

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 28 vxLr 2024

vf/klwpuk

la[;k 02@2024&jkT; dj ¼nj½

Øekad ,Q 10&38@2024@okd@ikap ¼67½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½]dh /kkjk 9 dh mi /kkjk ¼1½vkSj /kkjk 15 dh mi&/kkjk ¼5½ds rgr iznRr 'kfDRk;ksa dk ç;ksx djrs gq,] jkT;

ljdkj] ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la-

1@2017&jkT; dj ¼nj½ Øekad ,Q10&43@2017@okd@ikap¼69½ fnukad 28 twu] 2017] ftls NRrhlx<+ ds

jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa izdkf'kr fd;k x;k Fkk] esa vkxs vkSj Hkh fuEufyf[kr

la'kks/ku djrh gS] ;Fkk%&

mDRk vf/klwpuk esa]&

¼d½

vuqlwph II esa&6%]&

¼i½ Øe la[;k 121 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;k¡

var%LFkkfir dh tk,axh] ;Fkk%&

“121क

4819 10,4819 20

काटŊन, बॉƛ और केस जो िक-

(क) नालीदार कागज या पेपर बोडŊ;अथवा

(ख) गैर-नलीदार कागज या पेपर बोडŊ, से बने हों”;

¼ii½ Øe la[;k 180 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;k¡

var%LFkkfir dh tk,axh] ;Fkk%&

“180क

7310,7323,7612,या

7615

लौह, ːील या एʞूमीिनयम से बने दूध के केन";

¼iii½ Øe la[;k 183 vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr] fuEufyf[kr Øe la[;k vkSj çfof"V;k¡

var%LFkkfir dh tk,axh] ;Fkk%&

“183क

7321 या 8516

सोलर कूकर";

¼iv½ Øe la[;k 199 ds le{k] d‚ye ¼3½ esa] 'kCn Þ'kkofd=ß ds i'pkr] Þmuds iqtsZß 'kCnksa vkSj çrhd dks

var%LFkkfir fd;k tk,xk;

¼[k½

vuqlwph III esa&9%]&

¼i½

Øe la[;k 153d vkSj mlls lacaf/kr çfof"V;ksa ds LFkku ij] fuEufyf[kr Øe la[;k vkSj

çfof"V;k¡ çfrLFkkfir dh tk,axh] ;Fkk%&

“153क

4819(4819 10,4819 20

को छोड़कर)

सभी वˑुएं

(काटŊन, बॉƛ और केस जो िक-

क. नालीदार कागज या पेपर बोडŊ; अथवा

ख. गैर-नलीदार कागज या पेपर बोडŊ से बने हों, को छोड़कर)”;

¼ii½

Øe la[;k 224 ds le{k] d‚ye ¼3½ esa çfof"V ds LFkku ij]ÞykSg ;k LVhy ls cus nw/k ds fy,

dSUl dks NksM+dj] fdlh vU; lkexzh ¼lEihfM+r ;k æfor xSl ls fHkUu½ ds fy, Vadh] okYo] Mªe ds cDls

vkSj le:i vk/kku] ftudh /kkfjrk 3åå yhVj ls vf/kd ugha gS] pkgs vkLrfjr ;k rkijksf/kr gS ;k ugha]

fdUrq ftues ;kaf=d ;k rkih; miLdj fQV ugha fd;s x, gSaß dks çfrLFkkfir fd;k tk;sxk;

¼iii½ Øe la[;k 235 ds le{k] d‚ye ¼3½ esa] var esa] ÞvkSj mM cfuaZx LVksCl] vk;ju ;k LVhy ds] ls

fHkUu gksaß 'kCnksa ds fy, ÞoqM cfuaZx LVksOl] vk;ju ;k LVhy ds] vkSj lksyj dwdj] ls fHkUu gksaß 'kCnksa dks

çfrLFkkfir fd;k tk,xk;

¼iv½ Øe la[;k 273 ds le{k] 'kCnksa Þc‚Dl] vkfnß ds i'pkrÞ] ,Y;wehfu;e ls cus nw/k ds dsu dks

NksM+djß 'kCnksa vkSj çrhd dks var%LFkkfir fd;k tk,xk;

¼v½ Øe la[;k 275d ds le{k] 'kCnksa ÞcrZuksaß ds i'pkar]Þ;,Y;wehfu;e ls cus nw/k ds dsu ßçrhdksa vkSj

'kCnksa dks var%LFkkfir fd;k tk,xk;

