“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

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²þ¾mãyªàð¼þ

ªàk¹þ

/

38

ây.

yç.

âsvà¢ê.

âÀÂààÞ§ý

30

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05

-

2001.”

²þ¾mãyªàð¼þ ÊàkqØà

(¡yàoàʽà)

Zààâo§ýàÊ yç Zà§ýàâÎàm

§íýtàÞ§ý

879

]

Âàwà ÊàuqäÊ,

yàçtwàÊ

, âÀÂààÞ§ý

2

4

ÂàwÈrÊ

2025



¡ªàíÑàu½à

3

, Îà§ý 1947

okf.kfT;d dj foHkkx

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

uok jk;iqj vVy uxj] fnukad 21 uoEcj 2025

vf/klwpuk

la[;k 18@2025&jkT; dj ¼nj½

RULE/744/2025-COMTAX SECTION ¼89½-— NRrhlx<+ eky vkSj lsok dj vf/kfu;e] 2017 ¼2017 dk

7½ dh /kkjk 11 dh mi&/kkjk ¼1½ n~okjk çnÙk 'kfDRk;ksa dk ç;ksx djrs gq,] jkT; “kklu] ifj"kn dh flQkfj'kksa ds

vk/kkj ij] ,rn}kjk] NRrhlx<+ 'kklu ds okf.kfT;d dj foHkkx dh vf/klwpuk la[;k 26@2018&jkT; dj ¼nj½

Øekad ,Q&10&65@2018@okd@ ikap¼110½ fnukad 31 fnlEcj] 2018 ftls NRrhlx<+ ds jkti= ¼vlk/kkj.k½ esa]

Øekad 521 fnukad 31 fnlEcj] 2018 esa çdkf'kr fd;k x;k Fkk] esa fuEufyf[kr la'kks/ku djrh gS] ;Fkk%&

mDRk vf/klwpuk esa] Li"Vhdj.k esa] [kaM ¼x½ ds fy,] fuEufyf[kr [kaM çfrLFkkfir fd;k tk,xk] vFkkZr~%&

^^¼x½ ^^ukfer ,tsalh^^ ls vfHkçk; vf/klwpuk la[;k 45@2025&lhek 'kqYd] fnukad 24 vDVwcj] 2025 Hkkjr

ds jkti=] vlk/kkj.k] Hkkx II] [kaM 3] mi&[kaM ¼i½ esa çdkf'kr] ds rkfydk I ls layXu lwph 13] 14 vkSj

15 esa mfYyf[kr fudk; ls gS;^^

2-

;g vf/klwpuk 1 uoacj] 2025 ls ykxw le>k tk,xkA

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

,l-ds-flag] mi&lfpo-

uok jk;iqj vVy uxj] fnukad 21 uoEcj 2025

RULE/744/2025-COMTAX SECTION ¼89½-— Hkkjr ds lafo/kku ds vuqPNsn 348 ds [k.M ¼3½ ds

vuqlj.k esa] bl foHkkx dh vf/klwpuk Øekad RULE/744/2025-COMTAX SECTION ¼89½] fnukad 21&11&2025

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]

,l-ds-flag] mi&lfpo-

Nava Raipur Atal Nagar, the 21st November 2025

NOTIFICATION

No. 18/2025 - State Tax (Rate)

RULE/744/2025-COMTAX SECTION (89).— 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, hereby makes the following further amendments in the notification No.

26/2018–State Tax (Rate), No. F-10-65/2018/CT/V(110), Chhattisgarh Commercial Tax Department, dated the

31^st December, 2018, published in the Gazette (Extraordinary) of Chhattisgarh, No. 521, dated the 31^st

December, 2018, namely:-

In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -

"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of

notification No. 45/2025-Customs, dated the 24^th October, 2025 published in the Gazette of India,

Extraordinary, Part II, Section 3 Sub-section (i);"

2.

This notification shall be deemed to have come into force from the 1^st day of November, 2025.

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

S.K. SINGH, Deputy Secretary.

yÞjàv§ý, täô½à mnà vçhÂà yàtªàíã, ²þ¾mãyªàð¼þ õàÊà Îàày§ýLu täô½ààvu, Êàuq

äÊ yç täâôm mnà Zà§ýàâÎàm

–

2025

.