

okf.kfT;d dj foHkkx

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

vVy uxj] fnukad 17 vDVwcj 2024

vf/klwpuk

la[;k 07@2024&jkT; dj ¼nj½

Øekad ,Q 10&43@2024@okd@ikap ¼73½- & NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½

dh /kkjk 9 dh mi&/kkjk ¼1½] mi&/kkjk ¼3½ vkSj ¼4½] /kkjk 11 dh mi&/kkjk ¼1½] /kkjk 15 dh mi&/kkjk ¼5½] /kkjk 16

dh mi&/kkjk ¼1½ vkSj /kkjk 148 ds rgr 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] th,lVh ifj"kn dh flQkfj'kksa ds vk/kkj ij] ,rn~}kjk NRrhlx<+ '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 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] lkj.kh esa] Øe la[;k 8 ds le{k]&

(i)

en ¼ivd½ vkSj d‚ye ¼3½] ¼4½ rFkk ¼5½ esa mlls lacaf/kr çfof"V;ksa ds i'pkr fuEufyf[kr en vkSj

d‚ye ¼3½] ¼4½ vkSj ¼5½ esa mlls lacaf/kr çfof"V;ka dks var%LFkkfir fd;k tk,xk] vFkkZRk~%&

(3)

(4)

(5)

“(ivख)

हेलीका᭡ टर

᳇ारा

सीट

शेयᳳरग के आधार पर सामान के साथ

या उसके िबना यािᮢयᲂ का पᳯरवहन ।

2.5

बशतᱷ सेवा कᳱ ᮧदायकरने मᱶ ᮧयु᭍ त माल पर ᮧभाᳯरत इनपुट

कर का ᮧ᭜ यय नहᱭ िलया गया है।

[कृपया ᭭प᳥ीकरण पैरा 4 कᳱ सं᭎ या (iv) का संदभᭅ

लᱶ/देखᱶ]।”

(ii)

d‚ye ¼3½ esa] en ¼vii½ esa] dks"Bd vkSj vad ^^¼ivd½]^^ ds i'pkr dks"Bd vkSj vad^^¼iv[k½]^^

var%LFkkfir fd;k tk,xk A

;g vf/klwpuk fnukad 10 vDVwcj] 2024 ls ykxw le>k tk,xk A

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

lfpo-

vVy uxj] fnukad 17 vDVwcj 2024

Øekad ,Q 10&43@2024@okd@ikap ¼73½- & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&43@2024@okd@ikap¼73½] fnukad 17&10&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 17th October 2024

NOTIFICATION

No.07/2024-State Tax (Rate)

No. F 10-43/2024/CT/V (73). – In exercise of the powers conferred by sub-section (1), sub-sections (3)

and (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 28^th 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 8,

(i)

after item (iva) and the entries relating thereto in columns (3), (4) and (5), the following item and

entries relating thereto in columns (3), (4) and (5) shall be inserted, namely: -

(3)

(4)

(5)

“(ivb) Transportation of passengers, with

or without accompanied baggage, by air,

in a helicopter on seat share basis.

2.5

Provided that credit of input tax charged on

goods used in supplying the service has not been

taken.

[Please refer to clause (iv) of paragraph 4

relating to Explanation].”.

(ii)

in column (3), in item (vii), after the brackets and figures “(iva),”, the brackets and figures “(ivb),”

shall be inserted.

This notification shall be deemed to have come into force with effect from the 10th day of October, 2024.

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

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 17 vDVwcj 2024

vf/klwpuk

la[;k 08@2024&jkT; dj ¼nj½

Øekad ,Q 10&43@2024@okd@ikap ¼74½- & 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 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 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@ikap¼80½fnukad 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%&

(i)

mDRk vf/klwpuk esa]lkj.kh esa]&

¼d½ Øe la[;k 25 vkSj rRlaca/kh çfof"V;ksa ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ vkSj ¼5½ esa fuEufyf[kr Øe

la[;k vkSj mlls lcaf/kr çfof"V;ka var%LFkkfir dh tk,xh] ;Fkk%&

(1)

(2)

(3)

(4)

(5)