¼vi½ Øe la[;k 378d ds le{k] d‚ye ¼3½ esa] 'kCnksa vkSj çrhd ÞvU; rkih; lkf/k=ß ds i'pkr]Þ[lksyj

dwdj dks NksM+dj]ßdks"Bdksa vkSj 'kCnksa dks çfrLFkkfir fd;k tk,xk;

¼x½

vuqlwph VII ds i'pkr] Li"Vhdj.k esa] [kaM ¼ii½ esa] rRlaca/kh çfof"V;ksa ds i'pkr fuEufyf[kr ijarqd dks

var%LFkkfir fd;k tk;sxk] ;Fkk%&

Þc'krsZ fd fof/kd ekifoKku vf/kfu;e] 2009 ¼2010 dk 1½ vkSj blds v/khu cuk;s x;s fu;eksa] le;≤

ij ;Fkkla'kksf/kr] esa fdlh Hkh ckr ds ckotwn] 25 fdyksxzke ;k 25 yhVj ls vf/kd ek=k okys oLrqvksa ds

iSdst ¼iSdstksa½ esa —f"k QkeZ mit dh vkiwfrZ dks ^çh&isdsTM vkSj yscy* okD;ka'k ds varxZr dh xbZ vkiwfrZ

ds :i esa ugha ekuk tk;sxkAÞA

;g vf/klwpuk 15 tqykbZ] 2024 ls ykxw le>k tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

lfpo-

vVy uxj] fnukad 28 vxLr 2024

Øekad ,Q 10&38@2024@okd@ikap ¼67½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&38@2024@okd@ikap ¼67½] fnukad 28&08&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]

lfpo-

Atal Nagar, the 28th August 2024

NOTIFICATION

No. 02/2024-State Tax (Rate)

No. F 10-38/2024/CT/V (67).— 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 II – 6%, -

(i)

after serial number 121 and the entries relating thereto, the following serial number and entries

shall be inserted, namely:-

“121A

4819

10,

4819 20

Cartons, boxes and cases of, –

(a) corrugated paper or paper board; or

(b) non-corrugated paper or paper board”;

(ii)

after serial number 180 and the entries relating thereto, the following serial number and entries

shall be inserted, namely: -

“180A

7310, 7323,7612, or 7615

Milk cans made of Iron, Steel, or Aluminium”;

(iii)

after serial number 183 and the entries relating thereto, the following serial number and entries

shall be inserted, namely: -

“183A

7321 or 8516

Solar cookers”;

(iv)

against serial number 199, in column (3), after the word “brooders”, the words and symbol “;

parts thereof” shall be inserted;

(B)

in Schedule III – 9%, -

(i)

for serial number 153A and the entries relating thereto, the following serial number and

entries shall be substituted, namely: -

“153A

4819 (except 4819

10, 4819 20)

All Goods

(other than Cartons, boxes and cases of, –

(a)

corrugated paper or paper board;or

(b)

non-corrugated paper or paper board)”;

(ii)

against serial number 224, after the word “equipment”, the words and symbols “; other than

Milk cans made of Iron, or Steel” shall be inserted;

(iii)

against serial number 235, in column (3), at the end, for the words, “and wood burning stoves

of iron or steel”, the words, “ ,wood burning stoves of iron or steel, and solar cookers” shall be

substituted;

(iv)

against serial number 273, after the words “boxes, etc.”, the words and symbols“; other than

Milk cans made of Aluminium” shall be inserted;

(v)

against serial number 275A, after the words “Utensils”, the words and symbol “; Milk cans

made of Aluminium” shall be inserted;

(vi)

against serial number 378A, in column (3), for the words and symbol “domestic purposes;”,

the words, symbol and brackets “domestic purposes [other than solar cookers];” shall be substituted;

(C)

after the Schedule VII, in the Explanation, in clause (ii), after the entries relating thereto, the following

proviso shall be inserted, namely:-

“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of

2010) and the rules made thereunder, as amended from time to time, the supply of agricultural

farm produce in package(s) of commodities containing quantity of more than 25 kilogram or

25 litre shall not be considered as a supply made within the scope of expression „pre-packaged

and labelled‟.”.

This notification shall be deemed to havecome into force on the 15thday of July, 2024.

