To notify the categories of services on which tax will be payable under reverse charge mechanism under GST Act [Section 9 (4)] - 13/2017-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 13/2017-State Tax (Rate) Naya Raipur, dated: 28.06.2017 No. F-10-43/2017/CT/V (81)- In exercise of the powers conferred by sub-section (3) of section 9 , of the Chhattisgarh Goods and Service Tax Act, 2017 (7 of 2017) , the State Government, on the recommendations of the Council, hereby notifies that on categories of supply of services mentioned in cloumn (2) of the Table below, supplied by a person as specified in column (3) of the said Table, the whole of state tax leviable under section 9 of the said Chhattisgarh Goods and Service Tax Act , shall be paid on reverse charge basis by the recipient of the such services as specified in column (4) of the said Table:-