“25क

शीषᭅक 9969 या

शीषᭅक 9986

मीटᳳरग उपकरण ᳰकराए पर उपल᭣ध कराने,

मीटरᲂ/ᮝांसफामᭅरᲂ/कैपेिसटरᲂ आᳰद का परीᭃण

करने, िबजली कने᭍शन जारी करने, मीटरᲂ/सेवा

लाइनᲂ को ᭭थानांतᳯरत करने, डुि᭡लकेट िबल जारी

करने आᳰद कᳱ ऐसीसेवाᲐ कᳱ आपूᳶत, जो िबजली

पारेषण और िवतरण उपयोिगताᲐ ᳇ारा अपने

उपभोᲦाᲐ को ᮧदान कᳱ जाने वाली िबजली

पारेषण और िवतरण कᳱ आपूᳶत के िलए ᮧासंिगक या

सहायक हᱹ।

शू᭠य

शू᭠य”

¼[k½

Øe la[;k 44 vkSj rRlaca/kh çfof"V;ksa ds i'pkRk~ d‚ye ¼2½] ¼3½ ¼4½ vkSj ¼5½ esa fuEufyf[kr Øe

la[;k vkSj mllslacaf/kr çfof"V;ka var%LFkkfir dh tk,axh] ;Fkk%&

(1)

(2)

(3)

(4)

(5)

“44क

शीषᭅक

9981

अनुदान के ᱨप मᱶ ᮧा᳙ ᮧितफल के िवᱧ᳍

अनुसंधान एवं िवकास सेवाᲐ कᳱ

िन᳜िलिखत ᳇ारा आपूᳶत-

(क) कोई सरकारी िनकाय; या

(ख) आयकर अिधिनयम, 1961

कᳱ धारा 35 कᳱ उप-धारा

(1) के खंड (ii) या (iii)

के

अंतगᭅत

अिधसूिचत

अनुसंधान

संगठन,

िव᳡िव᳒ालय, कॉलेज या

अ᭠य सं᭭थान।

शू᭠य

बशतᱷ ᳰक आयकर अिधिनयम,

1961 कᳱ धारा 35 कᳱ उप-धारा

(1) के खंड (ii) या (iii) के अंतगᭅत

अिधसूिचत

अनुसंधान

संगठन,

िव᳡िव᳒ालय, कॉलेज या अ᭠य

सं᭭थान, अनुसंधान और िवकास

सेवा कᳱ आपूᳶत के समय इस ᮧकार

अिधसूिचत है।”

¼x½ Øe la[;k 66 vkSj rRlaca/kh çfof"V;ksa ds i'pkr~ d‚ye ¼2½] ¼3½ ¼4½ vkSj ¼5½ esa fuEufyf[kr Øe

la[;k vkSj mlls lacaf/kr çfof"V;ka var%LFkkfir dh tk,axh] ;Fkk%&

(1)

(2)

(3)

(4)

(5)

“66क

शीषᭅक

9992

के᭠ᮤीय या रा᭔य शैᭃिणक बोडᭅ या

पᳯरषद या ᳰकसी अ᭠य समान िनकाय,

जो चाहे ᳰकसी भी नाम से जाना जाये, के

᳇ारा के᭠ᮤीय सरकार, रा᭔य सरकार,

संघ रा᭔य ᭃेᮢ, ᭭थानीय ᮧािधकरण,

सरकारी ᮧािधकरण या सरकारी िनकाय

᳇ारा ᭭थािपत, उसके ᭭वािम᭜वाधीन या

उसके ᳇ारा िनयंिᮢत िव᳒ालय को ᮧदान

कᳱ गई संब᳍ता सेवाएं।

शू᭠य

शू᭠य”

¼?k½ Øe la[;k 69 ds d‚ye ¼2½] ¼3½] ¼4½ vkSj ¼5½ esa rRlaca/kh çfof"V;ksa ds LFkku ij fuEufyf[kr dks

çfrLFkkfir fd;k tk,xk] ;Fkk%&

(1)

(2)

(3)

(4)

(5)

“69

शीषᭅक

9983 या

शीषᭅक

9991 या

शीषᭅक

9992

िन᳜िलिखत ᳇ारा ᮧदान कᳱ गई कोई भी सेवाएं—

(क) भारत सरकार ᳇ारा ᭭थािपत रा᳦ीय कौशल

िवकास िनगम;

(ख) रा᳦ीय ᳞ावसाियक िशᭃा और ᮧिशᭃण पᳯरषद;

(ग) रा᳦ीय ᳞ावसाियक िशᭃा और ᮧिशᭃण पᳯरषद

᳇ारा मा᭠यता ᮧा᳙ अवाᳺडग िनकाय;