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

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 28 vxLr 2024

vf/klwpuk

la[;k 03@2024&jkT; dj ¼nj½

Øekad ,Q 10&38@2024@okd@ikap ¼68½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½ dh /kkjk 11 dh mi /kkjk ¼1½ }kjk iznRr 'kfDRk;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] NRrhlx<+ '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 NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa izdkf'kr fd;k x;k Fkk] esa

vkSj vkxs Hkh fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&

mDRk vf/klwpuk esa] vuqlwph ds i'pkr] Li"Vhdj.k esa] [kaM ¼ii½ esa] mlls lacaf/kr çfof"V;ksa ds i'pkr]

fuEufyf[kr ijarqd dks var%LFkkfir fd;k tk,xk] ;Fkk%&

Þc'krsZ fd fof/kd ekifoKku vf/kfu;e] 2009 ¼2010 dk 1½ vkSj blds v/khu cuk;s x;s fu;eksa] le;≤

ij ;Fkkla'kksf/kr] esa fdlh Hkh ckr ds ckotwn] 25 fdyksxzke ;k 25 yhVj ls vf/kd ek=k okys oLrqvksa ds

iSdst ¼iSdstksa½ esa —f"k QkeZ mit dh vkiwfrZ dks ^çh&isdsTM vkSj yscy* okD;ka'k ds varxZr dh xbZ vkiwfrZ

ds :i esa ugha ekuk tk;sxkAÞ A

;g vf/klwpuk 15 tqykbZ] 2024 ls ykxw le>k tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

vVy uxj] fnukad 28 vxLr 2024

Øekad ,Q 10&38@2024@okd@ikap ¼68½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&38@2024@okd@ikap ¼68½] fnukad 28&08&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 28th August 2024

NOTIFICATION

No. 03/2024-State Tax (Rate)

No. F 10-38/2024/CT/V (68).— 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,after the Schedule, in the Explanation, in clause (ii), after the entries relating

thereto, the following proviso shall be inserted, namely:-

“Provided that notwithstanding anything contained in the Legal Metrology Act, 2009 (1 of 2010) and

the rules made thereunder, as amended from time to time, the supply of agricultural farm produce in

package(s) of commodities containing quantity of more than 25 kilogram or 25 litre shall not be

considered as a supply made within the scope of expression „pre-packaged and labelled‟.”.

This notification shall be deemed to have come into force on the 15thday of July, 2024.

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

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 28 vxLr 2024

vf/klwpuk

la[;k 04@2024&jkT; dj ¼nj½

Øekad ,Q 10&38@2024@okd@ikap ¼69½-— NRrhlx<+ 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 'kfDRk;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] NRrhlx<+ '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

NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa] Øekad 252 rkjh[k 29 twu] 2017 esa izdkf'kr fd;k x;k Fkk] esa vkSj vkxs Hkh

fuEufyf[kr la'kks/ku djrh gS] vFkkZr~%&

mDRk vf/klwpuk esa] rkfydk esa]&

(क)

क्रम संख्याy 9 घ और तत्संबंधी प्रविवियों के पश्चाkत्

, वनम्नविवखत क्रम संख्याएं और प्रविवियां ऄंतःस्थावपत की

जाएंगी, ऄथाात्:-

(1)

(2)

(3)

(4)

(5)

“9ड. ^{ऄध्याय}

आन माध्य मों से रेि मंत्रािय (भारतीय रेि) द्वारा व्यवियों को दी जा

रही सेिाएं-

(क) प्िेटफॉमा टटकटों की वबक्री;

(ख) टरटायररग रूम/प्रतीक्षाियों की सुविधा;

(ग) ऄमानती घर सेिाएं;

(घ)

बैटरी चावित कार सेिाएं

शून्य

9च

ऄध्याय

रेि मंत्रािय (भारतीय रेि) के ऄंतगात ककसी क्षेत्र/ प्रभाग द्वारा रेि

मंत्रािय

(भारतीय रेि

)

के ऄधीन ककसी ऄन्य क्षेत्र

(क्षेत्रों)/प्रभाग(प्रभागों) को दी जाने िािी सेिाएं।

शून्य

9छ

ऄध्याय

विशेष प्रयोजन माध्य मों(एसपीिी) द्वारा रेि मंत्रािय (भारतीय रेि)

को टरयायती ऄिवध के दौरान ईनके द्वारा वनर्ममत और स्िावमत्ि िािे

बुवनयादी ढांचे का प्रवतफि के विरुद्ध ईपयोग करने की

सेिाएं और रेि

मंत्रािय (भारतीय रेि) द्वारा एसपीिी वनर्ममत और स्िावमत्ि िािे ईि

बुवनयादी ढांचे के संबंध में टरयायती ऄिवध के दौरान प्रवतफि के विरुद्ध

रखरखाि की सेिाएं।

शून्य

(ख)

