 30 ebZ 2024
Øekad ,Q 10&41@2023@okd@ikap ¼49½-— 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@ikap ¼49½] fnukad 30&05&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]
eqds'k dqekj caly] lfpo-
Atal Nagar, the 30th May 2024
NOTIFICATION
No. 12/2023 - State Tax (Rate)
No. F 10-41/2023/CT/V(49) .— In exercise of the powers conferred by sub-section (1), sub-section (3)
and sub-section (4) of section 9, sub-section (1) of section 11, sub-section (5) of section 15, sub-section (1) 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 further amendments in the notification No. 11/2017–State Tax (Rate), No.
F-10-43/2017/CT/V(79), 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,
(i) against serial number 8, in column (3), in item (vi), after the condition in column (5)
against the rate of 2.5 percent, the following condition shall be inserted, namely:-
―Provided further that where the supplier of input service in the same line of business
charges State tax at a rate higher than 2.5%, credit of input tax charged on the input
service in the same line of business in excess of the tax paid or payable at the rate of
2.5%, shall not be taken.
Illustration: ‗A‘ engages ‗B‘ for transport from New Delhi to Jaipur in a motor cab for
Rs. 1000. ‗B‘, for supplying the said service, hires a motor cab with operator from ‗C‘
for Rs. 800. ‗C‘ charges ‗B‘ State tax at the rate of 6% (Rs. 48). If ‗B‘ charges ‗A‘ State
tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service
in the same line of business supplied by ‗C‘ only to the extent of Rs. 20 (2.5% of Rs.
800) and not Rs. 48.‖;
(ii) against serial number 10, in column (3), in item (i), after the condition in column (5)
against the rate of 2.5 percent, , the following condition shall be inserted, namely:-
―Provided further that where the supplier of input service in the same line of business
charges State tax at a rate higher than 2.5%, credit of input tax charged on the input
service in the same line of business in excess of the tax paid or payable at the rate of
2.5%, shall not be taken.
Illustration: ‗A‘ engages ‗B‘ for transport from New Delhi to Jaipur in a motor cab for
Rs. 1000. ‗B‘, for supplying the said service, hires a motor cab with operator from ‗C‘
for Rs. 800. ‗C‘ charges ‗B‘ State tax at the rate of 6% (Rs. 48). If ‗B‘ charges ‗A‘ State
tax at the rate of 2.5%, he shall be entitled to take input tax credit on the input service
in the same line of business supplied by ‗C‘ only to the extent of Rs. 20 (2.5% of Rs.
800) and not Rs. 48.‖;
(iii) against serial number 34, -
(a) in column (3), in item (iv), for the words ―totalisator or a license to‖ , the words
―licensing a‖ shall be substituted;
(b) in column (3), item (v) and the entries relating thereto shall be omitted;
(B) in the Annexure: Scheme of Classification of Services,-
(i) serial number 696 and the entries relating thereto shall be omitted;
(ii) serial number 698 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,
MUKESH KUMAR BANSAL, Secretary.
yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq
äÊ yç täâôm mnà Zà§ýàâÎàm
–
2024.