(घ) रा᳦ीय ᳞ावसाियक िशᭃा और ᮧिशᭃण पᳯरषद

᳇ारा मा᭠यता ᮧा᳙ आकलन एजᱶसी;

(ङ) ᮧिशᭃण िनकाय, जो रा᳦ीय ᳞ावसाियक िशᭃा

और ᮧिशᭃण पᳯरषद ᳇ारा मा᭠यता ᮧा᳙ अवाᳺडग

िनकाय के साथ ᮧ᭜याितत हो,

िन᳜िलिखत के संबंध मᱶ-

(i) रा᳦ीय कौशल िवकास िनगम ᳇ारा कायाᭅि᭠वत

रा᳦ीय कौशल िवकास कायᭅᮓम या कोई अ᭠य

᭭कᳱम; या

(ii) रा᳦ीय कौशल ᮧमाणन और मौᳰᮤक पुर᭭कार

᭭कᳱम के अधीन कोई ᳞ावसाियक कौशल

िवकास पाᲹᮓम; या

(iii) रा᳦ीय कौशल यो᭏यता ढांचे से संब᳍ कोई भी

अहᭅता या कौशल, िजसके संबंध मᱶ रा᳦ीय

᳞ावसाियक िशᭃा और ᮧिशᭃण पᳯरषद ने

अहᭅता पैकेज को अनुमोᳰदत ᳰकया हो

शू᭠य

शू᭠य”

¼³½ Øe la[;k 71 ds le{k] d‚ye ¼3½ esa] Þjk"Vªh; O;kolkf;d çf'k{k.k ifj"knß 'kCnksa ds LFkku ij]

Þjk"Vªh; O;kolkf;d f'k{kk vkSj çf'k{k.k ifj"knß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

(ii)

mDRk vf/klwpuk ds iSjkxzkQ 2 esa]

¼d½ en ¼t½ esa]

¼d½ mi&en (i) esa] Þjk"Vªh; O;kolkf;d f'k{kk ifj"knß 'kCnksa ds LFkku ij] Þjk"Vªh; O;kolkf;d f'k{kk

vkSj çf'k{k.k ifj"knß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

¼[k½ mi&en (ii) esa] Þjk"Vªh; O;kolkf;d f'k{kk ifj"knß 'kCnksa ds LFkku ij] Þjk"Vªh; O;kolkf;d f'k{kk

vkSj çf'k{k.k ifj"knß 'kCnksa dks çfrLFkkfir fd;k tk,xkA

;g vf/klwpuk fnukad 10 vDVwcj] 2024 ls ykxw le>k tk,xkA

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

lfpo-

vVy uxj] fnukad 17 vDVwcj 2024

Øekad ,Q 10&43@2024@okd@ikap ¼74½- & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k

esa bl foHkkx dh vf/klwpuk Øekad ,Q 10&43@2024@okd@ikap¼74½] fnukad 17&10&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 17th October 2024

NOTIFICATION

No.08/2024-State Tax (Rate)

No. F 10-43 /2024/CT/V (74). – 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 further

amendments in the notification No. 12/2017–State Tax (Rate), No. F-10-43/2017/CT/V(80), Chhattisgarh

Commercial Tax Department, dated the 28thJune, 2017, published in the Gazette (Extraordinary) of

Chhattisgarh, No. 252, dated the 29thJune, 2017, namely:-

1. (i)

In the said notification, in the Table, -

(A) after serial number 25 and the entries relating thereto, the following serial number and

entries relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“25A

Heading

9969

Heading

9986

Supply of services by way of providing

metering equipment on rent, testing for meters/

transformers/capacitors

etc.,

releasing

electricity

connection,

shifting

meters/service lines, issuing duplicate bills

etc., which are incidental or ancillary to the

supply of transmission and distribution of

electricity provided by electricity transmission

and distribution utilities to their consumers.

