Amendments in the Notification No. 17/2017-State Tax (Rate),dated the 28th June, 2017 - To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator [Section 9 (5)]. - 23/2017-State Tax (Rate) - Chhattisgarh SGST

Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Notification No. 23/2017-State Tax (Rate) Naya, the 22 nd August, 2017 No. F-10-65/2017/CT/V (114) - In exercise of the powers conferred by sub-section (5) of section 9 of the Chhattisgarh Goods and Services Tax Act, 2017 (No. 7 of 2017) , the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the State Government, in the Commercial Tax Department, No. 17/2017-State Tax (Rate) notification No. F-10-43/2017/CT/V (85), 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 first paragraph, after clause (ii) the following clause shall be inserted, namely:- (iii) services by way of house-keeping, such as plumbing, carpentering etc, except where the person supplying such service through electronic commerce operator is liable for registration under sub-section (1) of section 22 of the said Chhattisgarh Goods and Services Tax Act, 2017 . . By order and in the name of the Governor of Chhattisgarh, (A.P. Tripathi) Special Secretary