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To notify the exemptions on supply of services under GST Act [Section 11(1)] - 12/2017-State Tax (Rate) - Chhattisgarh SGSTExtract Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 12/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (80)- In exercise of the powers conferred by sub-section (1) of section 11 , of the Chhattisgarh Goods and Service 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 exempts the intra-State supply of services of description as specified in column (3) of the Table below, from so much of the state tax leviable thereon under sub-section (1) of section 9 of the said Act , as is in excess of the said tax calculated at the rate as specified in the corresponding entry in Column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:-
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