Nil

Nil”

(B)

after serial number 44 and the entries relating thereto, the following serial numbers and entries

relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“44A

Heading

9981

Research and development services against

consideration

received

the

form

grantssupplied by -

(a) a Government Entity; or

(b) a research association, university, college

or other institution, notified under clauses

(ii) or (iii) of sub-section (1) of section 35

of the Income Tax Act, 1961

Nil

Provided that the

research

association,

university,

college or other

institution,

notified

under

clauses (ii) or (iii)

of sub-section (1)

of section 35 of

the Income Tax

Act, 1961 is so

notified

the

time of supply of

the research and

development

service”

(C)

after serial number 66 and the entries relating thereto, the following serial number and entries

relating thereto in columns (2), (3), (4) and (5) shall be inserted, namely: -

(1)

(2)

(3)

(4)

(5)

“66A

Heading

9992

Services of affiliation provided by a Central or

State Educational Board or Council or any

other similar body, by whatever name called,

to a school established, owned or controlled by

the Central Government, State Government,

Union Territory, local authority, Governmental

authority or Government entity.

Nil

Nil”

(D)

for serial number 69 and the entries relating thereto in columns (2), (3), (4) and (5), the

following shall be substituted, namely: -

(1)

(2)

(3)

(4)

(5)

“69

Heading 9983

Heading

9991 or

Heading 9992

Any services provided by -

(a) the National Skill Development

Corporation

set

the

Government of India;

(b) the National Council for Vocational

Education and Training;

National Council for Vocational

Education and Training;

(d) an Assessment Agency recognized

the

National

Council

for

Vocational Education and Training;

(e) a Training Body accredited with an

Awarding Body that is recognized by

the National Council for Vocational

Education

and

Training,

in relation to-

Nil

Nil”

(1)

(2)

(3)

(4)

(5)

(i) the

National

Skill

DevelopmentProgramme or any

other scheme implemented by the

National

Skill

Development

Corporation; or

(ii) a vocational skill development

course under the National Skill

Certification

and

Monetary

Reward Scheme; or

(iii) any National Skill Qualification

Framework aligned qualification

or skill in respect of which the

National Council for Vocational

Education

and

Training

has

approved a qualification package.

(E)

against serial number 71, in column (3), for the words “National Council for

VocationalTraining”, the words “National Council for Vocational Education and Training”

shall be substituted.

(ii) in paragraph 2 of the said notification,

(A)

in item (h), -

(a) in sub-item (i), for the words “National Council for Vocational Training”, the words

“National Council for Vocational Education and Training” shall be substituted.

(b) in sub-item (ii), for the words “National Council of Vocational Training”, the words

“National Council for Vocational Education and Training” shall be substituted.

This notification shall be deemed to have come into force with effect from the 10th day of October, 2024.

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

MUKESH KUMAR BANSAL, Secretary.

vVy uxj] fnukad 17 vDVwcj 2024

vf/klwpuk

la[;k 09@2024&jkT; dj ¼nj½

Øekad ,Q 10&43@2024@okd@ikap ¼75½- & NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk 7½

dh /kkjk 9 mi&/kkjk ¼3½ ds 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- 13@2017&jkT; dj ¼nj½ Øekad

,Q&10&43@2017@okd@ikap¼81½ 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] lkj.kh esa] Øe la[;k 5dd vkSj mlls lacaf/kr çfof"V;ksa ds i'pkr]d‚ye ¼2½] ¼3½ vkSj

¼4½ esa fuEufyf[kr Øe la[;k vkSj mlls lacaf/kr çfof"V;ka var%LFkkfir dh tk,axh] ;Fkk%&

(1)

(2)

(3)

(4)

“5कख

आवासीय आवास के अलावा ᳰकसी भी संपिᱫ को

ᳰकराये पर देने के मा᭟यम से सेवाएं।

कोई भी अपंजीकृत

᳞िᲦ

कोई भी पंजीकृत ᳞िᲦ.”

;g vf/klwpuk fnukad 10 vDVwcj] 2024 ls ykxw le>k tk,xk A

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

lfpo-

vVy uxj] fnukad 17 vDVwcj 2024

Øekad ,Q 10&43@2024@okd@ikap ¼75½ & Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds vuqlj.k esa

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Atal Nagar, the 17th October 2024

NOTIFICATION

No.09/2024-State Tax (Rate)

No. F 10-43/2024/CT/V (75). – 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, herebymakes 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, after serial number 5AA and the entries relating thereto, the

following serial number and entries relating thereto in columns (2), (3) and (4) shall be inserted,

namely: -

(1)

(2)

(3)

(4)

“5AB

Service by way of renting of any property

other than residential dwelling.

Any unregistered

person

Any registered

person.”

This notification shall be deemed to have come into force with effect from the 10thday of October, 2024.

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

MUKESH KUMAR BANSAL, Secretary.