क्रम संख्या 12 में,

¼i½

d‚ye ¼2½ esa] 'kCnksa vkSj vkadM+ksa Þ'kh"kZ 9963 ;kßdk yksi fd;k tk,xk;

¼ii½

d‚ye ¼3½ esa] Li"Vhdj.k dks Li"Vhdj.k 1 ds :i esa vafdr fd;k tk,xk vkSj Li"Vhdj.k 1]tks

bl çdkj vafdr fd;k x;k gS] ds i'pkr fuEufyf[kr Li"Vhdj.k dks var%LFkkfir fd;k tk,xk&

ÞLi"Vhdj.k 2-&bl çfof"V esa varfoZ"V dksbZ ckr fuEufyf[kr ij ykxw ugha gksxh&

(क)

विद्याथी अिासों में विद्यार्मथयों के विए अिासीय सेिाएं;

(ख)

होस्टल्स, वशविर, पेआंग गेस्टी अिासों और आसी प्रकार के ऄन्य अिासों द्वारा दी जा रही

अिासीय सेिाएं।”;

(ग)

क्रम संख्या 12 और तत्संबंधी प्रविवियों के पश्चाअत्, वनम्नविवखत क्रम संख्या और प्रविवियां ऄंतःस्थावपत की जाएंगी,

ऄथाात्:-

(1)

(2)

(3)

(4)

(5)

“12क

शीषाक

9963

अिासीय सेिाओं की अपूर्मत वजसमें अपूर्मत का मूल्य प्रवत व्ति

प्रवत माह बीस हजार रुपए या ईससे कम हो

, बशते की यह

अिासीय सेिा कम से कम 90 कदनों की ऄिवध के विए दी गइ हो ।

शून्य

शून्य”।

2- ;g vf/klwpuk 15 tqykbZ] 2024 ls ykxw le>k tk,xkA

NRrhlx<+ ds jkT;iky ds uke ls rFkk vkns'kkuqlkj]

eqds'k dqekj caly] lfpo-

vVy uxj] fnukad 28 vxLr 2024

Øekad ,Q 10&38@2024@okd@ikap ¼69½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa] bl foHkkx dh vf/klwpuk Øekad ,Q 10&38@2024@okd@ikap ¼69½] fnukad 28&08&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 28th August 2024

NOTIFICATION

No. 04/2024-State Tax (Rate)

No. F 10-38/2024/CT/V (69).— In exercise of the powers conferred by sub-section (3) and sub-section

(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, -

(A)

after serial number 9D and the entries relating thereto, the following serial numbers and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“9E

Chapter 99

Services provided by Ministry of Railways

(Indian Railways) to individuals by way of –

(a) sale of platform tickets;

(b) facility

retiring

rooms/waiting

rooms;

(d) battery operated car services.

Nil

Chapter 99

Services

provided

one

zone/divisionunderMinistry of Railways (Indian

Railways)

another

zone(s)/division(s)underMinistry of Railways

(Indian Railways).

Nil

Chapter 99

Services provided bySpecial Purpose Vehicles

(SPVs) to Ministry of Railways (Indian

Railways) by way of allowing Ministry of

Railways

(Indian

Railways)

use

the

infrastructure built and owned by them during

the concession period against consideration and

services of maintenancesupplied by Ministry of

Railways (Indian Railways) to SPVs in relation

to the said infrastructure built and owned by the

SPVs during the concession period against

consideration.

Nil

Nil”;

(B)

in serial number 12,-

(i)

in column (2), the words and figures “Heading 9963 or” shall be omitted;

(ii)

in column (3),the Explanation shall be numbered as Explanation 1 thereof, and after

Explanation 1 so re-numbered, the following Explanation shall be inserted, namely:-

“Explanation 2.- Nothing contained in this entry shall apply to-

(a)

accommodation services for students in student residences;

(b)

accommodation services provided by Hostels, Camps, Paying Guest accommodations

and the like.”;

(C)

after serial number 12 and the entries relating thereto, the following serial number and entries shall be

inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“12A

Heading

9963

Supply of accommodation services having value

of supply less than or equal totwenty thousand

rupees per person per month provided that the

accommodation service is supplied for a

minimum continuous period of ninety days.

Nil

Nil”.

This notification shall be deemed to have come into force with effect from the 15thday of July, 2024.

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

MUKESH KUMAR BANSAL, Secretary.